How do procedure of tax payment by using foreign currency?

KMK No. 533/KMK.04/2000
KEP - 306/PJ./1999 KEP - 60/A/1999
1. Payment of tax by foreign currency may only be made by taxpayer who received the operating license the books in foreign languages and foreign currency.
2. Foreign language allowed is English, while the foreign currency is allowed is U.S. dollars.
3. Type of Tax can be paid using the U.S. dollar is the income tax and income tax paid by the Final itself.
4. Income tax payments in U.S. Dollars, is done by transferring a number of income tax due from the Bank of Overseas Taxpayers or Foreign Exchange Bank to the State Treasury Account in Bank Indonesia Regulation Number: 600.500411.
5. Transefer evidence is then combined with CNS sheets WP-1 for the archive, while a copy of the transfer sheet together with the CNS-3 to be reported to the Tax Office in accordance with reporting.





What types of taxes can be paid using foreign currency?
KMK No. 533/KMK.04/2000
Kepber DGT - Dja No. KEP - 306/PJ./1999 and KEP - 60/A/1999
Final Corporate Tax and Income Tax paid by themselves.


What conditions allowed taxpayers to deposit taxes by using foreign currency?
Article 2 of KMK No. 533/KMK.04/2000
Kepber DGT - Dja No. KEP - 306/PJ./1999 and KEP - 60/A/1999
1. Licensed operation of their accounts in foreign languages and foreign currency from the minister.
2. Bookkeeping using English, and U.S. dollar currency.

Currency Rupiah
How do I deposit the tax?
Kepdirjen No. KEP - 169/PJ./2001
Kepdirjen No. KEP - 101/PJ./2003
Kepdirjen No. KEP - 194/PJ./2003
Payment / deposit made through the payment of tax by using Tax Payment (SSP) as proof of payment.


Can the Taxpayer maintained by using language and foreign currency to pay the tax payable in the currency of rupiah?
Article 5 paragraph (2) and (3) KMK No. 533/KMK.04/2000
May, by way of deposit through the payment by using the CNS a number of tax payable in foreign currencies are converted into dollars using currency exchange rates Finance Minister at the time of payment.

How do I deposit the tax?
Kepdirjen No KEP - 169/PJ./2001
Kepdirjen No KEP - 101/PJ./2003
Kepdirjen No KEP - 194/PJ./2003
Payment / deposit made through the payment of tax by using Tax Payment (SSP) as proof of payment.

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