List of New Tax Rules

Jakarta - 1. Restitution is the right of taxpayers. Many state why restitution occurs. One of them is on the tax paid on purchases of taxable goods are brought to outside the Customs by the individual holders of foreign passports. For foreigners who shop at retail stores, will receive the Special Tax Invoice which serves as a letter of request for the refund of VAT which will be liquidated through the Restitution of VAT Implementation Unit at the Airport. Requirement is a minimum value of restitution PPNnya Rp.500rb and purchases were carried out at least 1 month before departure. VAT refund payments are made directly to the relevant Personal account or paid in cash, a maximum of Rp 5 jt.(Ministry of Finance Regulation No. 18 / PMK.03/2011 dated January 24, 2011 Jo's Minister of Finance Regulation No. 76/PMK.03/2010)

2. Tax refund or overpayment of Tax, VAT and luxury sales tax will be refunded to the taxpayer after the deductible with tax debt. Examples of overpayment (Letter Tax Overpayment) IDR 10 billion, but had a tax debt at DJP is Rp. 8 billion it received later only Rp.2 billion only.Excess Rp.2 billion was accepted at the latest within one month since the overpayment was published. Or can be calculated with the tax payable or with WILL Tax Debt on behalf of other taxpayers. (Ministry of Finance Regulation No. 16/PMK.03/2011 January 24, 2011)3. What if your overpayment was published too late? Issued by the DGT should overpayment no later than 12 months from receipt of complete application letter, if not then apply for a refund WP is considered acceptable and overpayment issued within 1 month after the period ends. If after that too, overpayment still not been issued as well, do not worry. Because the taxpayer is entitled to enjoy the benefits of interest of 2% per month from the amount of the overpayment, calculated from the end of a period of 1 month of issuance of overpayment, until the issuance of overpayment.Regulation of the Minister of Finance Decree. 12/PMK.03/2011 dated 19 January 2011)4. UN Restitution is based on the results of the examination or investigation of application for refund of excess payments from the taxpayer UN. The maximum period of 12 months from the date of receipt of the petition, the Head of the taxable income STO registered, will issue: SKKP (Decree of Excess Payments) UN United Nations if the amount paid was greater than the amount owed the United Nations; SPB when the number of UN paid equal to the amount owed the United Nations, or UN assessments if the amount paid by the United Nations was less than the amount owed the United Nations.But if after 12 months did not render a decision, then the petition is deemed granted and the UN SKKP published no later than 1 month after that period ends. (Ministry of Finance Regulation No. 17/PMK.03/2011 January 24, 2011)5. Companies that sell the products side, the rest of the production, the production of damaged and defective raw materials, which originated from imported raw materials are then sold to other Indonesian customs areas (DPIL), then the company is obliged not only to pay the VAT and luxury sales tax originally not charged a tax basis of the selling price. But it is also obliged to collect VAT and luxury sales tax from the sale of the goods. (Ministry of Finance Regulation No. 15/PMK.011/2011 January 24, 2011)6. Be careful, SPT is submitted in paper form (hardcopy) by PFM are required to submit tax returns in the form of electronic media (e-SPT) in accordance with statutory laws and regulations of taxation, then SPTnya considered incomplete. (Regulation No.PER-2/PJ./2011 DGT January 11, 2011)7. Good news for importers film. There are 2 terms for the purchase of imported films do not include royalty payments, so that no outstanding income tax Article 26. That is: If on income paid in connection with the purchase of imported films: 1. all copyrights (including rights of distribution in other countries) have been moved without certain conditions, including without any obligation of compensation payments in the future; or 2. granted the right to use copyright without the right to announce and / or multiply his creations, such income paid abroad are not included in the definition of royalties will be deducted income tax of Article 26. (Director General of Taxes Circular No. SE-3/PJ/2011 January 10, 2011)8. SMART was able to collect all information and data systems related to both taxpayers and individual national agencies as well as analyzing taxpayer compliance; SMART it creates transparency of tax administration, including connections with other institutions such as administrative systems of Customs and Excise. And reduce the risk of tax evasion for ensuring transparency. SMART's Project for Indonesian Tax Administration System is a system of tax administration improvement program undertaken to support the DGT reform so as to maximize resource efficiency and improve employee performance. DGT was formed working groups to use, effective as of January 1, 2011. (DGT Decree dated 11 Jauari No.KEP-7/PJ./2011 2011)9. DGT is not a superpower anymore, authorities began in the-for, such as formulating taxation policy, which is usually carried out by the Directorate of Tax Regulations on Taxation now must involve also the Fiscal Policy of the MOF. To jointly formulate recommendations taxation policies affecting State revenue. (Decree of the Minister of Finance No.9/KMK.01/2010 January 10, 2011)10. For the unscrupulous tax officials who have abused their authority will be penalized indisiplioner. KISDA as an internal control unit, after receiving reports of violations of discipline will investigate and give consideration to the pebajat law's requirements. So do not hesitate to report the tax officer who has committed extortion, receiving payment or do something to benefit yourself against the law, to KISDA. (Decree of the Minister of Finance No.10/KMK.03/2011 January 10, 2011).
PB Taxand Research Division