TAX RETURN

Notice is a letter by the taxpayer is used to report the calculation and payment of tax payable under the provisions of tax legislation.There are two types of the Notice of among other things the Notice Period and Notice of Annual. Notice Period is a letter that is used taxpayer to report and the calculation or payment of taxespayable in a tax period.In general, both the Notice has two
main functions.The first function is a common function that is as a means for Taxpayer Income Tax to report and account for the calculation of the amount of tax payable is actually included calculation of the payment or repayment of taxes that have been implemented in isolation or through withhold other parties in one tax year or part-year taxes; income is subject to tax and or not subject to tax, and property and liability. The second function is a special function that is specific to the taxpayer Personal, Notification Letter is a means to report and account for the calculation of tax payable following the payment and repayment in one tax period or a particular tax year, and specifically for the taxpayer, the Notice serves as a means to report , account, credit, payment, repayment of taxes that have been implemented related to VAT, luxury sales in one tax period or a particular tax year
      
 In terms of the procedure of filing, any taxpayer could take its own Notice on the Tax Office or the Tax Counseling Office. Notice must be filled in correctly, it is clear, complete, and must be signed by the taxpayer. In terms of the Notice filled out and signed by someone else instead of Taxpayer, should be accompanied by a special power of attorney. Furthermore, the Notice delivered in person or by post under registered cover to the Tax Office / Local Tax Counseling Office. Shortfall of tax payable on income tax under Article 29 must be paid no later than the 25th of the third month after the end of the taxable year, before the Annual Tax delivered.
        Notice of Annual submitted once a year, no later than the end of March next year for the individual taxpayer and the end of April for the taxpayer. If the Notice of Annual has been submitted, but it turns out there was a mistake that needs to be corrected, then the taxpayer can correct its own Notice of annual records, first, correction can be performed before action is taken the examination within two years after the time the tax or the end of the tax period , Part of Fiscal Year and Fiscal Year: pernyataansecara submit written; less pay off the tax paid; coupled with administrative sanctions in the form of interest of 2% (two percent) per month on the amount of tax that is paid less, calculated from the time of filing ended until the date of payment for rectification of the Notice. Second, the correction can be done after the action examination: Third, rectification can be made throughout the action has not been carried out. investigation regarding the existence of untruth undertaken by the taxpayer, reveal the untruth actions, settle the underpaid amount of tax actually payable, coupled with administrative sanctions such as a fine of twice the amount of tax that is paid less.
        Correction can also be performed after a period of rectification Notice expire as long as, first, has not issued tax assessment letter and disclose in a separate report on untruth charging the Notice has been delivered, resulting in taxes accrued to be larger; or loss based on tax regulations become smaller; or the amount of property to be larger; or the amount of capital to be larger. Second, pay off the tax shortfall that is paid less. Third, coupled with administrative sanctions such as an increase of 50% (fifty percent) of the tax that is paid less.
       
        If not able to submit an annual at the appointed time, it can apply for an extension of time of filing. The terms of an extension of time of filing the Annual is, first, the request must be submitted in writing before the deadline for filing the Annual ended. Second, provide a written statement about the amount of tax to be paid based on the calculation while. Third, has settled the tax payment deficiency terutang.Bila no request for an extension of time, it is considered not to submit the Notice and Notice are not delivered or not delivered in accordance with the specified time limit, subject to administrative sanctions such as fines