Socialization Period VAT SPT 1111 and SPT the VAT 111 DM

Cash Weekly Edition 13 to 19 December 2010, December 13, 2010
Regional Office of Directorate General of Taxation (DGT) Large Taxpayers successful socialization SPT 1111 and SPT PPN Period Period 1111 DM VAT in Jakarta on Monday (6 / 12). Socialization, which was attended by tens of Taxable Entrepreneur (PKP) registered in the Large Taxpayer Office of DGT is part of the DGT step to introduce the use of tax return that will apply from 1 January 2011.

Previously, the DGT has been the launching SPT 1111 and SPT Period Period VAT VAT in 1111 of DM in late November 2010, replacing the Master Form SPT 1107/1108.

With the publication of Regulation No. PER-44/PJ/2010 DGT October 9, 2010 Concerning Form, Fill, and Procedure Notice of Completion And Submission Period Value Added Tax (VAT return period), then begin January 1, 2011, each PFM already have use tax return forms new VAT period, the tax return form 1111 VAT period.

For taxpayers who use the guideline calculation crediting input tax, VAT Period tax return form should be used is 1111 DM form, that its provisions are dealt with separately in FMD 74/PMK.03/2010. PFM PFM include businesses that have a circulation of 1 (one) year will not exceed USD 1.8 billion, taxpayers who do file delivery vehicles and delivery of PFM that make gold jewelry.

DGT will continue to innovate to provide facilities, legal certainty and improve service to taxpayers in reporting activities and to account for the calculation of the amount of VAT and luxury sales tax. The use of SPT 1111 and SPT PPN Period Period 1111 DM VAT is regulated in Article 14 PMK-181/PMK.03/2007 stdd PMK-152/PMK.03/2010.

Socialization is also intended to accommodate changes to provisions in the Act and the Act on VAT KUP and encourage taxpayers (WP) to report returns in electronic form or e-SPT. Returns in electronic form or e-SPT was also launched in late November was born with various considerations of the DGT.

The reason is to provide efficiencies and savings that can be done with the data in the form of digital data, because previous data recording obtained from the hard copy. With the validity of a more secure, WP does not need to do repetitive data entry. Other reasons related to support for the issue of Go Green.

DGT concern for the issue of Go Green is shown through legislation to taxpayers who submit VAT SPT 1111 and SPT Period Period 1111 DM VAT. For taxpayers who want to convey SPT 1111 and SPT PPN Period Period 1111 DM VAT is less than 25 documents in one (1) the tax period to fill in the form of a paper form or electronic data.

But for the PKP with more than 25 documents in one (1) the tax period are required to submit tax returns and VAT 1111 VAT period 1111 DM in the form of electronic data. And for PKP who have submitted tax returns in the form of electronic data can not return to the form of paper.

The SPT Procurement VAT with a paper form or e-SPT Applications can be taken alone in the Tax Office (KPP) or the Office of Counseling and Consultation Services Tax (KP2KP). PFM can reproduce itself or to download via http://www.pajak.go.id.

PFM can also access e-tax return through the Application Service Provider or Application Service Provider (ASP) that has been designated by the Director General of Taxation as a company that can distribute the delivery of Return or Notice of Extension of tax returns electronically.