TAX POLICIES

DGT on Retailer Taxable Persons and Combined Tax Invoices

Redaksi DDTCNews
Jumat, 11 Agustus 2023 | 21.10 WIB
DGT on Retailer Taxable Persons and Combined Tax Invoices

JAKARTA, DDTCNews – Taxable Persons for VAT Purposes (PKP) that in their course of business sell taxable goods (BKP) to buyers with end consumer characteristics constitute retailer Taxable Persons for VAT Purposes.

The taxable goods are sold within the customs area, including through electronic commerce (PMSE). Sales or supplies of Taxable Goods by the Taxable Persons for VAT purposes are subject to VAT payable and collection.

“Constituting retailer Taxable Persons for VAT Purposes that may issue combined tax invoices pursuant to the provisions under Article 26 of PER-03/PJ/2022,” writes the Directorate General of Taxes (DGT) contact, Kring Pajak, when responding to citizens’ inquiries on Twitter, quoted on Friday (9/6/2023).

Pursuant to Article 25 paragraph (2) of PER-03/PJ/2022, there are 2 characteristics of end consumers. First, the buyer directly consumes the purchased goods. Second, the buyer does not use or utilise the purchased goods for business.

Pursuant to Article 26 of PER-03/PJ/2022, retailer Taxable Persons for VAT Purposes may prepare tax invoices without including the information on the identity of the buyer or the name and signature of the party entitled to sign the tax invoices.

The tax invoices, however, must be prepared by including information which at least contains 4 matters. First, the name, address and Taxpayer Identification Number of the supplier of Taxable Goods. This information conforms to that listed in the VAT registration of the Taxable Persons for VAT Purposes supplying the Taxable Goods.

Second, the types of goods or services, amount of selling price and discount. Third, collected VAT or VAT and Sales Tax on Luxury Goods. The said taxes may be included in the selling price or listed separately from the selling price. The listed VAT constitutes non-creditable Input VAT.

Fourth, the code, serial number and date of the preparation of the tax invoices. The code and the serial number of the tax invoices may be determined independently as per the common business practice of the retailer Taxable Persons for VAT Purposes. The tax invoices are at least prepared for the buyer and the archive of retailer Taxable Persons for VAT Purposes.

Pursuant to the provisions under Article 26 paragraph (8) of PER-03/PJ/2022, the archive of retailer Taxable Persons for VAT Purposes may be in the form of records of Tax Invoices in the form of electronic media as a means of data storage.

“The tax invoices may be in the form of cash receipts, sales invoices, cash register, tickets, receipts, or proof of supplies or other similar payments,” adds Kring Pajak.

The collection of VAT must be filed in the Periodic VAT Returns (SPT) in attachment 1111AB Section I.B.2 in the “Domestic Supplies with Combined Tax Invoices”.

Kring Pajak adds that if the selling price in electronic commerce includes VAT, upon filing, VAT is removed first from the selling price. On the other hand, if the selling price set excludes VAT, the Taxable Person for VAT Purposes needs to calculate VAT from the selling price. (kaw)

Editor :
Cek berita dan artikel yang lain di Google News.
Bagikan:
user-comment-photo-profile
Belum ada komentar.