Tax Debt and billing

Director General of Taxes may make tax collection actions, if the amount of tax payable by virtue of Tax Collection (STP), Letter of Tax Underpayment (underpayment), and Letter of Additional Tax Underpayment Assessment (assessments), and the Decree of Correction, Decision on Objection , Decision of Appeals, and Judicial Review verdict that caused the amount of accrued tax increases, which no tax is paid by the Insurer within the periods specified in the taxation legislation.

Taxation legislation provides that STP, tax assessments, and assessments and the Decree of Correction, Decision on Objection, Judgement Appeal and Judicial Review Verdict, which increased the tax to be paid to grow, must be repaid within a period of 1 (one) month date issued, except for small businesses and WP WP on certain areas in accordance with the provisions of tax legislation, the term of repayment can be extended to more than 2 (two) months.

Collection Letter Land and Building Tax (STPPBB), an assessment of Customs Acquisition of Land and Building Underpayment (SKBKB), an assessment of Customs Acquisition of Land and Buildings Less Pay Supplement (SKBKBT), as well as Customs collection letter for land acquisition and Building (STB), and the Decree of Correction, Decision on Objection, Judgement Appeal and Judicial Review Verdict, which causes the number of Customs Acquisition of Land and Building to be paid to grow, must be repaid within a period of 1 (one) month from the date received by WP.

In the case of WP objections to tax assessments or assessments, the tax payment period for the amount of unpaid taxes at the time of filing an objection for tax that is not approved in the final discussion of examination results, tertangguh up to 1 (one) month from the date of issuance of such decision.

In the case of WP appeal the decision letter objection in connection with tax assessments or assessments, tertangguh tax repayment periods up to 1 (one) month from the date of issuance of Appeal Decision.

Tax Billing Action
If the tax debt until the maturity date the payment is still outstanding, tax collection will be taken as follows:
a. Letter of Reprimand

1. In the case of WP does not accept partial or total amount of taxes accrued in the final discussion of examination results and WP did not appeal the tax assessment or assessments, the taxpayer submitted Letter of reprimand after the 7 (seven) days from the due date for filing an objection,

2. In the case of WP does not approve some or all of the amount of taxes accrued in the final discussion of examination results, and the taxpayer filed an appeal against the decision letters in connection with tax assessments or assessments, the taxpayer delivered warning letter after 7 (seven) days from the due date of filing appeal;

3. In the case of WP does not approve some or all of the amount of tax is still paid in the final discussion of examination results, and filed an appeal against the decision letters in connection with tax assessments or assessments, the taxpayer delivered warning letter after 7 (seven) days from the due date of tax payment still be paid under the Decision of Appeals;

4. In the case of WP approve the entire amount of taxes accrued in the final discussion of the results of the examination, the taxpayer submitted Letter of Reprimand after 7 (seven) days from the due date of repayment;

5. In the case of WP withdraw appeal against the tax assessment or assessments after the due date but before the date of payment is received the Notice to Appear by WP, the WP letter of reprimand delivered after 7 (seven) days from the date of revocation of such appeal; and

6. In order Billing Tax on Land and Building debt and / or Customs Acquisition of Land and Buildings which are listed in STPPBB, SKBKB, SKBKBT, STB or Decree of Correction, Decision on Objection, or Decision of Appeal, which increased the tax to be paid increased , submitted letter of reprimand to the WP after 7 (seven) days after the date of redemption.

Submission of Letter of Reprimand may be done in person, by post or through courier or courier service with proof of mailing.
b. Forced Letter

Tax debt after the 21 (twenty one) days from the date of Letter of Reprimand is not outstanding, the published letter that notified by the bailiff Forced Taxation burdened with costs of collection of taxes by Letter Forced Rp 50,000, 00 (fifty thousand rupiah). Tax debts must be repaid within a period of 2 x 24 hours after the letter Forced Taxation notified by the bailiff.
c. Sita Letter

Tax debt within 2 x 24 hours after the letter Forced Taxation notified by the bailiff was not outstanding, the bailiff can tax foreclosure action, with the burdened cost of Conduct Warrant Seizure of Rp 100.000,00 (one hundred thousand rupiah).
d. Auction

In the short term at least 14 (fourteen) days after the foreclosure action, tax debt has not been paid will be continued with the announcement of the auction through the mass media. Announcement of auction to move goods made 1 (one) time and to move goods not made 2 (two) times. Sales by auction through the State Auction Office for goods was seized, held for a minimum of 14 (fourteen) days after the auction announcement.

In terms of costs of collection of forced and unpaid fees of foreclosure will be charged together with the cost of advertising for auction announcements in newspapers and auction fees at the time of auction.

Notes
Goods with a value of at most Rp.20.000.000, - do not be announced through the mass media.
Taxpayer Rights / Insurer Tax

Tax Payer / Insurer is entitled Tax:
a. Asking tax bailiff bailiff shows Tax Identification Card;
b. Receive a copy of letter and copy of the Minutes Forced Foreclosure;
c. Determining the order of goods to be auctioned;
d. Before the auction, the Tax Payer / Insurer Tax given last chance to pay off tax debts including foreclosure fees, advertising and auction cancellation fee and report to the Chief KPP settlement concerned;
e. Auction is not conducted if the Tax Insurers pay the tax debt and the cost of tax collection prior to the auction.
Taxpayer Liability / Tax Insurers

a. Assist Tax bailiff in performing their duties:
- Allow the tax bailiff entered the room, place of business / residence WP / Insurer Tax;
- Give oral or written statement is needed.
b. The confiscated goods are prohibited transferable, dihipotikkan or leased.
Billing expired

The right to collect taxes, including interest, penalties, increase, and costs of collection of taxes, expired after a period exceeding 5 (five) years from the issuance of tax collection, assessment letter, Additional assessment letter, and the Decree of Correction, Decree Objection, Decision, and Decision restatements.

The tax billing tertangguh expired if:

1. Forced issuance of Letters;
2. the recognition of tax debt from the taxpayer, either directly or indirectly;
3. Letter issued tax assessment and tax assessments for underpayment Additional Taxpayer after a period of 5 (five) years is convicted of a crime in the area of taxation or other offenses that could result in losses in state revenue based on court decisions that have permanent legal force.;
4. Conducted criminal investigations in the field of taxation.

Posted in: tax