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Saturday 9 January 2016
Depreciation in the Plantation, Forestry, and Farm Bussiness
Depreciation in the Plantation,
Forestry, and Farm Business Regulation of the Minister of Finance Number
126/PMK.011/2012 emphasized the certain asset depreciation in the plantation,
forestry, and livestock. Which are: • 1.In forestry sector, including forestry
plants; grouped into groups of IV (20 year benefit period) • 2.In plantation
crops, including herbs and refreshments; grouped in group IV (20 year benefit
period). • 3.In farm businesses, including livestock, including cattle stud,
grouped in group II (8 year benefit period). Depreciation begins in commercial
production period. It meant, depreciation begin in the month in which the sales
begin. Exempted from the provisions above, Taxpayers can obtain the
determination of the economics periods of the asset accordance with the actual
benefits. By submitting an application to the DGT. As a note: • 1. Over
tangible asset as referred to above, which has been depreciated by the Minister
of Finance No. 249/PMK.03/2008, the following provisions apply: o 1.a. Against
the rest of the fiscal book value of tangible assets by the Minister of Finance
No. 249/PMK.03/2008, which have remaining useful life based regulation is more
than 1 (one) year, are depreciated based on the remaining useful life in
accordance with this regulation. o 1.b. Against the rest of the fiscal book
value of tangible assets by the Minister of Finance No. 249/PMK.03/2008, which
have remaining benefits based regulation is less or equal to 1 (one) year,
depreciated in the book as well as the enactment of this Minister. • 2. Against
tangible property as set forth in Regulation of the Minister of Finance No.
249/PMK.03/2008 not qualify as tangible property by this regulation, the cost
of tangible property development is capitalized during the development period
and is part of the cost of goods sold when the result of the intangible assets
sale, all intangible assets have been depreciated by the Minister of Finance
No. 249/PMK.03/2008. This regulation comes into force on the date of
promulgation.
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