KUIS KUP English Club KLIP DJP

Every Taxpayer who has fulfilled the ..... and ..... requirements in accordance with the provisions in the tax laws and regulations shall be obliged to register him-/herself with the office of the Directorate General of Taxes whose working area covers the residence or domicile of the Taxpayer and to him/her a ..... is issued

• subjective, objective, TIN

• subjective, objective, SIM

• personal and objective, TIN

• personal and objective, SIM

Every Taxpayer as an Entrepreneur who is subject to taxes based on the Value Added Tax Law of 1984 and the amendments thereto, shall be obliged to report his/her business to the office of the Directorate General of Taxes whose working area covers the residence or domicile of the Entrepreneur, and the place where business activity is carried out to be confirmed to be .....

• Taxable Businessman

• Taxable Corporate

• Taxable Entrepreneur

• Taxable Individual

The Director General of Taxes issues a Taxpayer Identification Number and/or confirms a Taxable Entrepreneur on in ..... if the Taxpayer or Taxable Entrepreneur does not perform their obligations

• cash basis

• officio basis

• accrual basis

• voluntary basis

Every Taxpayer shall be obliged to fill out the Tax Return correctly, completely, and clearly, in the ..... language by using ..... letters, ..... numerals, ..... currency unit, and sign and submit it to the office of the Directorate General of Taxes where the Taxpayer is registered or confirmed or another place as stipulated by the Director General of Taxes

• Indonesian, Latin, Arabic, US Dollar

• English , Latin, Arabic, Rupiah

• English, Latin, Arabic, US Dollar

• Indonesian, Latin, Arabic, Rupiah

If the Tax Return is not submitted within the period as referred to in Article 3 paragraph (3) or the extended deadline of the Tax Return submission as referred to in Article 3 paragraph (4), an administrative sanction shall be imposed in the form of fines of Rp. 500.000,00 (five hundred thousand rupiah) for .....

• Periodic Tax Return of Value Added Tax

• Annual Tax Return of Value Added Tax

• Annual Income Tax Returns

• Periodic Income Tax Returns

If the Tax Return is not submitted within the period as referred to in Article 3 paragraph (3) or the extended deadline of the Tax Return submission as referred to in Article 3 paragraph (4), an administrative sanction shall be imposed in the form of fines of Rp. 1.000.000,00 (one million rupiah) for .....

• Periodic Tax Return of Value Added Tax

• Annual Income Tax Returns of corporate Taxpayer

• Annual Income Tax Returns of individual Taxpayer

• Periodic Income Tax Returns

The Finance Minister determines the due date for payment and deposit of tax payable for a time or a Tax Period for each type of tax, not later than ..... days as of the time the tax becomes due or the Tax Period expiry

• 10

• 15

• 20

• 30

The procedures for payment, deposit of taxes, and the reporting thereof and the procedures for installment and postponement of the tax payment shall be regulated by or based on a ...

• Regulation of Director General of Taxes

• Regulation of the President

• Regulation of the Investment Minister

• Regulation of the Finance Minister

According to Article 13 section (1), LAW OF GENERAL PROVISIONS AND PROCEDURES OF TAXATION, The Director General of Taxes may issue a ....... within ..... as of the time the tax become payable or the expiry of Tax Period, Portion of Fiscal Year, or Fiscal Year after the audit has been carried out

• Tax Underpayment Assessment Letter, 5 (five) years

• Tax Underpayment Assessment Letter, 10 (ten) years

• Tax Return, 5 (five) years

• Tax Return, 10 (ten) years

According to Article 14 section (1), LAW OF GENERAL PROVISIONS AND PROCEDURES OF TAXATION, The Director General of Taxes may issue a .....

• Tax Formulir

• Tax Return

• Tax Underpayment Assessment Letter

• Tax Collection Letter