KEP 536 PJ 2000 PDF

KEP 536 PJ 2000 PDF

PER-4/PJ/ (berlaku sejak 1 Januari ) tentang petunjuk pelaksanaan dan MLM B. KEP/PJ/ (berlaku sejak tahun pajak ) tentang Norma. The percentage shall be extracted from Director General of Taxes Decree Item KEP/PJ/, regarding to the Deemed Net Income of Gross Income for. Ernst & Young. Keputusan Dirjen Pajak Nomor KEP/PJ./ Tentang Norma Penghitungan Bagi Wajib Pajak. Yang dapat Menghitung Penghasilan Neto.

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The following represents the application of rates to the husband and wife: Failure to file the Annual Tax Return within the specified period or an extended period shall result in an administrative fine of IDRone hundred thousand rupiah. It is requested in writing by both the husband and wife on the basis of an agreement for the separation of property and income; or 3.

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kep 536 pj 2000 pdf

Item 2 Sufficiently clear. For any married Taxpayers who split estate or marriage status nevertheless the wife wishes to fulfill her own right and tax obligation, the amount shall constitute the consolidated sales or gross income of the married couple and their natural and adopted children See Article 14 paragraph 2 of the Income Tax Law, The amount shall not include any income which has been subjected to final withholding tax and non taxable income.

The income was consolidated in the annual tax ke for and withholding tax of IDR Direktorat Jenderal Pajak Nomor: Cliccare kepp con il tasto destro del mouse e seleziona “Imposta come sfondo” Google ; Search the world’s information, including webpages, images, videos and more.

Form oep monthly recapitulation could be seen in Director of General of Regulation No. Exporter and Industry which carry on business in the forestry,plantation, agriculture and fishery sector which are selected by Director General of Taxes in case of purchasing materials for industry needs or export from trader.

Should the return is completed incorrectly or not in full, taxpayer shall be subjected to sanction under the applicable laws and regulation. Asia Pacific Tax outlook. The rates shall apply in the following manner: Obedient Taxpayer was appointed by Head of Regional Office that meet the requirements as follows: Lottery prizes Lottery prizes shall mean any prizes received or earned by a Taxpayer by way of lottery.


Taxable income in formula mentioned not including income subject to final tax reffered to article 4 paragragh 2article 8 paragrah 1 and article 4 Income tax Law. The Taxpayer under this classification include government official, civil servant, member of the military and police, employee of state-owned and local- government-owned enterprises, recipients of pensions, retirement allowances and retirement savings, Indonesian Citizens employed by foreign embassies, foreign consulates or representative offices and representative offices of international organizations.

kep pj pdf download – PDF Files

New records of spiders Araneae from Norway with notes on epigynal Budiman, who maintain books of account, found in that his fiscally lost Rp1. If the total of taxes paid, withheld or payable in foreign countries ke to or less than the upper kfp above, the total of Income Tax Article 24 which is to be stated in this column 7 shall be the amount of taxes actually paid, withheld or payable on foreign income.

If more than one calculation norm is used, the Taxpayer shall be required to make further calculations on a separate page and column 4 shall be completed with the phrase “see attachment – s”, while in column 5 shall be completed with calculations appearing on such attachments.

If a wife runs a business, her imposition of taxes will be calculated based on the total income of two hundred and fifty million rupiah Rp Each Taxpayer who is given exempted income for his wife who lives separately shall be treated as an unmarried Taxpayer while the taxpayer may enjoy exempted income for his dependents. Per impostare come sfondo desktop: Item 5 State the column with the total gross of severance, Retirement allowance, and pensioner payment paid in a lump sum.

Rights of tangible assets such as rights to industrial, commercial and scientific equipment; and 3. According to the Annual Income Tax Return of State the adjustments under Article 9 paragraph 1 subparagraph i of the Income Tax Law, that is, any remuneration given to the business owner or his or her dependents shall not be capable of being charged as deductible expenses. The tax return may be delivered directly in to the tax office where the tax payer is registered or other places regulated by the Director General of Taxes which is: Tax corner, Tax mobile and specific appointed tax return receiving places Drop Box or send it by registered mail through post office or some other ways as regulated by Minister of Finance Decree No.


Oj of income tax Art. The determination of tax for a married individual taxpayer who have a written agreement for separation of income or if a wife is requesting for runs the taxation rights and obligation individually.

No registered users and 9 guests. Enclose the break down thereof to the jp tax return. Information which has not been made public and may have not been patented such as experience in particular industrial or other commercial areas Article 4 1 h and Article 8 of the Income Tax Law.

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kep pj pdf – PDF Files

The “creditable foreign tax credit upper limit” must be calculated for each country. Any insurance reimbursements or benefits received by the Taxpayer shall not be taxable. oep

This section contains the break down of installment of income tax due in the form of withholding income tax by other party and Income Taxes borne by the government which count as tax credits. An employee with more than one employer. A longitudinal study of Cam- pylobacter infection of broiler flocks in Great Britain. The fairness shall be measured using the general standards applicable to work or services which require similar qualifications to those performed or provided by any unrelated parties.

Honorariums shall mean any compensation for service rendered, occupations held or work performed.