Provisions in making tax receipt (FP) is now experiencing significant changes especially in terms of numbering system. It is set in PER-24/PJ/2012 about the shape, the size, the procedures for the Notification Procedure, Description Charge in order toManufacture, the procedures for Rectification or replacement, and the procedures forthe cancellation of the tax receipt is valid as of 1 April 2013. With the publication ofthis new provision, it is expected the various offences with regard to taxationprovisions especially regarding value added tax will be reduced significantly. For example, for the grant of a Tax Invoice, serial number PKP required have the activation code and Password and have reported The SPT VAT for three (3) times the last tax. In addition, to get the activation code, it is stipulated to the PKP has been doing a restart or Registration verification. With this new level of compliance provisions EmployersTaxable will rise and the publication of a fictitious Tax Invoices will be reduced.
A few things related to the issuance of a tax receipt corresponding PER-24/PJ/2012the new tax payers have to pay attention to a few things as follows:
When Invoicing Taxes
According to the regulation of yanglama PER-13/PJ/2010 jo.-PER-65/PJ/2010, taxinvoice must be made on:
When the delivery of goods and/or Taxable Taxable Services;
upon receipt of payment in the event of acceptance of the payment occurs prior tothe surrender of Taxable Goods and/or Taxable Services before submission;
upon receipt of the payment terms in respect of the surrender of some stage work; or
While Taxable Entrepreneur partners deliver the Bill to the Government as Treasurertax collector Value.
In the new Regulation (PER-24/PJ/2012) added a new condition, the other is set withtime or based on the regulation of the Minister of finance.
In addition to the determination of the time of the issuance of a tax receipt, in this provision as well as on the set of sanctions if the provisions of the Tax Invoice issuancedate is not met, the PKP will be penalized in accordance with article 14 of the ACTKUP. When the Tax Invoice was issued after passing through a period of 3 (three) months from the time the Tax Invoice should be made as mentioned above, the PKPconsidered not publishing the Tax Invoice.
As a result, Taxable Goods Buyer PKP or Taxable Service Recipients who receive theTax Invoice may not credit the value added tax contained therein as Input Tax.
Tax Invoice Numbering
Tax Invoice numbering system underwent significant changes. In the new numbering system, the amount of the Tax Invoice Number digits remain 16 (sixteen) digits, but with different settings, namely:
two (2) digit code transaction;
one (1) digit of the Status code; and
13 (thirteen) digit serial number Invoice Taxes prescribed by the Directorate General oftaxes.
Only on section 13 (thirteen) digits of the serial number of this Tax Invoice areundergoing significant changes. In terms of the old serial number this tax receipt onlyconsists of 10 (ten) digits only and are issued consecutively starting from scratch eachyear 0000000001.
In these new conditions, the Directorate General of taxes that would provide a TaxInvoice number in the block in accordance permintan Taxpayer.
For example, the PKP sought 100 Tax Invoice Serial number, then the Tax Invoice Serial number given by the Directorate General of Taxes can be:
900.13.00000001 to 900.13.00000100;
900.13.99999901 to 901.13.00000000;
900.13.99999999-901.13.00000098, and so on.
Note:
The tax services office where the PKP was confirmed will give you the serial number ofa tax receipt to the PKP in accordance with predetermined procedures starting from900-13.00000001 serial number for tax receipt issued on 1 April 2013. For the year2014 will commence from the Tax Invoice Serial number 000-14.00000001 and so on.
The filing of a petition for the activation code and Password
In order to be granted a Tax Invoice, serial number Taxable Employers should file apetition for an activation code and Password in advance in order to obtain the TaxInvoice Number. Tax Services Office issuing activation codes and passwords to PKPPKP after qualify as follows:
PKP has done Repeated Taxable Employers Registration and re-registration of theresults of the verification reports stating the PKP remain entrenched; or
PKP has done the verification based on the regulation of the Minister of Finance No.73/FMD. 03/2012
Procedures ask the activation code and Password
The settings file Passworddi and set the activation code as follows:
Taxable entrepreneur (PKP) apply in writing to your Tax Service Office (KPP) where thePKP was confirmed.
In terms of the application letter is filled with complete, PKP received a Receipt letter (BPS).
In case of activation code and Password requests are approved, PKP will receivenotification letter Code activation via courier service to the address of the PKP in accordance
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