Selasa, 09 Juni 2009

Tax Consultancy

Tax consultant is any person who within the working environment is free to provide services to Taxpayers Tax Consultants in carrying out the rights and fulfill tax obligations in accordance with the taxation laws in force; To become a Tax Consultant, each person must meet the following requirements:
Citizen of Indonesia;
Residing in Indonesia;
Have a minimum of diploma Strata One (S-1) or equivalent with that of the State University or the Accredited Private Higher Education, except for a retired employee of the Directorate General of Taxes is determined by the Director General of Taxation;
Not bound by employment or office in the Government / State, or State Owned / Regional; Of good character as evidenced by a certificate from the competent authority;
Have a Taxpayer Identification Number;
Meet tax obligations in accordance with the provisions of the legislation in force; see Tax Accounting and Accounting Consultant Willing to be a member of the Indonesian Tax Consultant Association and designate the Code of Indonesian Tax Consultant Association;
Have a Certificate of Tax Consultants.

To practice as a Consultant Services Tax, a tax consultant who has met the requirements referred to above, must have a Tax Consultant Practice Permit issued by the Director General of Taxes is applicable throughout the territory of the Republic of Indonesia. Services offered by the Tax Consultant

 Tax Planning Services
  1. Management planning in the field of taxation (Service Tax) which aims to improve the efficiency of the tax, the best alternative to obtain the tax savings in accordance with applicable tax laws and prepare tax budget. 
  2. Tax Consulting Services Consulting services in the areas of taxation for the period that carried either by mail or in person. 
  3. Charging Service Tax SPT Service charge SPT and SPT Period in accordance with applicable tax laws. See Accounting Services and Tax Accounting 
  4. Complementary Services Tax Investigation Services to assist and represent clients in the face of an examination by tax authorities (Tax Accounting). 
  5. Case Management Services Tax Services to file an objection, restitution and a review to the Director General of Taxes or file a lawsuit and appeal to the Tax Court (Tax Jasak). 
  6. Review of Taxation Services to review the records or bookkeeping services clients in complying with tax laws and regulations, identifying potential tax liability and to plan measures to overcome them.



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Kamis, 05 Maret 2009

SPT and Proof of Income Tax Cut in 2009


To maintain the smooth running of service to taxpayers in meeting tax obligations, the Director General of Taxation issued on the Use of Form SPT SE-20/PJ/2009 The corresponding decision of the Director General of Taxation Number: KEP-108/PJ./1996 About Forms Withholding Forms / Withholding Tax income as last amended by Regulation of the Director General of Taxation Number: PER-42/PJ/2008 for Reporting Tax Year 2009.
In this circular, confirmed that SPT long period and withholding evidence that the taxpayer used to meet tax obligations consisting of paper forms and e-SPT program relating to:
- The SPT and Income Tax Withholding Evidence Article 4 paragraph (2)
- The SPT PPh Article 15 and Article 15 of the Income Tax Withholding Evidence
- The SPT PPh Article 21 and Article 21 Income Tax Withholding Evidence
- The SPT PPh Article 22 and Article 22 Income Tax Withholding Evidence
- The SPT PPh Article 23 and Article 23 Income Tax Withholding Evidence
- The SPT PPh Article 26 and Article 26 Income Tax Withholding Evidence
can still be used to make some modifications to tariffs and descriptions in these documents as described in the Circular Letter.



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Kamis, 15 Januari 2009

The SPT and Evidence Article PPH 21


With the publication of Regulation Director General of Taxation Number: PER-32/PJ/2009 on Form Income Tax Forms The Article 21 tax return and / or Article 26 and Exhibit Deduction / Collection of Tax Article 21/26, cutting Income Tax Article 21/26 on the tax reporting period July 2009 should have been using this new form and its implementing provisions.
Under this regulation, the form of tax return forms income tax period 21/26 with code 1721 form consists of:
A. Form. 1721, which is the parent SPT The Income Tax Article 21/26.
2. Form. 1721-T, which should be attached to the tax period July 2009 or when first attached to the taxpayer is obliged to submit tax return income tax period 21/26.
3. Form. 1721-I, shall be submitted only to the tax period in December.
4. Form. 1721-II, shall be submitted only when there is an exit Permanent Employees and / or have Permanent employees who enter and / or any new employees who have a TIN.
5. Form. 1721-1721-A1 and A2, tax cutters do not need to submit the form as an attachment of SPT 1721-A1/A2 The Income Tax Article 21/26, but must provide evidence of cutting or 1721-A1/A2 to Keep Employees Retirement Beneficiary or the Old Age Allowance / Saving Old Age / Old Age Security and the Civil Servants, Members of the military, police, State officials and retirees.
6. Form. Article 21 Income Tax Cut Evidence and Evidence Final Cut Income Tax Article 21/26 Not Final.
7. Form. List of Evidence Cut Income Tax Article 21/26 and Final Cut Proof List Tax Article 21/26 Not Final.



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