Milena Velba Nursing Lactating

COST OF SALES PROMOTION AND THAT CAN deductible from gross income revoked! ! Mother


and / or sales promotion expenses that can be deducted from gross income are fees and / or sales promotion which is used to maintain and or increase sales, issued fairly, according to the customs of a good trader , can be goods, services, and facilities and accepted by the other party.
and sales promotion expenses can be deducted from gross income only applies to the two industries, namely the tobacco industry and pharmaceutical industry. This provision is stipulated in the Regulation of the Minister of Finance (FMD) Number: 104/PMK.03/2009 with effect from January 1, 2009.

But these rules are "magically" removed with the publication of the Ministry of Finance (FMD) Number: 02/PMK.03/2010 with effect from January 1, 2009.

Through this blog, I just simply sharing information. I am not a person who understands the law. I also do not observe hal2 like this in detail. My question as ordinary people are, what causes FMD is revoked at the time apply? In other words, the new force, had been removed (PMK No. 02 th 2010 with retroactive effect January 1, 2009 although it was signed on January 8, 2010). What's the background?

I believe the answer in general is the PMK was revoked and replaced with The new is in the interest STATE.

I think this will be a hot topic for observers in this field.

Hopefully we can enlightenment from them later. Amin

----------------------------------------------- -------------

Restrictions on promotion costs in detail is as follows:

• tobacco industry that have a turnover of up to Rp 500 billion, the cost of promotion does not exceed 3% and most of Rp 10 billion.

• cigarette industry turnover above USD billion up to Rp 5 trillion, the cost of promotion does not exceed 2% and a maximum of Rp 30 billion.

• tobacco industry with a turnover above Rp 5 trillion, the amount of promotional costs do not exceed 1% and a maximum of Rp 100 billion.

• for the pharmaceutical industry, the cost of promotion is not to exceed 2% of turnover and a maximum of Rp 25 billion.

same thing from both FMD is a taxpayer has an obligation to make a normative list of promotional expenses and / or selling costs incurred to another party. The normative list contains the TIN and the minimum cost. If this is not met, then the costs of promotion and / or cost of sales can not be deducted from gross income.

------------------------------------------------ ----------------------------------------------