Senin, 28 Mei 2012

Consultant Tax Audit


Whoever you are, chances investigation remains open. Tax audit is one of the most avoided by every taxpayer. In fact, taxpayers often have to pay another amount that is considered less taxes paid. No half-hearted, it is possible amount to be paid the amount of tens or even hundreds of times more than the amount of tax paid. These facts and the real.

The phenomenon is it really? On the one hand our tax system is not perfect indeed. On the other hand, this is compounded by the quality of their own taxpayers who are always trying to find a way - good or bad - to avoid paying taxes. This may encourage taxpayers to try to "outsmart" the books and can provoke the authorities to constantly suspicious. This apparent lack overlaid by a lack of understanding on the side of taxpayers and state tax authorities easily make corrections.

Is too difficult if the taxpayer of the tax system as soon expect to get better and ideal. This is the same as hope everyone turns into voluntarily pay taxes. It's hard to expect that the tax code becomes more comprehensible and understandable, easy and inexpensive as soon as possible. For we know, interest is increasing the income tax authorities and regulate a variety of things in terms of taxation.

And we know also, that the interests of the taxpayer is to reduce the maximum load including the tax burden. This is clearly contradictory. Conditions that conflict could be perceived as an arena of games and competition, or as a form of cooperation to share the welfare arena, between the taxpayer, the people and country. Any orientation and point of view you choose, one thing is certain is that you as taxpayers must have enough stock. How much is enough?

Adequacy of provisions that must be measured from the characteristics of the arena itself. What are they?

First, the provision that you need is a collection of rules. All interaction with the tax authorities should be guided by the rules. You need a database software taxation.

Next, you must be willing to take the time to continue to understand and update the tax rules and regulations of the tax, because every step and your business transactions must be staked out by the tax.

Next, you need to know how to prepare and deal with accounting for tax audit.

Then, you have to understand also how to deal and interact with the tax inspector in real time.

Next, you need to know and understand how to argue and communicate with tax authorities in order to maintain the amount of tax that you pay for, so do not have to pay taxes again.

Then, you must know how to respond to the attitudes and behavior of the apparatus correctly and wisely, so that no false step or wrong way and the wrong behavior.

Then, you must know how to maneuver in order to avoid the unfortunate situation when dealing with the examiner. Once everything is finished, you should also know how to follow up the results of tax audits. And that should be followed by an understanding of how to adapt to a variety of things in the books and transactions.

By looking at the results of a review of records or bookkeeping clients in complying with tax laws and regulations, identifying potential tax liability and plan the steps to address them in terms of facing tax audits.



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Kamis, 04 Februari 2010

SPT Tax Consultant



Services offered by one of Tax Consultants matters related to the SPT taxes.

Charging Service Tax SPT
Service charge SPT and SPT Period in accordance with applicable tax laws. This is done by reviewing the client's accounting records or to comply with applicable tax laws, identifying potential tax liability and to plan measures to overcome them, and ultimately the process of filling tax return in accordance with accounting clients in complying with tax laws and regulations.



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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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Sabtu, 06 Desember 2008

Submission by E-SPT-TAX


Director General of Taxation Regulation No. PER-6/PJ/2009 dated January 20, 2009 on Procedures Submission of Tax Return in Electronic Form:
- Taxpayers are registered in the Tax Office (LTO) Associate in Indonesia, in the LTO and LTO Regional Office of Special DJP in the Large Taxpayer Office of the DGT in 2009 have been required to submit an (SPT) The Income Tax, SPT The Income Tax and VAT tax return in electronic form by using e-SPT application provided by the Directorate General of Taxes.
- For taxpayers who did not submit tax returns electronically is considered not submitting tax returns and will be penalized in accordance with the provisions of the tax.
Mandatory when the Electronic Submission of tax return
For taxpayers who registered in the LTO before the stipulated date of January 20, 2009, e-SPT delivery obligations as of July 1, 2009.
For those taxpayers listed in KPP established after the date of January 20, 2009, e-SPT delivery obligations as of the beginning of the sixth month following the month the taxpayer is set.
But if there is tax payers who want menyampaian e-SPT before the specified time period, then it is allowed.
Penalties For Taxpayers:
- Did not deliver the e-SPT SPTnya in accordance with the provisions that require; - Deliver e-SPT but not attached to the information / documents must be attached in accordance with SPT and menyampaian considered against sanctions imposed in accordance with the provisions of tax legislation.
Submission of the way e-SPT
Submission of e-tax return by the taxpayer can be done by:
- Directly to KPP or sent by post / forwarding services company / courier, or - E-Filing in accordance with applicable regulations.
Rectification SPT
Correction for SPT which was submitted in electronic form (e-SPT), must be submitted in electronic form (e-SPT).
Correction for SPT which was submitted in paper form (hardcopy), may be submitted in electronic form (e-SPT) or in paper form (hardcopy).
For taxpayers who have submitted tax returns in electronic form (e-SPT) prior to the enactment of this DGT remains the SPT in electronic form.



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