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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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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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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Tax Consultant

Services offered by the Tax Consultant

A. Tax Planning Services
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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TaX SpeCialiST

Working with accounting firms and bookkeepers locally and across the country to bring high quality high value tax strategies to their clients. This brings great tax savings for the clients and good fees for the accountants and bookkeepers. We normally only work with a couple of firms in each area, so if this sounds of interest drop me to find out more...

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