印尼税法-程序法英文版No162000_procedurelaw

CONSOLIDATIONOFLAWOFTHEREPUBLICOFINDONESIANUMBER6OF1983CONCERNINGGENERALPROVISIONSANDTAXPROCEDURESASLASTLYAMENDEDBYLAWNUMBER16OF2000CHAPTERIGENERALPROVISIONSArticle1Forthepurposeofthislaw,themeaningof:1.Taxpayerisanyindividualorentitywhoorwhich,pursuanttotheprovisionsinthetaxlaw,isrequiredtofulfilltaxobligations,includingwithholdingagentofcertaintaxes.2.Entityisagroupofpeopleandorcapitalthatformsaunitythateitherconductsbusinessornot,includingcorporation,limitedpartnership,stateorlocal-ownedenterpriseinwhatevernameandform,firma,kongsi,cooperative,pensionfund,partnership,association,foundation,publicorganization,socialandpoliticalorganization,oranysimilarorganization,institution,permanentestablishment,andanyotherformofentity.3.Firmisanindividualorentityinwhateverformwhichinthecourseofbusinessorworkproducesproduct,importsproduct,exportsproduct,conductstrade,utilizesintangiblegoodsfromoutsidetheCustomsArea,rendersservices,orutilizesservicesfromoutsidetheCustomsArea.4.TaxablePersonforValueAddedTax(VAT)purposesisafirmreferredtoinpoint3(three)supplyingTaxableGoodsandorrenderingTaxableServicesasstipulatedontheVATLawof1984anditsamendmentexceptforSmall-sizedfirmthedefinitionofwhichissetbyadecreeoftheMinisterofFinance,whodoesnotelecttobeconfirmedasTaxablePersonforVATPurposes.5.TaxpayerIdentityNumberisanumberissuedtoaTaxpayerasmeansoftaxationadministrationwhichisusedasapersonalidentityorTaxpayeridentityinconductinghistaxationrightsandobligations.6.TaxablePeriodisequaltoonecalendarmonthoranyotherperiodthatdoesnotexceed3(three)calendarmonthsasstipulatedbyadecreeoftheMinisterofFinance.7.TaxableYearisacalendaryearunlessaTaxpayeradoptsanaccountingyear,whichisdifferentfromthecalendaryear.8.FractionofaTaxableYearispartofoneTaxableYearperiod.9.Taxpayableistax,whichmustbepaidatatime,withinaTaxablePeriod,aTaxableYear,oraFractionofaTaxableYearinaccordancewiththeprovisionsofthetaxlaws.10.TaxReturnisadocumentusedbyaTaxpayertoreportthecalculationandorpaymentoftaxes,taxableobjectandornon-taxableobjectandorassetsandobligationspursuanttotheprovisionsoftaxlaws.11.PeriodicTaxReturnisaTaxReturnforaparticularTaxablePeriod.12.AnnualTaxReturnisaTaxReturnforaparticularTaxableYearorFractionofaTaxableYear.13.TaxPaymentSlipisadocumentusedbyaTaxpayertopayorremittaxpayabletotheStateTreasurythroughpostofficeandorstate-ownedbankorlocal-ownedbankorsuchotherplaceofpaymentasmaybestipulatedbyadecreeoftheMinisterofFinance.14.NoticeofTaxAssessmentisanoticeofassessment,whichcanbeNoticeofTaxUnderpaymentAssessment,NoticeofanAdditionalTaxUnderpaymentAssessment,NoticeofTaxOverpaymentAssessment,orNoticeofNilTaxAssessment.15.NoticeofTaxUnderpaymentAssessmentisanoticeoftaxassessmentthatspecifiesaprincipleamountoftaxpayable,amountoftaxcredit,aprincipleamountofunderpaymenttaxpayable,amountofadministrativepenalties,andtotaloftaxindebtedness.16.NoticeofanAdditionalTaxUnderpaymentAssessmentisanoticeoftaxassessmentthatspecifiesanadditionalamountoftaxpayableoverpreviouslyissuedtaxassessment.17.NoticeofTaxOverpaymentAssessmentisanoticeoftaxassessmentthatspecifiesanamountoftaxoverpaymentasaresultofhighertaxescreditthanthetaxpayableorwhichshouldnothavebeenpayable.18.NoticeofNilTaxAssessmentisanoticeoftaxassessmentthatspecifiestheprincipleamountoftaxpayableisasmuchastheamountoftaxcreditorthereisnotaxpayableandnotaxcredit.19.NoticeofTaxCollectionisanoticefortheimpositionandcollectionoftaxandoradministrativepenaltiesintheformofinterestandorfines.20.CoerceWarrantisanordertopaytaxpayableandtaxcollectionexpenses.21.TaxCreditforVATPurposesiscreditableInputTaxesminuspre-auditrefundofoverpaymentcreditableVATorminuscompensatedVAT,whichmaybedeductedfromthetaxpayable.22.TaxCreditforIncomeTaxpurposesisIncomeTaxpaidbytheTaxpayerhimselfplustheprincipleamountoftaxpayableasaresultofunpaidorunderpaidIncomeTaxforeffectiveyearasspecifiedintheNoticeofTaxCollectionplusanyIncomeTaxwithheldorcollected,plusanytaxonincomepaidorpayableabroad,minuspre-auditrefundoftaxoverpayment,whichmaybedeductedfromthetaxpayable.23.Independentpersonalservicesareservicesperformedbyanindividualhavingspecialexpertiseinordertoearnincomewithoutanyemploymentrelationship.24.Auditisaseriesofactivitiestofind,collect,andprocessdataandorotherinformationinordertoassesstaxcomplianceandotherobjectivesmaynecessaryforcomplyingwiththeprovisionsofthetaxlaws.25.TaxBearerisanindividualorentityresponsiblefortaxpayment,includingarepresentativewhoexercisestherightsandfulfilstheobligationsofaTaxpayerpursuanttotheprovisionsofthetaxlaws.26.Bookkeepingisaprocessoforderlyrecordingoffinancialdataandinformationincludingassets,liabilities,equity,incomeandexpenses,andacquisitioncostandsalesofgoodsorservicesresultingafinancialreportintheformofabalancesheetandprofitandlossstatementattheendofeachTaxableYear.27.VerificationisaseriesofactionsundertakentoevaluatecompletenessofinformationandattachmentofaTaxReturn,aswellasthewritingandcalculationaccuracy.28.InvestigationontaxcrimeisaseriesofactivitiesconductedbyTaxInvestigatortofindandcollectevidenceinor