Update News for User of e-SPT for VAT

Update News for User of e-SPT for VAT

Affirming mostly its preceding provisions of, the DGT’s Regulation No.: PER-44/PJ/2010, now the Circular of DGT No.: SE-94/PJ/2011 stipulates that monthly VAT Return in the form of electronic data is mandatory to be submitted by certain VAT Registered Person(s). It is for those who conduct the followings:

  1. Reporting Export Declaration (PEB) of Taxable Goods, and Export Declaration of Intangible Taxable Goods/Service ;
  2. Issuing Tax Invoice other than the Tax Invoice, as based on the provision, is allowed for not stating the buyer’s identity along with the seller’s name and signature, and/or receiving Return Note/Cancellation Note;
  3. Reporting the Import Declaration (PIB) of Taxable Goods import and/or Tax Payment Slip (SSP) upon utilization of Intangible Taxable Goods/Taxable Services outside the Customs area;
  4. Receiving creditable Return Note and/or issuing Return Note/Cancellation Note; or
  5. Receiving non creditable Tax Invoice or Tax Invoice which obtains facilities and/or issuing Return Note/Cancellation Note upon refund of Taxable Goods/cancellation of Taxable Services in which its VAT-In is not creditable or obtains facilities,

with the total of more than 25 documents within 1 (one) Tax Period.

The obligation to submit Monthly VAT in the form of electronic data also prevails for those using the VAT-In Crediting Calculation Guideline. However, for the VAT Registered Persons already filing its Monthly VAT Return in the form of electronic data, they are not allowed to submit Monthly VAT Return in hard copy form.

In addition, VAT Registered Persons may be deemed not submitting its Monthly VAT Return. The condition can be resulted when the VAT Registered Persons:

  1. Submit its Monthly VAT Return not in the form of electronic data;
  2. Already submitted its Monthly VAT Return in the form of electronic data but still submit it in hard copy.

If the above occurs,  the VAT Registered Persons will be subject to tax sanction referring to the prevailing regulations.

Manpower Service Criteria which is Not Subject to VAT

Manpower Service Criteria which is Not Subject to VAT

In a Circular issued in years ago, DGT has regulated some types of services included in the manpower group which is not subject to VAT. Through the MoF’s Regulation Number: 83/PMK.03/2012 issued last June 6, 2012, the Minister of Finance re-affirmed the provision previously stipulated by DGT by adding several additional information.

Referring to the Minister of Finance, the manpower service group which is not subject to VAT includes the following:

  1. Manpower service;
  2. Manpower supply service, as long as meeting certain criteria; and
  3. Training organizer service for workers.

Manpower Service

Manpower service is a service rendered by the worker to the manpower service user with the following criteria:

  1. The worker obtains remuneration in the form of salary, wage, honorarium, allowance, and such; and
  2. The worker is directly responsible to the service user upon the manpower service rendered.

Manpower Supply Service

Manpower supply service is a service for supplying manpower by the manpower supply entrepreneur to the manpower service user.The Manpower supply service may include the following activities:

  1. Recruitment;
  2. Education;
  3. Training;
  4. Internship; and/or
  5. Worker placement,

in which its activity is conducted in one unit with manpower supply service rendering.

The service is not subject to  VAT as long as meeting certain criteria, as follows:

  1. The manpower supplier only renders the manpower supply service which does not relate with other Taxable Service provision such as technical service, management service, consultation service, company management service, loading and discharging service, and/or other services;
  2. The manpower supplier does not make payment of salary, wage, honorarium, allowance, and/or such to the supplied worker;
  3. The manpower supplier is not responsible to the work performance of the worker supplied after being transferred to the manpower service user; and
  4. The manpower supplied is included into the employee structure of the user.

In case the service supplier can seperate between the invoice on the fee received by the supplier and the fee received by the worker, the Tax Imposition Base on the service transfer does not include the fee received by the worker. In other words, the Tax Base used to calculate the VAT payable is only in the form of invoice requested or should be requested by the supplier to the user.

Training Organizer Service for Worker

This service constitutes worker training organizer held by the work training institution which has obtained licence or has been registered in the institution responsible in the manpower sector. In addition, this service also relates to the internship activities conducted as an integrated part of the training organizer service for workers.

VAT Exemption for Main Constructor

VAT Exemption for Main Constructor

Finally on April 30, 2012, the Government through the MoF’s Regulation Number 63/PMK.011/2012 declares that for the reconstruction and rehabilitation project of streets and bridges in Banda Aceh conducted in 2010 and financed through foreign grant gets VAT exemption facility. However, not all the contractors may obtain this facility. It may only be gained by the Main Contractors which are contractor, consultant, and supplier, including professional and instructor/tutor, assigned by the foreign grantor to conduct the grant project or the party binding the contract with the foreign grantor.

The following are several transactions attaining the VAT Exemption facility:

  1. Import of Taxable Goods;
  2. Utilization of Taxable Services from outside the Customs area;
  3. Utilization of Intangible Taxable Goods from outside the Customs area;
  4. Purchase of Taxable Goods;
  5. Acquisition of Taxable Services;
  6. Transfer of Taxable Goods; and/or
  7. Transfer of Taxable Services,

conducted by the Main Contractors.

How if the VAT collection has been collected? Referring to this provision, when  VAT has been collected and remitted to the State Treasury the contractors may apply for the refund. And,  upon the VAT collected it should firstly be remitted to the State Treasury and be refunded.

BUMN as VAT & STLG Collector Again

BUMN as VAT & STLG Collector Again

After almost 10 (ten) years no longer acting as VAT Collector, a State-Owned Corporation (BUMN) is re-assigned as Value Added Tax (VAT) and Sales Tax on Luxury Goods (STLG) Collector. This comes to effect since 1 July 2012, as based on the Minister of Finance (MoF) Regulation Number: 85/PMK.03/2012 as lastly amended with the MoF’s Regulation Number: 136/PMK.03/2012. Previously, referring to the MoF Regulation Number: 547/KMK.04/2000 dated 1 January 2001, BUMN was once assigned as a VAT Collector and  the VAT Collector status was revoked effectively on 1 January 2004 through the prevalence of the MoF’s Regulation Number: 563/KMK.03/2003.

As BUMN performs  this VAT Collector function, all VAT-registered Persons (PKP) transferring the Taxable Goods and/or Services in the Customs Area (re: domestic) to BUMN are now exempted again from the obligation to collect VAT and STLG (Sales Tax on Luxury Goods). Currently, for normal transactions –referring to those not involving VAT Collectors as the buyer or recipient-, the VAT collection on the transfer of Taxable Goods and/or Service in the Customs Area is performed by the Taxable Goods and/or Service seller or provider as PKP. By contrast, for transactions involving VAT Collectors, the obligation  is solely conducted by the VAT Collectors even though they are  the buyers or the recipients,

Nevertheless, a BUMN may waive its status as VAT Collector and it is  the seller or the provider of the Taxable Goods and/or Service (partner PKP) which should conduct its obligation to collect VAT when the following conditions occur:

  1. The payment with maximum total of IDR 10 million, including VAT and SLTG payable, which is not settled separately;
  2. The payment on the transfer of Taxable Goods and/or Service under the facility of VAT Not Collected or VAT Exemption;
  3. The payment on the transfer of oil and non-oil fuel by PT Pertamina (Persero);
  4. The payment  on the telephone account;
  5. The payment on air transportation service provided by an aviation company; and/or
  6. Other payment for the transfer of goods and/or service not subject to VAT and/or STLG collection.

Obligations for PKP dealing with BUMN

Even though BUMN performs its function as the VAT Collector, the PKP as the Taxable Goods seller and/or the party transferring Taxable Service (PKP Rekanan) shall still do the following :

  1. Tax Invoice issuance;
  2. Tax Payment Slip (SSP) making; and
  3. Tax reporting.

Tax Invoice Issuance

As stipulated in the same MoF Regulations mentioned above, the time of Tax Invoice issuance for PKP Rekanan is similar to the time of Tax Invoice issuance in common, that is based on which is earlier occurring between:

  1. The time of Taxable Goods and/or Service transfer;
  2. The time of the payment reception in case the reception occurs prior to the Taxable Goods and/or Service transfer; or
  3. The time of installment payment in case of partial transfer of the working stage.

Considering that PKP Rekanan is the party who acknowledges exactly the time of the Taxable Goods and/or Service transfer, it is logical if the Tax Invoice issuance shall still be done by  PKP Rekanan. The issuance is  follows the general tax provisions, including the  number of copies issued by the PKP Rekanan.

Again, referring to the appendix of the same MoF regulation (read:  the MoF’s Regulation Number: 85/PMK.03/2012 as lastly amended with the MoF’s Regulation Number” 136/PMK.03/2012), the first copy is for BUMN and the second one is for the PKP Rekanan.

 

Tax Payment Slip Making

Tax Invoice and Tax Payment Slip are the evidence of VAT collection and remittance. Therefore, the preparation and the issuance are also done by the PKP Rekanan. Tax Payment Slip as the tax remittance tool shall be made in 5 (five) copies and addressed as follows:

  1. The 1st (first) page for the PKP Rekanan;
  1. The 2nd (second) page for the State Treasury Office (KPPN) through a designated Bank or Postal Office;
  2. The 3rd (third) page to be enclosed with the Monthly VAT Return of the PKP Rekanan; and
  3. The 4th (fourth) page for the designated Bank or Postal Office.

Tax Reporting

Even though the VAT Collection is by BUMN as the VAT Collector, the PKP Rekanan still shall report the tax payables on the Taxable Goods and/or Service transfers to BUMN using VAT Return Form 1111, as similar to other regular transaction. However, what needs to be aware of  is the reporting code which is different from that of other transfers to PKP in general. The transfer code to BUMN is 03, whereas the transfer code to regular PKP is 01.

The Obligations of BUMN as the VAT Collector

Considering that BUMN is the party assigned to collect VAT, the VAT remittance is of its responsibility. The time of VAT Collection is the same as  that of Tax Invoice issuance by the PKP Rekanan, as explained above. After remitting the VAT, BUMN is mandatory to report the VAT collection.

Tax Remittance

VAT or STLG on the Taxable Goods and/or Service purchase from the Partner PKP shall be remitted at the latest on 15 of the following month after the period ends. By contrast, PKP in general has longer remittance period on the tax collected, which is at latest before the VAT Return is reported. Moreover, the tax remittance under the prevalence of the MoF Regulation Number: 547/KMK.04/2000 and the DGT’s Decree Number: KEP-382/PJ/2002 was also different. It was within 15 (fifteen) days after the month of the invoice payment.

Tax Reporting

The due date of the VAT reporting is not different from other PKP in general. Like other PKP, BUMN shall report the collected VAT at the latest by the end of the following month after the end of the tax period. The different is on the type of Tax Return used, namely VAT Return  Form 1107-PUT. In addition, this VAT Return should be enclosed with a nominative list of Tax Invoices and Tax Payment Slips with the format based on the Appendix of MoF’s Regulation Number: 136/PMK.03/2012.

Another obligation of BUMN relates to the Tax Invoice issuance by PKP Rekanan.  As the VAT Collector, BUMN shall sign and affix the tax invoice issued with the stamp of “Disetor Tanggal…” (Remitted dated…).

Closing

Now, with the re-assignment of BUMN as VAT Collector, there are 5 (five) types of VAT Collector. The rest 4 (four) types are: The State Treasury; The State Treasury (KPKN); Working Contract Contractor on Natural Oil and Gas Company; and Contractor or Authorized Person/License Holder of the Geothermal Resource Mining.

For each type of VAT Collectors, the time of the VAT remittance and reporting is not the same. It is further stipulated by technical regulations of the current VAT Law.

With the variety of tax procedures for the 5 (five) types of VAT Collector, both PKP Rekanan and VAT Collectors should carefully follow which procedure is proper. In addition, especially for PKP Rekanan, VAT overpayment potentialy occurs when their majority sales are to VAT Collectors.

Speaking of the potential risk of VAT overpayment by PKP Rekanan, the tax regulation has anticipated the condition. Article 9 paragraph (4) letter b of the Income Tax Law (Law No. 8 Year 1983 as lastly amended with Law No. 42 Year 2009) stipulates that VAT overpayment can be refunded every period. This is unlike other regular PKP which should wait until the end of the year to apply for the refund. The requirement is the signature and the stamp of  “Disetor Tanggal…” from BUMN, as explained above.

As to conclude, for PKP making transactions with VAT Collectors, the above matters explained in this article are some of the things to be concerned. From accounting perspective, there are other measures should be taken for the transactions involving BUMN as VAT Collector, among others, the internal accounting system and mechanism which record journal entries related to the transactions. The main purpose of all is of course to simplify the tax administration which complies with the tax regulations.

VAT Invoice-Question

VAT Invoice-Question

Question:

Dear Sir,

On internet I noticed your blog. One question I have been looking for. In case company forgets to raise PPN invoice on transaction in month which is should be raised, can company still raise faktur pajak two or three months later?

Rgds,

Rein

Answer:

Dear Mr. Meijer,

Regarding to your question by email on Mon, 30 Jul 2012, below is the explanation:

The Company may still issue the Tax Invoice even though it has been 2 – 3 month late. However, if the Tax Office notices the late Tax Invoice issuance, the VAT Registered Person will be imposed 2% sanction from the Tax Imposition Basis referring to Article 14 paragraph (1) letter d of KUP Law (Law No. 6 Year 1983 as lastly amended with Law No. 28 Year 2007).

Kriteria Dan/Atau Rincian Jasa Yang Disediakan Oleh Pemerintah Dalam Rangka Menjalankan Pemerintahan Secara Umum yg Tidak Dikenai PPN

Kriteria Dan/Atau Rincian Jasa Yang Disediakan Oleh Pemerintah Dalam Rangka Menjalankan Pemerintahan Secara Umum yg Tidak Dikenai PPN

Jasa tersebut adalah jasa yang disediakan oleh Pemerintah dalam rangka menjalankan pemerintahan secara umum merupakan jasa sehubungan dengan kegiatan pelayanan yang hanya dapat dilakukan oleh Pemerintah sesuai kewenangannya berdasarkan peraturan perundang-undangan dan jasa tersebut tidak dapat disediakan oleh bentuk usaha lain. Termasuk dalam pengertian jasa yang disediakan oleh Pemerintah dalam menjalankan pemerintahan secara umum adalah

  • pemberian Izin Mendirikan Bangunan,
  • pemberian Izin Usaha Perdagangan,
  • pemberian Nomor Pokok Wajib Pajak,
  • pembuatan Kartu Tanda Penduduk,
  • pemberian Hak Paten,
  • pemberian Merek,
  • pemberian Hak Cipta,
  • pembuatan akte kelahiran,
  • pembuatan akte nikah,dan
  • pemberian Visa.

Dalam hal Pemerintah melakukan penyerahan jasa selain jasa Dimaksud di atas, maka atas penyerahan jasa tersebut dikenai PPN sesuai peraturan perundang-undangan.

Peraturan ini mulai berlaku tgl 7 Juni 2012

Hanhan Haeruman

 

Penyerahan Jasa Pengiriman Surat Dengan Prangko Yang Tidak Dikenai PPN

Penyerahan Jasa Pengiriman Surat Dengan Prangko Yang Tidak Dikenai PPN

PMK 93 Tahun 2012 ttg penyerahan jasa pengiriman surat dengan prangko yg tidak dikenai PPN, PMK ini mencabut PMK 168/KMK.03/2002 dan mulai berlaku mulai tgl 23 Juni 2012.

Surat tsb adalah bagian dari komunikasi tertulis dengan atau tanpa sampul yang ditujukan kepada individu atau badan dengan alamat tertentu, yang dalam proses penyampaiannya dilakukan seluruhnya secara fisik, termasuk:

  1. kartu pos yaitu bentuk komunikasi tertulis di atas kartu bergambar dan/atau tidak bergambar;
  2. warkat pos yaitu bentuk komunikasi tertulis yang ditulis pada selembar kertas yang sekaligus berfungsi sebagai sampul;
  3. sekogram yaitu tulisan, cetakan, atau rekaman untuk keperluan tunanetra;
  4. bungkusan kecil yaitu surat pos yang dimaksudkan untuk pengiriman barang sampai dengan 2 (dua) kilogram;
  5. dokumen yaitu data, catatan, dan/atau keterangan baik tertulis di atas kertas atau sarana lain maupun terekam dalam bentuk corak apapun yang dapat dilihat, dibaca, atau didengar dan mempunyai nilai komersial atau berharga.

 Hanhan Haeruman

  • MUC CONSULTING GROUP

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