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Article 21 Withholding Income Tax of Insurance Field-Officer 27 Juli 2009

Posted by ignatiusedy in Pajak Penghasilan.
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The issuance of Director General Taxation Regulation No. PER 31/PJ./2009 dated on May 25, 2009, as a guideline regulation of Ministry of Finance Regulation No. PMK 252/PMK.03/2009, it acknowledge the procedure for article 21 withholding income tax starting January 1, 2009.

a. How do we calculate article 21 withholding income tax related on payment to Insurance Field-Officer based on PER-31/PJ./2009 and Its implementation ?

-. Insurance Field-Officer is categorized as Non Employee who receive or accrue income as a compensation related to employment, sevices, or activities.
(article 3 point c)
-. These following income paid to Non Employee are subjected to article 21 withholding income tax : honorarium, commission, fee, and any other compensation in whatever form, as compensation related to employment, sevices, or activities. (article 5 point e)
-. As a base of article 21 withholding income tax for Non Employee who receive income continously (except for professional services) is Taxable Income
(article 9 (1) point a)
-. The Taxable Income means Gross Income deducted to Non Taxable Income which calculated based on monthly basis. (article 10)
-. Income Tax Rate based on Article 17 point (1) letter a Income Tax Law is applied to cummulative amount of Taxable Income and calculated every month (article 16)
-. Non Taxable Income deduction is only applied if the non employee : (article 13)
a. registered as Indonesian Tax Payer and could provide copy of Tax ID Card
b. only receive one income from the employer
c. receive no other income

Article 21 Withholding Income Tax = Tarif 17 Income Tax Law x Cummulative Taxable Income

b. What is the tax sanction for the un-comply tax calculation ?
Based on Law No. 28/2007 article 13 (2), should any tax payable is unpaid or underpaid based on result of audit or other information, the Director General of Taxation can issue Tax Underpayment Assessment Letter which include the amount of underpaid tax and shall be added by administrative sanction in the form of interest of 2% (two percent) per month for 24 (twenty four) months at the maximum, starting from the moment when the tax becomes payable or Tax Period, Part of Fiscal Year or Fiscal Year ends to the date of issuance of the Tax Underpayment Assessment Letter.

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