List of New Tax Rules ?

Jakarta - Make Money Blog$- 1. So far, we know the form of tax returnform The VAT is a form of tax return Form 1107 VATperiod. As for specific taxpayers registered in KPPJakarta area, can use Form 1108 tax return if thesubmission of VAT period every month does notexceed 30 transactions issued by the Tax Invoice.But starting January 1, 2011, we will use the tax returnform the new VAT period. Which will enter into forcefor the reporting of VAT in January 2011 and was named as Form VAT return period in 1111. (DGTRegulation No. PER-44/PJ./2010 dated October 6, 2010 jo No.SE-98/PJ./2010 DGT Circular datedOctober 6, 2010)


2. For those taxpayers who use the Input Tax CreditCalculation Guidance, January 1, 2011 will have tosubmit VAT returns period by using a different formwith other taxpayers. In contrast to that for this effect.The form of the special VAT return period fortaxpayers who use the Guidelines for Input Tax Creditcalculation is given a code as Form VAT ReturnPeriod DM 1111. (DG Regulation No.PER-45/PJ./2010 dated October 6, 2010 jo No.SE-99/PJ./2010 DGT Circular dated October 6, 2010)
3. Starting January 1, 2011, the authority will betransferred from the collection BPHTB DGT to theGovernment. All the preparatory transfer of BPHTBas Local Taxes, including setting up technical trainingresource persons in local government voting BPHTBBPHTB and close the account at a bank or bankperceptions III BPHTB operations and revocation of Bank Operations III BPHTB determination to the Director General of Treasury, will bebe done at the latest by 31 December 2010. So do not be surprisedif next year the things associated with billingprocesses, such as the issuance of Letter ofReprimand, Forced Letter, Letter of Immediate TaxBilling and Burst will be implemented by local governments. (Regulation No.PER-47/PJ./2010 DGTOctober 20, 2010)

4. To curb illegal public transport on land that had been operated using a black plate, then to him will becharged VAT. Because the owners of transport shall be deemed to have been picked wild VAT from their customers. In contrast to public transport services onland (both transport people and goods) are done using vehicle with a number of the vehicle (license plate) on the basis of yellow and black writing, with its transportation system either route, charter or lease,then the appropriate provisions applicable, are not subject to VAT. (DGT Circular No.SE-119/PJ./2010November 16, 2010)
5. In the framework of the settlement an objection, the reduction or elimination of administrative penalties,reduction or cancellation of tax assessments or STPis not true, and the cancellation of examination resultsor assessments of the results of the examination, the DGT in writing to borrow books, records, data andinformation in hardcopy and / or softcopy, owned byWP and / or request information directly from the WP.So before they will apply for the above, first make sure the books, records, data and information heldhas been good and complete documentation, tofacilitate the WP stand trial later. (DGT CircularNo.SE-112/PJ./2010 November 5, 2010.)

6. In order to support the use of tax data base forinternal purposes DJP, now a special table outcomeof writing the name and address standardizationTaxpayers will be added to the database SIPMOD /SIDJP. Guidelines for writing the name and addressstandardization of this WP is based on the names and addresses of taxpayers that have been recorded inthe tax database and also against WP data changesthat occurred after November 30, 2010. Hopefully,with the standardization of writing, will facilitate theDGT in conducting the data matching and the intensification of tax collection. (DGT Circular No.SE-114/PJ./2010 November 5, 2010)
7. For New Individual Taxpayer listed in the current year or one year before, covering WP WP OP OPdomicile and branch, to him will be mapping potential,fiscal monographs and canvassing. The goal of course to explore the potential tax revenue. And for the sake of securing tax revenue from new individual tax payer, will be done also by optimizing thesupervisory activities of the WP New OP Certaincategories of Individual Entrepreneurs (OPPT) andprovide guidance, education, and taxation services tothe New OP WP (DGT Circular No. SE-113/PJ./2010November 5, 2010)

8. For those who registered in the tax office WP WPLarge Personal, will be a special examination. This special inspection based on risk analysis of the WPprofile performed to assess the level of taxpayercompliance with the risk losses of tax revenue.Especially in the WP with a calculated high risk ofpotential tax revenue that can still be unearthed.
To ensure the quality of its implementation, prior to submission proposed a special inspection, risk analysis made by Account Representative will bediscussed in advance with the team identification andrisk analysis. Then when the implementation process of a special examination by the Tax Investigation Team, prior to submit the Examination Results(SPHP) to the taxpayer, the Tax Investigation Teamare required to discuss the concept of Audit Reports(LHP), which became the basis of proposals related to special inspections carried out between TeamTaxes and Team Identification and Risk Analysis.


Thus expected to improve the quality, effectivenessand efficiency of law enforcement for Taxpayers.(No.SE-120/PJ./2010 DGT Circular dated November 18, 2010 and Circular Letter of the Director General of Taxation Number SE-16/PJ/2010).
source: detikfinance.com

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