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Dec 12, 2007

Income Tax Payment For Individual Taxpayer

Based on self assesment system, taxpayer should calculate the tax due in accordance with the tax regulation. The calculation is done by taxpayer in tax form or SPT (Surat Pemberitahuan). The taxpayer has to pay the tax due to the state treasury via Post Ofice and/or a Bank or any other place of payment stipulated by the Minister of Finance. The tax payment should be done by tax slip or SSP (Surat Setoran Pajak).

Payment of Article 25 Income Tax

For Monthly Article 25 Income Tax Return, the monthly tax instalment payment is due no later then 15 days from the end of the month. If the 15th is a public holiday, Saturday or Sunday, the due date is the folowing day (Article 9-paragraph (1) Law No. 16 Year 2000).
The amount of monthly instalment which should be paid by taxpayer shall be equal to the tax due according to the annual income tax return for the preceding year, deducted by income tax under Article 21, 22, 23, and 24; then divided by 12 (twelve) or the number of months for part of the tax year.
For the months before the due date of the annual income tax return (January-February), the amount of monthly Article 25 income tax shal be equal to such amount paid in the last month (December) of the preceding tax year.
For an individual taxpayer who is conducting a business or is an independent professional an has several places of business, the monthly Article 25 income tax payable in the curent tax year shal be 1 % (one percent) of the monthly gross turnover from each place of business (Section 3 of Circular Leter No.: SE-40/PJ.41/2000 dated 29 December 2000).
For a new taxpayer who is conducting a business or is an independent professional, the monthly Article 25 income tax shal be equal to the income tax liability calculated using the normal tax rate on annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Article2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14 December 2000).
However, for a new taxpayer other than the above mentioned, the monthly Article 25 income tax shal be equal to the income tax liability calculated at 10% of annualized net income, divided by 12 (twelve). The amount of that net income is previously deducted by the non-taxable income threshold amount (Circular Leter Number SE-31/PJ.4/1995 dated June 21, 1995).

Payment of Annual Individual Tax Return Article 29 Income Tax

The tax underpayment based on the annual tax return should be paid by the 25th of the third month after the end of a tax year or part of a tax year, before the annual tax return is filed (Article 9-paragraph (2) Law No. 16 Year 2000).

Payment of Tax Assessment Letter

Additional payments required as a result of a Tax Colection Leter (STP), Tax Underpayment Assessment (SKPKB), Additional Tax Underpayment Assessment (SKPKBT), or Tax Corection Notice, Decision Leter on Objection or Appeal should be paid at the latest one month from the date of issuance (Article 9-paragraph (3) Law No. 16 Year 2000).

Payment of Exit Tax

An individual taxpayer who travels abroad has to pay exit tax at a counter located at each point of departure from Indonesia through land, sea, and air. The tax is paid at the counter by using an Exit Tax Form or paid at the post ofice or a bank authorized to receive tax payments on behalf of the Director General of Taxation by using tax payment slip (SSP). (Article 25-paragraph (8) Law No. 17 Year 2000).

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