- Payment / repayment
- Debt Elimination
Payment / repayment
Payment / settlement of tax can be done using the Taxpayer Tax Deposit (CNS) or other documents which are equated. Payment or tax payment can be done in Kanor State Treasury, the Office of Post and Giro, the Bank of Perception. Tax payments can only be done with the money and not with other forms.
Compensation can be made between different types of taxes in the same tax year, for example between the excess income tax payments with the lack of VAT payments, or between the same types of taxes in different years such as excess income tax payments last year with the lack of current year income tax payments.
Elimination of the tax payable is due to the conditions of the taxpayers concerned, for example, the Taxpayer declared bankrupt by the authorities.
Tax debt can be eliminated in principle because it can not or will not be charged again with some reasons as set forth in the decrees of Finance No. 565/KMK.04/2000 dated December 26, 2000, namely:
- Taxpayer died without leaving a legacy and has no heirs, or heirs can not be found.
- Taxpayers do not have another property that is proved by a certificate from the local government. Tax debt relief through the elimination process is a form of justice for taxpayers who really experienced it above.
- The right to collect already expired or
- Because according to the results of other studies, such as the Taxpayer can not be done again or document can not be done again due to circumstances that can not be avoided such as fire, natural disasters, and so on.
Research carried out by local research or research by both the administration and by KPPBB KPP, done by each type of taxpayer, per year and per type of tax provisions.
Expiration of tax payable due to tax determination reach the time limit (controlling an assessment) as well as the time limit tax collection process. Expiration is intended to provide legal certainty for both taxpayers and then given the freedom fiskal certain time limit for tax collection. Limit the current expiration date are:
a. For tax center is 10 years old
b. For local tax is 5 years
c. To levy a 3-year regional
d. For taxpayers who engage a tax crime is not given a time limit
Tax exemptions usually associated with government policy. For example in order to increase capital investment, the government provides a tax exemption for a certain period or tax exemption in certain areas.
(taken from http://one.indoskripsi.com/judul-skripsi-tugas-makalah/tugas-kuliah-lainnya/berakhirnya-hutang-pajak)