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Value Added Tax (VAT) is a an objective tax. However, the subject of VAT itself is not less important because the subject of this tax will mostly implement the VAT provisions. Taxable Person is the most common tax subjects and at most its role in implementing the VAT matter. This short writing tries to explore the understanding of the term of this Taxable Person.
Definition of Taxable Person will not be separated from the meaning of (businessmen) person because Taxable Person must meets the definition of (businessmen) person first. The meaning of (businessmen) person itself can be found in Article 1 number 14 of VAT Law.
In this provision, the (businessmen) person is an individual or entity in any form which in its daily business or work producing goods, import goods, export goods, trading, cunsumes intangible goods from outside of the Customs Area, provides business services including export services, or utilize the services from outside the Customs Area.
From this definition the form (businessmen) person could be an individual entrepreneurs and incorporated as a company, foundations, cooperatives, institutions, etc. whose definition enshrined in Article 1 number 13 of VAT Law. Meanwhile, the activities undertaken by a person can be producing goods (the manufacturer), exporting and importing goods or services, conducting trading business and rendering service. The meaning of these activities listed in Article 1 of VAT Law, namely:
Customs Area
Person in the sense above, it appears that the term Customs Area is an important term associated primarily with the understanding of export and import. The meaning of Customs Area will also be important because customs area border is the border of VAT has the legal right to be applied.. Outside customs area, VAT does not have the right to be charged or applied.
The definition of Customs Area is contained in Article 1 number 1 VAT Law, that is the Republic of Indonesia area, which covers land, waters and air space above it, and certain places in the Exclusive Economic Zone and continental shelf in which the customs law can be appied.
In Daily Business Activities
One of the phrases that determine the definition of Person is "in daily business activity ". This phrase becomes important in the VAT because this phrase determines the meaning of person and would also determine the meaning of the Taxable Person. Thus, individuals or entities that sell goods or services not in the daily business activities can not be called a (businessman) person and also the Taxable Person.
From a bit explanation above, it may be concluded that in its daily business activities this means that their activities are routine activities that she always did, so for example if the shoe factory the company donated a television set to a charitable foundation upon submission of this television is not in the daily business activities.
Taxable Person
Once we understand the sense of Person, then we can obtain the understanding the Taxable Person.
Under Article 1, item 15 of VAT Law, the definition of the Taxable are those who do surrender of Taxable Goods and / or delivery of taxable service that is taxed under VAT Law. Thus, two important elements of the definition of Taxable Person are, first, a (businessman) person, second, to surrender Taxable Goods or Services.
Taxable Goods Delivery
Under Article 1 number 4 of VAT Law, Delivery of Taxable Goods means any delivery of taxable goods. Taxable goods themselves are goods that are taxed under VAT Law.
Article 1A paragraph (1) VAT Law provides confirmation about the delivery of taxable goods this. Meanwhile, Article 1A paragraph (2) gives the assertion about what is not included in the definition delivery of Taxable Goods.
Rendering of Taxable Services
Under Article 1, item 7, Surrender of taxable service is any activity providing taxable service. Taxable services are services that are taxable under VAT Law.
There is no specific explanation that explains more about the delivery of this taxable service as defined in Article 1A for the delivery of taxable goods. Understanding the transfer itself is more than just sales. It could also take the form of donation, or help for free or use their own.
Definition of Taxable Person will not be separated from the meaning of (businessmen) person because Taxable Person must meets the definition of (businessmen) person first. The meaning of (businessmen) person itself can be found in Article 1 number 14 of VAT Law.
In this provision, the (businessmen) person is an individual or entity in any form which in its daily business or work producing goods, import goods, export goods, trading, cunsumes intangible goods from outside of the Customs Area, provides business services including export services, or utilize the services from outside the Customs Area.
From this definition the form (businessmen) person could be an individual entrepreneurs and incorporated as a company, foundations, cooperatives, institutions, etc. whose definition enshrined in Article 1 number 13 of VAT Law. Meanwhile, the activities undertaken by a person can be producing goods (the manufacturer), exporting and importing goods or services, conducting trading business and rendering service. The meaning of these activities listed in Article 1 of VAT Law, namely:
- Producing is an activity to process through the process of changing the shape and / or nature of an item from its original form into new items or have any new usefulness or cultivating natural resources, including make individuals or other entities do the activity.
- Importing is any activity to get in goods from outside the Customs into the Customs Area
- Exporting of Goods means any activity to pull out Goods from the Custom Area to the outsides Customs Area
- Trading is buying and selling activities, including activities of the exchange of goods, without changing the shape and / or nature.
- Consuming Intangible Goods from the outside Customs Area is any activity of the consuming of Intangible Goods from the outside Customs Area within the Customs Area
- Utilization Service from outside the Customs Service is any activity utilization service from outside the Customs Area within the Customs Area.
Customs Area
Person in the sense above, it appears that the term Customs Area is an important term associated primarily with the understanding of export and import. The meaning of Customs Area will also be important because customs area border is the border of VAT has the legal right to be applied.. Outside customs area, VAT does not have the right to be charged or applied.
The definition of Customs Area is contained in Article 1 number 1 VAT Law, that is the Republic of Indonesia area, which covers land, waters and air space above it, and certain places in the Exclusive Economic Zone and continental shelf in which the customs law can be appied.
In Daily Business Activities
One of the phrases that determine the definition of Person is "in daily business activity ". This phrase becomes important in the VAT because this phrase determines the meaning of person and would also determine the meaning of the Taxable Person. Thus, individuals or entities that sell goods or services not in the daily business activities can not be called a (businessman) person and also the Taxable Person.
From a bit explanation above, it may be concluded that in its daily business activities this means that their activities are routine activities that she always did, so for example if the shoe factory the company donated a television set to a charitable foundation upon submission of this television is not in the daily business activities.
Taxable Person
Once we understand the sense of Person, then we can obtain the understanding the Taxable Person.
Under Article 1, item 15 of VAT Law, the definition of the Taxable are those who do surrender of Taxable Goods and / or delivery of taxable service that is taxed under VAT Law. Thus, two important elements of the definition of Taxable Person are, first, a (businessman) person, second, to surrender Taxable Goods or Services.
Taxable Goods Delivery
Under Article 1 number 4 of VAT Law, Delivery of Taxable Goods means any delivery of taxable goods. Taxable goods themselves are goods that are taxed under VAT Law.
Article 1A paragraph (1) VAT Law provides confirmation about the delivery of taxable goods this. Meanwhile, Article 1A paragraph (2) gives the assertion about what is not included in the definition delivery of Taxable Goods.
Rendering of Taxable Services
Under Article 1, item 7, Surrender of taxable service is any activity providing taxable service. Taxable services are services that are taxable under VAT Law.
There is no specific explanation that explains more about the delivery of this taxable service as defined in Article 1A for the delivery of taxable goods. Understanding the transfer itself is more than just sales. It could also take the form of donation, or help for free or use their own.
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