Friday, 15 July 2016

tax arrears

To get the tax amnesty, whether the payment of tax arrears can be repaid in part or entirely?
Can not. Taxpayers must repay all the tax arrears principal tax debt without administrative sanction before filing a Statement for Tax Forgiveness

I do not know how my tax arrears, how can I tell?
Taxpayers may come to the LTO registered to inquire the amount of tax arrears at the moment.

Any tax arrears are referred to in this Tax Amnesty?
Delinquent taxes are the principal amount of taxes that are not paid based STPs which there is a tax principal owed, an assessment letter on tax underpayment, an assessment letter on tax underpayment addition, the Decree of Correction, Decree Objection, Appeal Decision, and Decision Judicial Review, which causes the amount of tax payable, including tax increases should not be returned, as stipulated in the Law on General provisions and tax Procedures.

Do STPs (STP) in which there are only sanctions such as interest or penalties such as sanctions Article 7, Article 8, Article 9, Article 14 and Article 19 should be repaid?
No, the tax assessment only administrative sanctions are not a requirement of the tax arrears must be repaid, only the tax assessment in which the inherent tax principal is delinquent tax to be paid before filing a Statement for Tax Forgiveness.

Corporate Taxpayers, whether delinquent taxes being applied for the Tax Amnesty also includes a branch tax arrears of the taxpayer?
Correct. Tax arrears for the taxpayer also includes all branches of tax arrears.

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