common definition of tax amnesty

Tax Amnesty What the heck is that?
Tax amnesty is supposed to be the elimination of the tax payable, tax administration sanctions, and criminal sanctions in the field of taxation for the tax obligations before December 31, 2015 by way of Taxpayer Money reveals treasure and pay ransom.

What is the background and purpose?
National economic growth in the last few years has experienced a slowdown which led to the decline of tax revenues and reduces the availability of domestic liquidity that is needed to boost economic growth in Indonesia while many treasure Indonesian citizens who were stationed outside the territory of Indonesia, which should be used to add liquidity country and promote national economic growth.

Part of the treasure that is outside the territory of Indonesia have yet been reported by the owner of Treasure in His income tax return so that there are tax consequences that may arise if it is done by comparison to the treasures that have been reported in the Annual Tax Income Tax is concerned. This is one of the factors that led to the owners of the treasure feel free to bring back or divert their treasure and to invest in economic activities in Indonesia.

Moreover, the success of national development is strongly supported by funding from the public, ie tax payment receipts. In order for this participation can be distributed evenly without any discrimination, is necessary to create a more equitable tax system and berkepastian law. It is based on the still rampant economic activity in the country that have not been or are not reported to the tax authorities.

Therefore, special measures need to be applied and breakthrough policies to encourage the transfer of treasure into Indonesian territory while providing security guarantees for Indonesian citizens who want to divert and reveal its treasure in the form of tax amnesty. Tax policy breakthrough in the form of amnesty is also driven by the increasing size of the possibility to hide wealth outside Indonesia for more transparency in the global financial sector and the increasing intensity of exchange between countries.

The purpose of the Tax Amnesty in the short term is to increase tax revenue in the year of receipt of ransom money that bergunauntuk fund programs which have been planned. In the long term, the State will receive tax revenue from the additional economic activity derived from the treasure that has been diverted and invested in the territory of Indonesia.

What aspects are covered by the tax amnesty?
Tax amnesty is granted to all taxes incurred on the disclosure of assets proposed amnesty that Income Tax (VAT), Value Added Tax (VAT) and sales tax on luxury goods (Tax).

What is the origin of funds / assets that do not matter?
The origin of funds / assets will not be at issue in the Tax Amnesty. The data and information sourced from the Tax Amnesty can not be used as a basis to investigate, and / or criminal prosecution against the taxpayer.

Is Tax Amnesty is the last and next to nothing anymore?
Policies Amnesty Tax was originally to be followed by other policies such as the rule of law is more strict and refinement of the Law on General Provisions and Tax Procedures, the Law on Income Tax, Law on Value Added Tax on Goods and Services and Sales Tax on Goods luxury, as well as other strategic policies in the field of taxation and banking. Thus, this tax amnesty could be the last and it will not happen again in the future.

Who are eligible for Tax Amnesty? Is there not entitled to a tax amnesty?
Every taxpayer entitled to a tax amnesty, unless the taxpayer being:

investigation and the investigation file has been declared complete by the Prosecutor;
in the proceedings; or
undergo criminal penalties,
on Crime in the Field of Taxation

I want to ask a tax amnesty, but my status Non Effective taxpayer. what can I do?
If at the time of filing the Tax Amnesty, it turns out the status of the taxpayer is NE / DE, the officers of the Tax Office must turn back the status of the taxpayer that the Tax Amnesty submission can be accepted. The reactivation process must be done on the same day.

I want to ask a tax amnesty, I have not registered as a taxpayer and have a TIN. what can I do?
Taxpayers must first register at the tax office domicile to obtain a TIN.