TAX BASE VALUE ADDED TAX

Tax Base is the basis used forcalculating tax payable, such as: the Sales Price,Replacement, Import Value Export, or other value thatdetermined by the Regulation of the Minister of Finance.



1. Sales Price is the value in money, including all costs charged or should
    requested by the seller for delivery of taxable goods, excluding
    VAT levied under the Act and the VAT included in the price cuts
   Tax invoice.2. Replacement is the value in money, including all costs or should be
    by employers for the delivery of taxable services, the export of Taxable Services, or export
    Intangible taxable goods, but excluding VAT levied according to Law
    VAT legislation and rebates are included in the Tax Invoice or the value in money
    paid or payable by the recipient of the service due to the utilization of Taxable Services and /
    or by beneficiaries of taxable goods Intangible.3. Import value is the value in money form the 
     basis  for calculating import duty plus levies   others are taxed under the provisions of the 
     legislation   Customs for import of taxable goods, excluding VAT withheld under the VAT Act.4. Export value is the value in money, including all costs charged or should
   requested by the exporter.5. Another value is the value in money that is designated as the Tax Base
    Decree of the Minister of Finance. Other values ​​are set as the Tax Base
    are as follows :
    a. for own use of taxable goods and / or taxable services is the Sales Price or Compensation after
       reduced gross profit;
   b. for the free gift of taxable goods and / or taxable services is the Sales Price or Compensation after
      reduced gross profit;
   c. for the delivery of sound or image recording media is an estimate of the average Selling Price
   d. for submission feature film is an estimate of the average per movie title results;
   e. for the submission of tobacco products amounted Selling Price Retail;
   f. for the supply of taxable goods and / or assets according to its original purpose is not
      for sale, which is still remaining at the time of dissolution of the company, is the market price
      reasonable;
  g. for the delivery of taxable goods from the center to the branch or otherwise and / or delivery
      Taxable goods between branches is the Cost of Sales or Cost;
  h. for the delivery of taxable goods by the auctioneer is the Auction;
  i. for the delivery of package delivery services are 10% (ten percent) of the amount billed
     or the amount that should have been charged; or
  j. for the delivery of services travel agency or travel agency services is 10% (ten percent) of
     the amount of the bill or the amount that should have been billed.
  k. Delivery of taxable goods through middlemen is a price agreed upon between merchants
      intermediaries with the buyer.
  l. Utilization of intangible Taxable Goods from outside the Customs Area within the Customs Area form
      The story Imports amounted Rp12.000.000,00 per copy Import Feature Film
 m. Import Feature Film submission by importers kepada14 Entrepreneur Cinema amounted
      Rp12.000.000,00 per copy Import Feature Film