Sunset Policy
January 18th, 2009
There are new provisions in the Law No. 28 of 2007 which provides a kind of taxes to certain tax Obligation. This policy is also known as the Sunset Policy. Provisions stipulated in Article 37A Act.
There are two types of forgiveness provided by the law of this new KUP. First is the reduction or removal of administrative sanctions such as interest on the rectification SPT Annual before tax for the year 2007. The second is the removal of sanctions on the administration that does not tax or less tax is paid for before the year is Tax Obligation Main Number for Compulsory Private Number of Employees enroll voluntarily to get NPWP.
Or a reduction of administrative sanctions such as the Flower correction SPT Annual
Remission of this type was given to all Obligation Tax Agency and the People own the correct SPT Annual (PPh Agency, The Income Tax and Personal Income Tax Section 21) for tax years before tax year 2007 and the correction was the tax increase should be paid.
In general, if the case such as this Compulsory tax administration will be subject to sanctions such as interest Article Paragraph (2) KUP be the form of administrative sanctions interest of 2% (two percent) per month on the amount of tax that is paid less, since time is calculated based on the delivery of mail notices to end with the date of payment, and the days are calculated from the full 1 (one) month.
This opportunity is given only one year only one year since the introduction of Law Number 28 of 2007, namely 31 December 2008. Thus, when correction made after that date the top of the lack of tax payments are penalized according to Article 8, Paragraph (2) above.
Type of a given form of a reduction or elimination. This means that the conditions still make room for tax officials to impose sanctions, although not 100%. For the effectiveness of this provision and for the sake of rule of law should be, the word “reduction” means Diperjelas. For example, given a certain limit. The size of the reduction can also be based on a certain scale-scale level, such as compliance and others.
However, the regulations in the Ministry of Finance Tax 18/PMK.03/2008 on 6 February 2008, the words “reduction” direduksi so that this type of remission only eliminated only. Of course, this beneficial for the Obligation to give more tax because of the certainty of law.
Removal of Administrative Sanctions Number Yang Or Less Not Paid For Year Number Before Retrieved NPWP Number of Employees Personal Obligation
The tax obligation is basically begins when Obligation Number compliant with subjective and objective without depending on the NPWP. Thus the fulfillment of tax obligations also apply to the years before obtaining NPWP. Fulfilling this obligation can be done alone or with the SPT can be set with the letter Ketetapan Number ex Article 13 Paragraph (1).
Well, in Article 37A (2), the law provides an opportunity to KUP Compulsory Personal Tax People who have fulfilled the requirements subjective and objective (which PTKP exceed income in a year) to voluntarily register to obtain NPWP. Well, if this is done in the year 2008, this tax given administrative sanctions such as removal of interest on the tax that is paid less for the tax years 2008 and prior years will not be carried out inspections for years unless SPT states pay more or have data that says SPT is not correct.
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