Pokok – Pokok Perubahan UU PPN Dalam RUU HPP

VAT TREATMENT ON PARTICULAR PORT SERVICE DELIVERY FOR SEA TRANSPORT COMPANY WHICH CARRY OUT OVERSEAS SEA TRANSPORT Particular port service delivery by port management corporation to sea transport company which carry out overseas sea transport will be exempted from VAT. Such VAT exemption will be valid under following term and condition: For ship operated by…

FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of: a.       Master form 1111 and b.      Attachment which consist of: 1.      Form 111AB – summary of delivery and acquisition 2.      Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods…

SETTLEMENT OF SPECIAL INSPECTION THROUGH CESSATION OF INSPECTION BY PREPARING BRIEF INSPECTION RESULT REPORT PRECEDING INSPECTION RESULT NOTIFICATION IN IMPLEMENTING TAXPAYER DEVELOPMENT YEAR DGT instruct Head of Inspection Execution Unit (UP2) to give taxpayer which under special inspection a chance to submit tax return or tax return correction as long as inspection result notification (SPHP)…