Know your rights and obligations when examined taxes. The fourth stage in the cycle Taxpayer Rights and Obligations (WP) is a Tax Audit. As set forth in Act General Provisions and Tax Procedures (CTP), the Director General of Taxation (DGT) to conduct an examination of WP to: (1) verify compliance fulfillment of taxation in order to provide legal certainty, justice, and coaching to WP; and (2) goals in order to implement the provisions of the tax laws and regulations set by the DGT.
Inspection compliance test conducted by tracing truth Notification (SPT) delivered WP, accounting or record-keeping and other compliance obligations compared to the actual circumstances or events WP.
While the examination conducted for other purposes in order to: (1) provision of a Taxpayer Identification Number (TIN) and / or strengthening Taxable (PKP) in office, (2) the elimination of tax ID and / or revocation of strengthening PFM, (3) WP filed mind, (4) the collection of materials for the preparation of Deemed Net Income, (5) determination of the WP is located in a remote area, (6) determining one or more points of VAT payable, (7) the examination in order to tax collection; (8) determination when production begins or extend the period of compensation for losses related to the provision of tax incentives, and / or (8) to meet requests for information from the partner country Avoidance of Double Taxation Agreement.
As for his kind, checks can be classified into (1) a routine examination, (2) examination of selection criteria, (3) a special examination, (4) examination WP location, (5) examination of the current year, and (6) Beginning evidence examination. While based on the scope, tax audit can be divided into (1) field inspection and (2) the examination office.
Examination conducted in the office of a maximum period of 3 (three) months and can be extended to 6 (six) months from the date of WP came a summons in order to meet the examination until the date of Examination Reports. Meanwhile, a field inspection conducted within a maximum period of 4 (four) months and can be extended to a maximum of 8 (eight) months from the date of inspection warrant to the date of Examination Reports.
If due to any particular criteria above, WP inspected by the inspection team DGT, the WP shall be to: (1) meet the call to come to attend the examination in accordance with the specified time, especially for this type of examination office, (2) show and / or loan books or records, documents which it is based, and other documents, including electronically managed data, which relate to income earned, business activities, independent WP, or object that is liable to tax. Especially for field inspection, WP must provide the opportunity to access and / or download data maintained electronically, (3) provide an opportunity to enter a place or space that are necessary and provide other assistance in order to smooth the examination, (4) submit a written response to the Notice of Examination Results, (5) loan paperwork checks made by the Public Accountants, especially for this type of examination office, and (6) provide other information both orally and in writing required.
While the rights of WP in terms of examination are (1) asking for an Order of Examination, (2) look Identity Inspector, (3) an explanation of the purpose and objective of the examination, (4) asking for details of the differences between the results of the examination and SPT, and (5 ) may be present in the discussion of the final results of the examination within the prescribed time limit.
During WP fulfill payment obligations and reporting their taxes correctly and on time, then there's no need to worry if one examined by the inspection team DGT, because your rights as guaranteed in the WP Act and its implementation are professionals in the field. Congratulations to fulfill obligations and enjoy rights of taxation, particularly at the scope of the tax. Proud to Pay Taxes!
Inspection compliance test conducted by tracing truth Notification (SPT) delivered WP, accounting or record-keeping and other compliance obligations compared to the actual circumstances or events WP.
While the examination conducted for other purposes in order to: (1) provision of a Taxpayer Identification Number (TIN) and / or strengthening Taxable (PKP) in office, (2) the elimination of tax ID and / or revocation of strengthening PFM, (3) WP filed mind, (4) the collection of materials for the preparation of Deemed Net Income, (5) determination of the WP is located in a remote area, (6) determining one or more points of VAT payable, (7) the examination in order to tax collection; (8) determination when production begins or extend the period of compensation for losses related to the provision of tax incentives, and / or (8) to meet requests for information from the partner country Avoidance of Double Taxation Agreement.
As for his kind, checks can be classified into (1) a routine examination, (2) examination of selection criteria, (3) a special examination, (4) examination WP location, (5) examination of the current year, and (6) Beginning evidence examination. While based on the scope, tax audit can be divided into (1) field inspection and (2) the examination office.
Examination conducted in the office of a maximum period of 3 (three) months and can be extended to 6 (six) months from the date of WP came a summons in order to meet the examination until the date of Examination Reports. Meanwhile, a field inspection conducted within a maximum period of 4 (four) months and can be extended to a maximum of 8 (eight) months from the date of inspection warrant to the date of Examination Reports.
If due to any particular criteria above, WP inspected by the inspection team DGT, the WP shall be to: (1) meet the call to come to attend the examination in accordance with the specified time, especially for this type of examination office, (2) show and / or loan books or records, documents which it is based, and other documents, including electronically managed data, which relate to income earned, business activities, independent WP, or object that is liable to tax. Especially for field inspection, WP must provide the opportunity to access and / or download data maintained electronically, (3) provide an opportunity to enter a place or space that are necessary and provide other assistance in order to smooth the examination, (4) submit a written response to the Notice of Examination Results, (5) loan paperwork checks made by the Public Accountants, especially for this type of examination office, and (6) provide other information both orally and in writing required.
While the rights of WP in terms of examination are (1) asking for an Order of Examination, (2) look Identity Inspector, (3) an explanation of the purpose and objective of the examination, (4) asking for details of the differences between the results of the examination and SPT, and (5 ) may be present in the discussion of the final results of the examination within the prescribed time limit.
During WP fulfill payment obligations and reporting their taxes correctly and on time, then there's no need to worry if one examined by the inspection team DGT, because your rights as guaranteed in the WP Act and its implementation are professionals in the field. Congratulations to fulfill obligations and enjoy rights of taxation, particularly at the scope of the tax. Proud to Pay Taxes!
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