CREDITING INPUT TAX

The provisions on crediting Input Tax for Taxable Person who should use the Guide crediting Input Tax Calculation: 

1. In the acquisition of taxable goods and / or services Taxable  
    Taxable Person crediting Input tax on the acquisition of taxable 
    goods and / or Taxable Services  is equal to the percentage 
    estimate of the average number of delivery  the tax payable on 
    the surrender entirely in the Notice VAT-month period of  
    acquisition of taxable goods and / or Taxable Services.

 

2. Then at the end of the book, having known how many total surrender
    in fact on the delivery of the VAT, is not subject to VAT or VAT exempt, Taxable Person
    The reassessment doing Input Tax calculation based guidelines
    crediting Input Tax.3. Taxable Person counting Input Tax on the acquisition of taxable goods and / or taxable services 
    that have been credited to  each corresponding fiscal year the useful life of taxable goods and / or 
    Taxable Services. (Input Tax which has been credited in   acquisition of taxable goods and / or 
     taxable services was divided by the useful life of taxable goods and / or Taxable Services).4. Taxable Person large conclude Input Tax to be reckoned back (to reduce
    or add an Input Tax for the tax period of January; February; or March Fiscal Year
    next after the end of the fiscal year concerned) because of Input Tax which can
    credited the results of a recount by counting guidelines crediting
    Input tax, calculated with the input tax which can be credited to a future
   Taxes, longest in the third month after the end of the fiscal year.
  
- Reduce the Input Tax if: Input Tax on the acquisition of taxable goods and / or services that have 
    been Taxable  credited for each year in accordance book useful life of taxable goods and / or 
    taxable services is greater than the Input Tax number recount results.
 
 - Adding Input Tax if: Input Tax on the acquisition of taxable goods and / or services that have been 
   Taxable  credited for each year in accordance book useful life of taxable goods and / or taxable 
    services is less than the  Input Tax number recount results 
5. Calculation of Input Tax return according to the total number of actual delivery
    upon submission of the VAT, is not subject to VAT or exempt VAT on every year
    books, carried out every year to the useful life of taxable goods and / or Taxable Services ended.  
    (because  Recount of Input Tax which could be credited not need to be done in terms of
    the useful life of taxable goods and / or taxable services has ended)