See more prominent

See more prominent media talking about the certainty of the issuance of Forgiveness Tax Act (Tax Amnesty) apparently is no longer the need to debate on the effects of this policy, those who disagree as well as for taxpayers who have requested to be nrimo obedient and sincere. Therefore, the author tries to interpret the tax amnesty bill is almost certainly not experience a significant change other than tariffs and future enforcement. As for the motivation of the author pours it is for each individual to know this facility and can be used in order to avoid a tax shock in the days to come, so that this facility is not only enjoyed by certain circles.
Forgiveness Tax Benefit
for State
Will increase tax revenues
Will increase the tax ratio
To attract foreign financial assets from the balance of payments will affect the domestic investment or other financial considerations
to improve the data base of taxation
etc
For Taxpayers
Taxpayer free of tax surprises in the future (s.d. annual SPT PPh 2015)
Taxpayers freed from tax with high rates
Taxpayers free from the imposition of administrative sanctions and criminal tax
Taxpayers are free from all acts of tax audits
etc
Understanding The Law of Tax Forgiveness
Tax amnesty is the elimination of tax which would have owed, not subject to administrative sanctions and criminal sanctions taxation taxation by paying ransom.
A ransom is the amount of money paid to the state treasury to obtain tax remission.
Tax amnesty petition letter is a letter that is used by taxpayers to report assets, debts, the value of net assets, the calculation and payment of ransom.
Tax amnesty decree is a letter issued by the Minister as evidence of tax amnesty provision.
Subject and Object Tax Forgiveness
Please note that each taxpayer entitled to remission of tax, tax amnesty granted by the disclosure of possessions in the letter of request of remission of taxes (unless the taxpayer is being carried out the investigation and the investigation file has been declared complete by prosecutors).
Tax amnesty includes pardon for tax obligations in accordance with the legislation in force, namely:
Income tax;
VAT and luxury sales
Stamp Duty; and
UN in the plantation sector, forestry, and mining
Rates and How to Calculate Ransom Money
Formula: Rates X basis for the imposition ransom
Bases ransom is calculated based on the value of net assets as of December 31, 2015, or at the end of the fiscal year 2015 that ends before December 31, 2015 is reduced by the value of net assets (assets minus debts) in their annual tax return last and additional net amount obtained in 2015 which has been reported in the Annual Tax Return Tax rahun 2015 and has been subject to income tax for 2015.
a. Assets are located in the country
Although the rates and still the tug of his time in principle does not seem to be unchanged, while rates ransom to be paid into the state treasury to the assets disclosed in the tax amnesty application letter is as follows:
2% for the period in the first month until the end of the third month
4% for a period of four months until the end of the sixth month
6% for the seven month period until the date of December 31, 2016 (possibly in March 2017).
b. Assets are abroad invested in the country
If the property disclosed in the letter is a plea for clemency tax and / or placed outside the Homeland and against the assets transferred to the Homeland and invested over a certain period, then the rate ransom to be paid into the state treasury is as follows:
1% for the period in the first month until the end of the third month
2% for a period of four months until the end of the sixth month
3% for the seven month period up to December 31, 2016 (possibly in March 2017).
Procedures for Tax Forgiveness
Application Requirements
Taxpayers submit a written request to the minister of tax amnesty signed by the taxpayer or the taxpayer in the case represented the Board on condition include:
have a TIN;
pay ransom;
settled all tax arrears;
transferred property in the form of cash or cash equivalents that are outside the Homeland into the Homeland on collecting bank and invested assets in the form of government securities RI, SOE bonds, or financial investment in the bank designated by the Minister;
The ability to divert assets other than cash or cash equivalents that are outside the Homeland into the Homeland on collecting bank and invested assets in the form of government securities RI, SOE bonds, or financial investment in the bank designated by the Minister;
submit Annual Income Tax Return for 2015 for WP who have had the obligation to submit Annual Income Tax Return;
revoke the petition (in the case of the taxpayer is being applied for and not yet issued decree or judgment):
refund of excess tax payments (refunds);
reduction or elimination of the administrative sanctions in the FLS, and / or STP which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
includes in the tax assessments in the decree;
appeal;
lawsuit;
judicial review;
Attachment of quo
The application letter enclosing a tax amnesty:
proof of payment of ransom;
proof of payment of tax arrears for WP who have tax arrears;
a detailed list of assets along with property ownership information reported;
register debt and supporting documentation supporting;
proof of transfer of property in the form of cash or cash equivalents;
proof of investment property in the form of cash or cash equivalents;
letter of intention to transfer the property other than cash or cash equivalents;
letter of intention to invest the assets other than cash or cash equivalents;
photocopy of Annual Income Tax Return for 2015;
photocopy of the last Annual Income Tax Return
revoke the waiver request (in the case of the taxpayer is being applied for and not yet issued decree or judgment):
refund of excess tax payments (refunds);
reduction or elimination of the administrative sanctions in the FLS, and / or STP which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
includes in the tax assessments in the decree;
appeal;
lawsuit;
judicial review;
Points Filing Tax Forgiveness
Tax amnesty petition letter submitted to the Directorate General of Taxation (DGT) in this case the Tax Office (KPP) where the taxpayer is registered. The application for tax amnesty at most 3 (three) times in the filing period of tax amnesty.
DJP or KPP provides a receipt letter requesting tax amnesty to taxpayers who have submitted a written request, and for WP who already receive a receipt request for examination was not done well and the initial evidence or investigation until the issuance of the Decree Tax Forgiveness.
Facilities Tax Forgiveness
Taxpayers who have obtained the Decree of the Tax Forgiveness, forgiveness applies amenities such as:
Elimination of withholding taxes that have not issued tax assessments do not sanction tax administration and are not subject to criminal sanctions in the field of taxation, for tax obligations until the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015.
Elimination of sanctions such as interest, penalties or rise based on the STP in which there are no principal tax due, to the tax obligations until the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015.
Not conducted tax audits, examinations preliminary evidence, and the investigation of criminal offenses in the field of taxation on tax obligations in tax period, part of the tax year and the tax year, up to the date of December 31, 2015 or until the date of the end of the fiscal year ending before December 31, 2015 ,
Termination of tax audits, examinations preliminary evidence, and the investigation of criminal offenses in the field of taxation, in the case of WP being conducted examination, examination of preliminary evidence, and the investigation of criminal offenses taxation on tax obligations until the date of December 31, 2015 or until the date of the end of the financial year ended before December 31, 2015.