DECISION OF THE DIRECTOR GENERAL OF TAX NUMBER KEP - 522/PJ./2002

TECHNICAL IMPLEMENTATION PROCEDURES overbooking THE MISTAKES OF INCOME TAX PAYMENTS
CURRENCY IN THE UNITED STATES DOLLARS
DIRECTOR GENERAL OF TAXATION,

Considering:

1. that in order to provide service to taxpayers who are allowed to keep books in foreign languages and foreign currency are making a payment of Income Tax in U.S. Dollars it is necessary to set about the administration transferred the oversight of tax payments;
2. that based on the considerations referred to in letter a, it is necessary to set decision of the Director General of Taxation on the Implementation of Technical Transfer Procedures For Payment of Tax Errors Currency U.S. Dollar;

Given:

1. Law No. 6 / 1983 on General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Law No. 16 of 2000 (State Indonesia Year 2000 Number 126, Supplementary State Gazette of the Republic of Indonesia Number 3984);
2. Law No. 7 of 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Law No. 17 of 2000 (State Gazette of the Republic of Indonesia Year 2000 Number 127, Gazette of the Republic of Indonesia Number 3985);
3. Decree of the Minister of Finance of the Republic of Indonesia Number 533/KMK.04/2000 on Implementation of Bookkeeping in a Foreign Language and Currency addition amount and submission of the Annual;
4. Decision of the Joint Director General of Taxation and the Director-General of Budget Number KEP-306/PJ/1999 and KEP-60/A/1999 Concerning Income Tax Payment Currency U.S. Dollar;
5. Decision of the Director General of Taxation Number KEP-11/PJ/1994 on Guidelines for the Administration of Parent Restitution Revenue and Taxation;

DECIDED:

Setting:

DECISION OF THE DIRECTOR GENERAL OF TAXES ON THE IMPLEMENTATION OF TECHNICAL PROCEDURES overbooking THE MISTAKES OF INCOME TAX PAYMENTS IN DOLLARS UNITED STATES CURRENCY.

Article 1
(1)

Taxpayers are allowed to keep books in foreign languages and foreign currency are making a payment of Income Tax in U.S. Dollars may apply for a transfer of income tax payment errors Denominated in U.S. Dollars.
(2)

Transfer is done manually which were recorded outside the Tax Information System and can only be done between the payment of Income Tax Article 25, Article 29 of Income Tax and Final Income Tax paid by the taxpayer Currency U.S. Dollars.

Article 2
(1)

Transfer Income Tax payment by mistake Currency U.S. Dollar conducted by the Head of the Tax Office is authorized to administer the Tax Payment (SSP) without requiring the approval of the Head Office of the Directorate General of Taxation superiors.
(2)

Transfer done upon request from the taxpayer to the Head of the Tax Office where such payment is administered, along with a SSP-1 and the sheet to transfer the original proof of payment of Income Tax Currency U.S. Dollars.
(3)

Transfer can be carried out if the petition to be transferred by the SSP has not been taken into account by the tax payable in (SPT), Letter of Tax Collection (STP), Letter of Tax Underpayment (underpayment), Letter of Additional Tax Underpayment Assessment (assessments), Decree Returns Preliminary Excess Tax (SKPPKP).

Article 3
(1)

As evidence has been transferred, the Head of the Tax Office issued a Proof of Transfer by using the form KP.PDIP 5.3.
(2)

CNS-1 sheet, proof of payment and proof of the original transfer Transfer which have been transferred should be given the stamp have been transferred and signed by the Head of the Tax Office to show that the above tax payment stated in the proof of the transfer and the SSP has been transferred to another section.
(3)

On the evidence included the date of the promulgation Transfer Transfer Evidence that serves as the date of receipt of SSP by the office of the payee.

Article 4

Director General of Taxes Decree shall come into force on the date of enactment.

For every person to know, instructed the Director General of Taxation announced by publishing it in the State Gazette of the Republic of Indonesia.
Listen
Read phonetically

Posted in: tax