TAX DEBT

Director General of Taxation can perform tax collection action, if the amount of tax payable based Tax Collection Letters, Pay Less Tax Assessment Letter and Letter of Tax Underpayment Supplement, and the Decree of Correction, Decree Objection, Appeal Decision, as well as the Reconsideration Decision cause the amount of tax payable increases, the tax is not paid by the Insurer in accordance with the timeframe set out in the tax legislation.


The tax legislation stipulates that the Tax Collection Letters, Pay Less Tax Assessment Letter, and Letter of Tax underpayment Supplement and Correction Decree, Decree Objection, Appeal Decision and Decision Reconsideration, which causes the amount of tax that should be paid, must be repaid within a period of 1 (one) month from the date of issuance, except for a small business taxpayer and the taxpayer in a certain area in accordance with the provisions of the tax legislation, repayment period can be extended to a maximum of two (2) months.

Tax Collection Letters land and building, and the Decree of Correction, Decree Objection, Appeal Decision and Decision Reconsideration, which  cause the tax should be paid, must be repaid within a period of 1 (one) month from the date received by the taxpayer.

In case the taxpayer filed an objection to an assessment is, taxpayer must settle tax accrued at least a number of which have been approved by the taxpayer within the discussion of the final results of the examination, before the letter of objection submitted.

In case the taxpayer filed an objection, the term of repayment of tax on the amount of tax unpaid at the time of filing an objection, the toughest of up to 1 (one) month from the date of issuance of the Decree of the objection.

In case the taxpayer appealed the Decision Letter of Objection with respect to Pay Less Tax Assessment Letter or Letter of Tax Underpayment addition, the toughest tax repayment period until  with 1 (one) month from the date of issuance of Appeal Decision.