Administrative Sanctions in the field of
taxation:
a. Sanctions Adrninistrasi Fine Form
Penalties are kind of sanctions most commonly found in the tax law. Related penalty amount may be set at a certain amount, a percentage of a certain amount, or a number of multiplication of a certain amount.
In a number of violations, penalties will be added to thecriminal sanctions. Violations are also subject to criminal sanctions are violations that are negligent or intentional.
b. Sanctions Aministrasi Form Flowers
Sanctions such as interest charged for violations that caused the tax debt becomes larger. The amount of interest is calculated based on a certain percentage of an amount, ranging from flowers when it becomes the right / obligation to be paid upon receipt.
There are some differences in calculating interest on debt outstanding with debt interest paiak. The calculation of interest on the debt generally apply compound interest (compound interest). Meanwhile, interest penalties in tax provisions are not calculated based on compound interest.
The amount will be calculated as a fixed interest of the principal tax not / poorly paid. However, in the case of Waiib Paiak only pay part or not pay interest penalties contained in the tax assessments that have been issued, then the penalty interest can be charged back to include interest again
Another difference with interest debt in general is in the interest penalty tax provisions essentially counted as 1 (one) full month. In other words, the days are calculated 1 (one) full moon or not calculated on a daily basis. To find out more ielas about things that can lead to penalties and interest amount of interest in the tax calculation, the reader can see in
c. Administrative Sanction Form Increase
If you look at the shape, could be administrative sanctions such as the increase is most feared by the sanctions mandatory taxes. This is because if the sanctions imposed, the amount of tax to be paid can be doubled. Sanctions in the form of increase is basically calculated by a certain percentage of the amount of tax paid not less.
When viewed from the cause, the sanctions imposed because of the increase is usually taxpayer does not provide the information needed to calculate the amount of tax payable. For more details, things that could lead to sanctions in the form of increase and the magnitude of the increase can be seen in
Tidak ada komentar :
Posting Komentar