List of New Tax Rules

Principal payments of taxes and penalties remaining within the framework of the UN administration filing an administrative fine reduction request the United Nations Rural and Urban Sector can be done at various places Payments (TP).
    * TP conventional / manual (ie Commercial Bank / Post Office who is appointed by the Minister of Finance to accept the UN and transfer payments to the Bank / Post Perception),
    * TP Electronic (ie Commercial Bank / Post Office who is appointed by the Minister of Finance to accept the UN payments electronically and transfer to the Bank's Electronic Perception / Postal Electronic Perception),
    * TP specified a particular (ie the application of TP is paid directly connect to the server SISMIOP STO) or
    * TP semi-online (ie TP UN Claims of STO and send payment to the STO data periodically in softcopy (not real time), and prioritized done on a special TP / specific.


Where in the first principal payment of taxes and the rest of the UN administrative penalty in connection with the reduction of UN administrative fine and Urban Sector Rural Sector can only be conducted on TP at KPPBB / KPP Pratama, which is connected directly to the application SISMIOP KPPBB / STO. (DGT Circular No.SE-71/PJ./2010)

2. Deposit interest paid to cooperative members of the Individual more than Rp. 240.000/bln, Final Income Tax shall be deducted by 10% by the cooperative at the time of payment. Cooperative shall provide to provide proof of Final Withholding Tax, even to income from interest on deposits subject to withholding rates at 0% interest for deposits up to Rp. 240.000/bln. (Minister of Finance Regulation No. 112/PMK.03/2010)

3. Dividends received by WP OP DN, subject to final income tax through withholding by the paying party or parties designated as the payer of dividends, at the time provided to dividends paid. Parties who pay or other parties designated as a dividend payer is obliged to: 1) provide proof of any Final Withholding Tax cuts, 2) deposit into the State Treasury through the Post Office or bank-appointed Finance Minister, no later than the 10th of the month following the Tax Period ending , with the CNS; 3) submit a report on income tax withholding and deposit a maximum of 20 days after the tax period ends, using the Notice Period of Final Income Tax Article 4 paragraph (2). (Regulation of the Minister of Finance No.111/PMK.03/2010 June 14, 2010)

4. List receivable, which obviously is not recoverable and documents / evidence as a condition of charges it as a deduction from gross income submitted to the Directorate General of Taxation in a way to attach it in (SPT) Annual Income Tax elimination of the tax year Accounts Receivable, which obviously can not be billed. If in the future receivables, which obviously is not recoverable be repaid by the debtor in whole or in part, then the settled amount receivable is income for creditors in the tax year of receipt of payment. (DGT Circular No.SE-62/PJ./2010 Date May 10, 2010)

5. To improve the public service, as well as encourage the acceleration of service quality improvement in environmental taxation equally DJP, uniform, simultaneous, and continuous in the most effective and fuel-efficient, the Directorate General of Taxation to make the race between KPP services that will be implemented by the Regional Office from July to / d September 2010. Of course, appreciation of the WP will also determine the victory of a KPP in the race this service. How to participate fill out questionnaires index community satisfaction with the services provided by KPP honestly. You want to complain or give compliment, free-free only (Circular Letter No. SE-65/PJ./2010 dated May 18, 2010)

6. Form of financial statements for taxpayers engaged in pension funds and finance companies are regulated by Bapepam, but once the transcript excerpt form the elements of the financial statements of the taxpayer as defined in PER-39/PJ./2009, was not able to describe the characteristics of financial statements themselves, thereby transcript quotes the elements of financial statements need not be attached to the Annual Income Tax Return. (No.SE-55/PJ./2010 DGT Circular dated April 27, 2010)

7. In relation to the number of cases of fraud that is very detrimental to the CNS, the Director General called for state income taxpayers in order: First, make payments directly to the bank's perception, not through intermediaries, and do not entrust tax payments to employees with other agencies / institutions / consultants involved; and second, to confirm accounts receivable related taxes to the Tax Office. Well, the confirmation of accounts receivable to the KPP-related taxes are taxes receivable reconciliation between tax offices and taxpayers in order to bailiff officers do not "arguing" with taxpayers.
Taxpayers who entrust tax payments to others the obligation to confirm to the KPP-related if the tax paid has been recorded at the tax office or not. Confirmation is done by sending a letter directly addressed to the Head of the STO which the taxpayer is registered. The letter comes with a copy (copy) proof of payment, if any. It is recommended especially for taxpayers who pay:

    * A). BPHTB (regular Nitip to the Deed);
    * B). Final Income Tax on the sale of land and or building (this is often entrusted to a notary); and
    * C). UN (if this is often entrusted to the officers of villages / local government) to send a letter of confirmation to the KPP-related. (No.SE-67/PJ./2010 DGT Circular dated May 24, 2010).