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Certain Documents Which Position Equivalent Tax Invoice


In order to give confidence and certainty of law in crediting the VAT primarily on transactions with the water companies, securities intermediaries, and banking, DJP sets new rules on Certain Documents which are their position equivalent to the Tax Invoice, which is the second change of PER-10/PJ / 2010. This new law is PER-27/PJ/2011 dated 19 September 2011, which changed the provisions of Article 1 letter i PER-10/PJ/2010 that Article 1 reads as follows: Certain documents whose position is equivalent to a Tax Invoice: a. Export Declaration (PEB) which have been granted export approval by the competent authority of the Director General of Customs and Excise and shall be accompanied by an invoice which is an inseparable unity with the PEB; b. Warrant Delivery of Goods (SPPB) made / issued by BULOG / DOLOG for distribution of wheat flour; c. Memorandum Bon invoice submission (non-tax revenues) are made / issued by Pertamina for delivery of fuel oil and / or instead of fuel oil; d. Proof of submission of bills for telecommunications services by telecommunications companies e. Tickets, Air Cargo Letter bill (Airway Bill), or Delivery Bill, which was made / issued for delivery in the domestic air transport services; f. Sales Service memorandum that was made / issued to the delivery of port services g. Proof of submission of bills for electricity by the utility company; h. Export Notification Intangible Taxable Goods/Services attached to the invoice that is an inseparable unity with the Notice of Export Intangible Taxable Goods/Services, for export Taxable Goods/Services did not materialize; i. Notice of Imported Goods (PIB) that outlines the identity of the owner of the goods in the form of the name, address and tax ID and be accompanied by CNS, Letter Deposit Customs, Excise and Taxation (SSPCP), and / or proof of tax levies by the Director General of Customs and Excise, which includes the identity of the owner of the goods form of the name, address and TIN, which is an inseparable unity with the PIB, for import of taxable goods j. SSP for the payment of VAT on the utilization of Taxable Goods/Services from outside the Customs Area; k. Proof of submission of bills for Taxable Goods/Services by the Drinking Water Company; l. Proof of billing (Trading Confirmation) for supply of Taxable Services by securities intermediary; m. Proof of submission of Taxable Services bills by banks So based on PER27/PJ/2011, therefore evidence of bills on the transfer of Taxable Goods/Services by Drinking Water, securities intermediaries, and banking equalized with a Tax Invoice, then its VAT can be credited.

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