Saturday, October 23, 2010

Tax Regulation : Repayment of Tax

NUMBER: PENG-07/PJ.09/2010



In order to implement the provisions of legislation in the field of taxation, is hereby conveyed more of the following:

  1. Individual taxpayers who have income but not yet reported in the (SPT) Annual, are called upon to immediately fix the annual tax return and calculate the monthly repayment of Income Tax (Income Tax) of his Article 25.
  2. Individual taxpayers who make sales of goods in wholesale or retail and / or delivery of services through one or more places of business, are called upon to recount the circulation of business each month and pay income tax installments Article 25 of 0.75% of the circulation of business every month for each place of business.
  3. Individual taxpayers who still have to pay the deficiency payment as referred to in points 1 and 2 above, to deposit it to the Post Office or Bank Perception.
  4. To achieve transparency in tax payment according to prevailing regulations and based on self-assessment system, employees are prohibited from asking the Directorate General of Taxation Taxpayer to pay in advance for lack of payment of the tax year-end income tax (Tax Article 29).
  5. If there are employees at the Directorate General of Taxation which asks taxpayers settled the payment of income tax as referred to clause 4, to report to the Head Office of the Directorate General of Local Taxes or through tax Kring 500 200.

Jakarta, October 12, 2010
Director of Counseling Services and Public Relations


M. Iqbal Alamsjah
NIP 060060216

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