After finishing a meal at a restaurant my food bill is presented in feeding what 10% of taxable?? of the total bill which is on the food bill.
Actually this is misleading as usual I encountered everywhere, 10% restaurant tax is always in the mean with VAT. I do not know who is wrong, who do not socialize DGT this problem or the revenue is not too concerned as long as current tax payments. Parties are entitled to collect PB1 this restaurant after signing up to the local revenue and then usually as a collector PB1 pressed it to his customers.
Supposed to be here, the Revenue checks issued by the restaurant bill and substitute the word VAT.
In accordance with Article 4a VAT Act, the sale of food and beverages are not subject to VAT so that VAT is not affected because it is the Regional Tax. On the other hand restribusi Local Tax Law and Article 2, the Local Government Level 2 is entitled to levy a tax of 10% of the food bill as income for the area.
What is dangerous is that, if the restaurateur who is not entitled to collect this PB1 then enter the VAT of 10% is in the bill and never pay the taxes that picked up the results of this to any party whatsoever. In this case, both consumers and the country becomes the disadvantaged.
In such cases, of course, the DGT can not do anything about it because it really is a party to crack down on tax revenue because the object is an object of level 2 local taxes. Another thing if employers Simplified Tax Invoices issued to the buyer, and based on UU KUP Article 39A, the employer may be subject to imprisonment for a minimum of 2 (two) years and a maximum of 6 (six) years and fine of at least 2 (two) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments and no more than 6 (six) times the amount of tax in the tax invoice, proof of tax collection, tax withholding evidence, and / or proof of tax payments.