Know the Rules in Tax Reporting

The third stage in the cycle Taxpayer Rights and Obligations (WP) is the Tax Reporting. As set forth in Act General Provisions and Tax Procedures (CTP), WP using the Notice (SPT) as a means to report and account for calculating the amount of tax payable.
Additionally, SPT serves as a means to report the payment or repayment of tax payers whether performed individually or through the mechanism of withholding / collection is done by the cutter / collector, reported assets and liabilities, and the tax payment of the cutter or collector that comes from cutting and collection taxes that have been done. So that SPT has an important meaning for both the taxpayer and the tax authorities.
Tax reporting can be delivered to the Tax Office (KPP) or Office Services, Counseling and Consultation Tax (KP2KP) where WP are listed. SPT can be divided into (1) SPT Period and (2) SPT. The definition of SPT SPT Masa is used for reporting on tax payments during certain (monthly). There are 9 (nine) SPT Masa, including SPT period to report monthly payments: (1) Income Tax (PPh) Article 21 (2) of Income Tax Article 22, (3) Income Tax Article 23, (4) Income Tax Article 25, ( 5) Tax Article 26, (6) Income Tax Article 4 (2), (7) Tax Article 15, (8) Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM) and (9) Withholding VAT.
As for what is meant by SPT SPT is used for annual reporting. There are two types of SPT, namely (1) Annual Income Tax Agency WP, and (2) SPT Personal WP (OP).
At this time period for submission of tax returns and Annual Income Tax VAT payers special OP form 1770S and 1770SS have to do it online through the e-Filing. Submission of tax returns can also be done electronically via e-SPT application that can be downloaded on the website of the Directorate General of Taxation (DGT) www.pajak.go.id.
There is a deadline date of payment / remittance of tax and reporting deadlines and SPT SPT Masa. First, for income tax article 4, paragraph (2), article 15, article 21/26 and PPh Article 23/26, the time limit of payment / tax payment is the 10th of the next month, while the tax return deadline reporting period is the date of his the next 20 months.
Second, to Income Tax Article 25 (tax installments) for OP and WP Agency, the payment deadline / tax payment is the 15th of the following month, while SPT reporting deadline is the 20th of his time next month. Third, to Income Tax Article 25 (tax installments) for WP Specific Criteria (allowed to report some of the tax period in SPT reporting period), the time limit of payment / deposit payable at the end of the last tax period, while for the time period of his tax return reporting is the 20th of the following month.
Fourth, to Article 22 of Income Tax, VAT and VAT duty by the Customs, the time limit of payment / deposit of tax is 1 (one) day after the product, while the deadline for reporting its tax return period is the last working day of the following week (reported in weekly).
Fifth, to the Government Treasury Income Tax Article 22 the time limit of payment / deposit of tax is the same day when the goods, while SPT The reporting deadline is the 14th of the following month.
Sixth, to Income Tax Article 22 Pertamina, the time limit of payment / deposit of tax is paid before the delivery order.
Seventh, Article 22 of the Income Tax Withholding for Specified the payment deadline / tax payment is on the 10th of the following month, while SPT The reporting deadline is the 20th of the following month.
Eighth, to VAT and VAT for Taxable BM (PKP), the time limit of payment / deposit payable at the end of the month following the end of the tax period and the prior period tax returns submitted VAT, while the deadline for reporting its tax return period is at the end month following the end of the tax period.
Ninth, to VAT and VAT BM for the Treasurer, the time limit of payment / remittance of the tax is on the 7th of the following month, while the deadline for reporting its tax return period was on the 14th of the following month.
Tenth, to VAT and VAT BM for Withholding Non Treasurer, the time limit of payment / remittance of the tax is on the 15th of next month, while the deadline for reporting its tax return period was on the 20th of the following month.
Eleventh, to Income Tax Article 4 paragraph (2), article 15, article 21, article 23, VAT and luxury sales for WP Certain criteria, then the limit of payment / remittance of taxes is appropriate time limit per tax return period, while for the time his tax return reporting period was on 20 after the end of last tax period.
Twelfth, to PPh WP OP, the payment deadline / tax payment is before the Annual Income Tax WP OP delivered, while the deadline for reporting its annual tax return is at the end of the third month after the end of the year or part of the tax year.
Thirteenth, to WP Annual Income Tax Agency, the time limit of payment / deposit is tax payers before the Annual Income Tax Agency delivered, while the deadline for reporting its annual tax return is at the end of the fourth month after the end of the year or part of the tax year.
Finally, fourteenth, to the United Nations, the time limit of payment / deposit taxes are included in income tax Payable (Marking) UN.
Delay in reporting to SPT Masa VAT penalty of Rp500.000, 00 (five hundred thousand dollars), while others delay reporting period SPT imposed a fine of 100,000, 00 (one hundred thousand dollars). Furthermore, to delay reporting of Annual Income Tax payers OP especially from Fiscal Year 2008 imposed a fine of 100,000, 00 (one hundred thousand dollars), and late reporting of Annual Income Tax payers Agency imposed a fine of 1,000,000, 00 (one million dollars).
Knowing the limits of your expected tax payments and reporting WP more obedient in the payment of tax to the bank and report appropriate deadline. Proud to Pay Taxes!


Source: http://news.detik.com/read/2012/11/05/010004/2081117/727/