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.



 Untuk INFO lain :