...It is undeniable....

It is undeniable that the exclusion of the sense of justice of Taxpayers abiding by such things as the tax revenue target that was never fulfilled, the amount of the taxpayer that is still less than the number of productive population, the amount of the taxpayer being audited is WP the same throughout the year while many taxpayer who never registered free of tax is still reason fetched to an institution if the institution does not want to be categorized institution fails. Just failed because the most important institution in the history of this country to make efforts in fostering the taxpayer (reinventing policy) but it turns back to the program Forgiveness Tax (Tax Amnesty).
But whatever it is, as the executor in the frontline already poor across writer partly responsible for the success of the program was launched. Through this article the author invites readers to participate nusahati.com faithful spread the good tidings. Why khabar happy? for the government to invite and facilitate Indonesia to every person who has been active businesses, but less reported in the tax return of his good treasure (income) inside and outside the country, we start from zero. Tax Amnesty Let's make this a wonderful moment to make peace, restraint and reconciliation. Said ... Redeem ... relief ... that invitation this tax remission.
Here the author is trying sarikan related article by article Forgiveness Tax Act which was passed by the House of Representatives, may provide useful information and that this program can succeed and Taxation Indonesia for the better.
CHAPTER I: GENERAL PROVISIONS
Article 1 contains the following notions:
Definition of tax amnesty
Understanding Taxpayer
understanding treasure
understanding Debt
Understanding Tax Year
Definition of Tax Arrears
Understanding Money Ransom
Understanding The Tax Crime
Definition Statement of Assets
understanding Minister
Understanding Certificate of Tax Forgiveness
Understanding the Annual Tax Income Tax (SPT Tax Newsletter)
Understanding Data and information management
Understanding Bank Perception
Understanding Tax Year Newsletter
CHAPTER II: PRINCIPLES AND OBJECTIVES
Article 2 contains the following passages:
The principle of tax amnesty are: Rule of Law, Justice, Benefits, and National Interests.
The purpose of tax amnesty
CHAPTER III: THE SUBJECT AND OBJECT OF TAX FORGIVENESS
Article 3 contains the following passages:
The right of every taxpayer gets a tax forgiveness
Disclosure of property held in the Statement
Exceptions Taxpayer Tax Forgiveness
Forgiveness until the end of the Fiscal Year Newsletter
Forgiveness of liabilities: Income Tax (VAT) and Value Added Tax or (PPN) and Luxury Goods Sales Tax (Sales Tax)
CHAPTER IV: CHECK AND METHOD OF CALCULATION OF MONEY RANSOM
Article 4 contains verses as follows:
Rates ransom over the treasure inside and outside the Homeland and invested in the Homeland minimum 3 (three) years since transferred (repatriation), rates include a 2%, 3% and 5%).
Rates ransom over the treasure that is outside the Homeland and not diverted into the Homeland (declaration), rate includes 4%, 6% and 10%).
Rates ransom for taxpayers that the circulation of its business up to Rp. 4.8 billion, -, (Micro, Small and Medium Enterprises / SMEs) rates of 0.5% for assets below Rp. 10M and 2% for assets above Rp. 10M.
Article 5 contains verses as follows:
The amount of ransom: Rates x basis for the imposition of Money Ransom (dput)
Dput calculated based on the value of Net Assets are not or not fully reported in the income tax SPT Newsletter
Net Assets Value represents the difference between the value of Assets minus Debt,
Article 6 contains verses as follows:
The value of assets disclosed in the Statement
The value of assets that have been reported ata specified in rupiah
Property value based on the exchange rate specified by the Minister in accordance with the Income Tax SPT Newsletter.
Additional property value that has not been fully reported
Additional property value specified in the rupiah currency
Article 7 contains verses as follows:
Rated debt disclosed include: the value of the debt that has been reported in the last income tax returns and related to additional treasures.
For the calculation of dput, the value of the debt is directly related to the acquisition of additional assets that could be counted as a deduction from the value of the wealth of:
WP bodies at most by 75% of the property value addition
Individual taxpayers is at most 50% of the property value addition
The value of debt in rupiah currency is determined based on the value reported in the last income tax returns.
If a currency other than specified in the rupiah currency rates of exchange quoted Minister.
The value of the debt related to the Additional Assets specified in the rupiah currency based on the value reported in the list of debt at the end of the last tax year.
In terms of value of debt related to an additional treasure determined in a currency other than the rupiah, the value of the debt specified in the rupiah currency based on the rate of the Minister.
CHAPTER V: PROCEDURES FOR DELIVERY OF STATEMENT, THE ISSUANCE OF INFORMATION, AND THE FORGIVENESS OF TAX LIABILITY
Article 8 contains verses as follows:
To obtain the Tax Forgiveness, the taxpayer should submit a Statement to the Minister.
An affidavit signed by:
Individual taxpayers
The supreme leader by deed of incorporation or equivalent to the corporate taxpayer
Endorsee, in the case of the supreme leader is absent.
Taxpayers must meet the following requirements:
have a TIN
Paying Ransom Money
Settled all tax arrears
Refinance tax or no tax to pay or repay that should not be returned to the WP is being examined evidence starters / or investigation.
SPT final income tax for those who already have an obligation
Revoke the petition: covering
Restitution
Article 36 paragraph (1a) of the Act KUP
Article 36 (1b) of Act CTP
objection
Correction to the assessment and Decree
Appeal
The lawsuit and / or
Judicial review
Ransom must be paid in full to the State Treasury for the Bank Perception
Payment via SSP that serves as proof of payment after receiving validation (NTPN).
Ordinances for the repatriated
Ordinances for the declaration of
Article 9 contains verses as follows:
Affidavit at least contain information on the identity, assets, debts, the value of net assets and the calculation of the ransom
Appendix waiver include:
proof of payment of ransom
proof of payment of tax arrears
a detailed list of assets along with property ownership information
register debt and supporting documentation
proof of payment of taxes not paid or underpaid or taxes should not be returned to the WP is being done preliminary evidence examination or investigation
photocopy of the last income tax returns and
Affidavit revoke the petition
For that repatriation must attach a statement to divert and invest assets into the Homeland.
For the declaration must attach a statement does not transfer to the outside wialah Homeland.
For that SMEs should attach a statement regarding the amount of circulation of business.
Article 10 contains the verses as follows:
A written statement submitted to the DGT registered WP place or other place specified by the Minister.
Tax Waijib ask for an explanation before the DGT office to submit a Statement or other place specified by the Minister.
After the obvious pay ransom and delivered the Statement and attachments.
Minister or appointed official on behalf of the Minister of the issuance of Certificates within a maximum period of 10 (ten) business days commencing from the date it received the Statement and attachments.
If more than 10 days is considered acceptable as a Certificate.
Could issue a correction on the Certificate in the event of a write error or miscalculation in a statement.
WP may submit a Statement palin three (3) times in a period commencing tax amnesty law comes into force until the date of March 31, 2017.
Submission of Statement of the second, third after the Statement I and II was published,
Calculation dput in the Statement II and III has accounted dput that have been listed in the certificate on the Statement before.
In case there is excess ransom payment due:
issuance of rectification or
Statement delivered the second or third makaatas excess must be refunded or offset against other tax liabilities within a period of 3 months from the issuance of a correction or conveyed Statement II and III.