REFUND EXCESS TAX PAYMENTS

Excess Refund Tax Payment

Definition:

Refund of excess tax payments (refunds) occurs  if the amount of the tax credit or the amount of tax paid greater than the amount of tax payable or has tax payment is not supposed to be payable,
with notes taxpayer has no other tax debts.

PENGGUNAAN NOMOR SERI FAKTUR PAJAK DAN TATA CARA PEMBUATAN FAKTUR PAJAK

Pengusaha Kena Pajak wajib membuat Faktur Pajak dengan menggunakan Nomor Seri Faktur Pajak yang ditentukan  oleh Direktorat Jenderal Pajak.  Nomor Seri Faktur yang diberikan digunakan untuk  membuat faktur Pajak pada tanggal Surat Pemberian Nomor Seri Faktur Pajak atau tanggal sesudahnya dalam

ADMISSION TO GET A NUMBER OF SIGNIFICANT TAXPAYERS

Registration To Get Taxpayer Identification Number:

Based on its own assessment system for each taxpayer must register with the Tax Office or through the Office of Information and Observation Potential Taxation whose jurisdiction covers the residence or domicile of the taxpayer, to be given Taxpayer Identification Number.

FEATURES TAX

The characteristics of the tax

Of the various definitions given to the tax, either sense economically (taxes as a transfer of resources from the private sector to the public sector) or juridical sense (tax is a levy can be imposed) can be deduced about the elements contained in the definition of taxes, between as follows:

ADMISSION TO GET A NUMBER OF SIGNIFICANT TAXPAYERS

Registration To Get Taxpayer Identification Number:

Based on its own assessment system for each taxpayer must register with the Tax Office or through the Office of Information and Observation Potential Taxation whose jurisdiction covers the residence or domicile of the taxpayer, to be given Taxpayer Identification Number.

OBJECT OF INCOME TAX

The object of income tax is: every additional economic capability received or acquired by a taxpayer, whether originating from Indonesia and outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, with the name and in any form.

ELIMINATION OF NUMBER OF COST TAXPAYERS AND CONDITIONS

Removal of Tax Registration Number and Requirements set as follows:

• Taxpayer died and did not leave a legacy, required the presence of a photocopy of the death certificate or report the death of the competent authority;