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Article 25 PPh reporting with NTPN

  1. NTPN (State Revenue Transaction Number) is the number listed on the proof of state revenue issued through the State Revenue Module (MPN)
  2. Taxpayers who make PPh Article 25 payments at the place of payment as referred to in Article 2 and their SSP have been validated with NTPN, then the Article 25 Income Tax Period is deemed to have been submitted to the Tax Service Office according to the validation date stated in the SSP.
  3. Taxpayers with a zero PPh Article 25 instalment or Article 25 PPh instalments in a currency other than rupiah or those who make payments not online and are not validated by NTPN, must still submit a Periodic Income Tax Return Article 25 in accordance with the applicable provisions.

Income Tax Article 25 on Certain Entrepreneurs (OPPT)

  1. Individual Taxpayers of Certain Rulers are Individual Taxpayers who carry out business activities as Retailer Traders who have one or more business premises.
  2. Retailer Traders are Individuals who:
    • sale of goods, both wholesale and retail; and/or
    • delivery of services, through a place of business.
  3. Individual Taxpayers of Certain Entrepreneurs are required to register themselves to obtain a Taxpayer Identification Number for each place of business at the Tax Office whose working area includes the place of business and at the Tax Service Office whose working area includes the residence of the Taxpayer.
  4. The amount of Income Tax instalments Article 25 for Individual Taxpayers of Certain Entrepreneurs is set at 0.75% of the total monthly gross turnover of each place of business.
  5. Payment of Income Tax Article 25 instalments is made through a Perception Bank or Perception Foreign Exchange Bank or Perception Post Office by using a Tax Payment Letter that includes a Taxpayer Identification Number.
  6. Payment of Income Tax Article 25 instalments is a tax credit on Income Tax payable for the relevant Tax Year.
  7. Individual Taxpayers of Certain Entrepreneurs who pay instalments of Income Tax Article 25 and their Tax Payment Certificates have been validated with a State Revenue Transaction Number, are deemed to have submitted Periodic Income Tax Returns Article 25 to the Tax Service Office according to the validation date stated in the Payment Notes. Tax.
  8. Individual Taxpayers of Certain Entrepreneurs with the amount of Income Tax Article 25 instalments of zero or those who make payments but are not validated with a State Revenue Transaction Number, must still submit Periodic Income Tax Return Article 25 in accordance with the applicable provisions.
  9. In the event that a Certain Entrepreneur Individual Taxpayer does not conduct business as a Retailer at his residence, the Individual Entrepreneur Taxpayer is not required to submit Periodic Income Tax Return Article 25 at the Tax Service Office whose working area includes his residence.

Income Tax Article 25 for State-Owned Enterprises (BUMN) and Region-Owned Enterprises (BUMD)

  1. The amount of Income Tax instalments of Article 25 for taxpayers of state-owned enterprises and region-owned enterprises in whatever name and form, except bank taxpayers and leasing with option rights, is the amount of Income Tax which is calculated based on the application of the general rate of profit. Fiscal loss according to the Work Plan and Income Budget (RKAP) for the tax year concerned which has been ratified by the General Meeting of Sahara Holders (GMS) is reduced by the deduction and collection of Income Tax Article 22 and Article 23 and Income Tax Article 24 which is paid or payable abroad in the year past tax, divided by 12.
  2. In the event that the Work Plan and Income Budget (RKAP) have not been ratified, the instalments for Income Tax Article 25 for the months preceding the month of legalization are the same as the instalments for Income Tax Article 25 for the last month of the previous tax year.

Income Tax Article 25 for Companies Listed in the Exchange

The amount of Income Tax instalments of Article 25 for taxpayers on the stock exchange and other taxpayers who are required to make periodic financial reports, is the amount of Income Tax which is calculated based on the application of the general rate on taxable profit and loss according to the latest annualized periodic financial statements fewer deductions and withholding Income Tax Article 22 and Article 23 and Article 24 paid or payable abroad for the previous tax year, divided by 12.

If you are still confused about income tax, Integra Consulting is ready to help arrange Income Tax (PPh) for business actors who do not meet the criteria and or do not meet the above requirements. Integra Consulting is a company that partners with a Registered Tax Consultant (KIP-1510 / IP.C / PJ / 2015) so that it can help manage personal income tax and corporate taxpayers.

Teks IDPicsArt 01 19 05.34.58

 

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