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Saturday 9 January 2016
VAT for Self Build Activity
Taxpayer (personal or entities)
who is conducting Self Build Activity should pay attention to the obligation to
pay Self Build Activity VAT There are some important things to be aware, which
are: • The Building requirement owe VAT a. Based on the Ministry of Finance
Decree (KMK) No 554/KMK.04/2000, Building requirement owe VAT is 400 m2 or more
and is permanent (valid from January 1, 2001) b. Based on the Ministry of
Finance Decree (KMK) No 320/KMK.04/2002, Building requirement owe VAT is 200 m2
or more and is permanent (entered into force July 1, 2002) c. Based on the
Finance Minister Regulation (PMK) No. 39/PMK.03/2010, Building requirement owe
VAT is 300 m2 or more and is permanent (valid from 1 April 2010) d. Based on
the Finance Minister Regulation (PMK) No163/PMK.03/2012, Building requirement
owe VAT is 200 m2 or more and is permanent (valid from 21 November 2012) So
whether this Self Build Activity owe VAT or not, Taxpayer should analyze first
when the construction is started and building area requirement during the
period. • The VAT Calculation After ensuring that the construction activity is
indeed object to Self Build Activity -VAT, Taxpayer should pay attention to the
amount of VAT Payable. a. Based on KMK No. 554/KMK.04/2000, No. 320/KMK.04/2002
KMK, PMK No. 39/PMK.03/2010, Self Build Activity -VAT calculation is 10% x 40%
x total costs incurred and / or the paid to construct the building (not
including the cost of land). b. Based PMK No. 163/PMK.03/2012, Self Build
Activity -VAT calculation is 10% x 20% x total costs incurred and / or paid to
construct the building (not including the cost of land). Ergo to determine the
VAT payable, Taxpayer should analyze first when the construction was started
and then insure the calculation formula which is valid for that period. •
Determine Total Cost of Building • DGT Regulation (PER 23/PJ/2012) confirms
that if based on the results of inspection or verification, the individual or
entity that does Self Build Activity: a. did not provide data or evidence
supporting the cost and / or paid to construct the building, or b. provide data
or evidence supporting the costs incurred and / or paid to construct the
building, but it is incorrect or incomplete, The total costs incurred and / or
paid for building would be assigned based on the lowest value of the data Unit
Price State Building (HSBGN) of each region according to the Decree of the
Minister of Public Works No. 45/PRT/M/2007 on Technical Guidelines Development
State Building and its amendments.
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