印尼税法-程序法英文版No162000

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CONSOLIDATIONOFLAWOFTHEREPUBLICOFINDONESIA
NUMBER6OF1983
CONCERNING
GENERALPROVISIONSANDTAXPROCEDURES
ASLASTLYAMENDEDBYLAWNUMBER16OF2000

CHAPTERI
GENERALPROVISIONS

Article1

Forthepurposeofthislaw,themeaningof:
1.Taxpayerisanyindividualorentitywhoorwhich,pursuanttotheprovisionsinthetaxlaw,isrequiredto
fulfilltaxobligations,includingwithholdingagentofcertaintaxes.
2.Entityisagroupofpeopleandorcapitalthatformsaunitythateitherconductsbusinessornot,including
corporation,limitedpartnership,stateorlocal-ownedenterpriseinwhatevernameandform,firma,kongsi,
cooperative,pensionfund,partnership,association,foundation,publicorganization,socialandpolitical
organization,oranysimilarorganization,institution,permanentestablishment,andanyotherformofentity.
3.Firmisanindividualorentityinwhateverformwhichinthecourseofbusinessorworkproducesproduct,
importsproduct,exportsproduct,conductstrade,utilizesintangiblegoodsfromoutsidetheCustomsArea,
rendersservices,orutilizesservicesfromoutsidetheCustomsArea.
4.TaxablePersonforValueAddedTax(VAT)purposesisafirmreferredtoinpoint3(three)supplying
TaxableGoodsandorrenderingTaxableServicesasstipulatedontheVATLawof1984andits
amendmentexceptforSmall-sizedfirmthedefinitionofwhichissetbyadecreeoftheMinisterofFinance,
whodoesnotelecttobeconfirmedasTaxablePersonforVATPurposes.
5.TaxpayerIdentityNumberisanumberissuedtoaTaxpayerasmeansoftaxationadministrationwhichis
usedasapersonalidentityorTaxpayeridentityinconductinghistaxationrightsandobligations.
6.TaxablePeriodisequaltoonecalendarmonthoranyotherperiodthatdoesnotexceed3(three)calendar
monthsasstipulatedbyadecreeoftheMinisterofFinance.
7.TaxableYearisacalendaryearunlessaTaxpayeradoptsanaccountingyear,whichisdifferentfromthe
calendaryear.
8.FractionofaTaxableYearispartofoneTaxableYearperiod.
9.Taxpayableistax,whichmustbepaidatatime,withinaTaxablePeriod,aTaxableYear,oraFractionofa
TaxableYearinaccordancewiththeprovisionsofthetaxlaws.
10.TaxReturnisadocumentusedbyaTaxpayertoreportthecalculationandorpayment