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Avoidance of Double Taxation Agreement (P3B) 2009





Today I have knowledge of new cases that I encountered about how the actual payment of VAT on Building Work Alone (KMS).

experienced one case of taxpayers with the following conditions:
- WP did KMS in city X, just mention code 341 KPPnya
- WP does not have a TIN according to the location where the location of the Building located
- WP others listed in the tax office, call it KPP 021.

recommend how ya pay? Pake SSP according to an existing TIN or how ya?
In this case, the payment was done using CNS with tax ID code which is registered WP (KPP 021), but it turns out it is not appropriate, because the tax on KMS Due Place is in place the building is erected. When the payments already made by TIN 01.xxx.xxx.x-021 000, then the taxpayer concerned should make application for transfer to the TIN 00.000.000.0-341.000. Hopefully useful. Here are excerpts

related regulations.

CIRCULAR LETTER OF THE DIRECTOR GENERAL OF TAX NUMBER SE - 07/PJ.53/1995 ON THE IMPLEMENTATION OF VALUE ADDED TAX FOR ACTIVITIES TO BUILD OWN dated March 17, 1995 in point:
4. Depositing and reporting
4.1 . Tax Value payable is set at 10% x 40% x number of expenses incurred or paid as referred to in items 2.2 and 2.3 on a monthly basis, and shall be deposited into the State Treasury no later than the 15th month following the month of such expenditures. VAT paid by using the Tax Payment (KP.PDIP 5.1) on behalf of individuals or entities that carry out activities to build their own. Column TIN in the CNS for filled with numbers from 0 to 8 digit number code first and with the tax office where the building itself is in the next 3 digits.

In terms of activities undertaken by entrepreneurs to build their own Taxable Value Added Tax is included in the Tax Payment can not be credited with output taxes, because the payment of Value Added Tax is a Value Added Tax payments for activities not within the company or job.

4.2. People Person or entity engaged in activities to build their own are required to report the tax office where the building is located by using a proof sheet of deposit-3 Value Added Tax to the State Treasury no later than December 20 of months did deposit.
Reporting / Submitting sheet-3 may be by post.

4.3. People Person or entity engaged in activities to build their own responsibility for the fulfillment of obligations owed repayment of VAT.






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