GENERAL INSTRUCTIONS FOR THE COMPLETION SPT 1770 DIGITAL

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SHOW RESET ALL HIDE,1770 ANNUAL INDIVIDUAL INCOME TAX RETURN 2 0. TAXABLE YEAR,FOR TAXPAYER WHO HAVE INCOME, FROM BUSINESS ACTIVITY INDEPENDENT PERSONAL SERVICES. MINISTRY OF FINANCE FROM ONE OR MORE EMPLOYER MM YY MM YY. OF THE REPUBLIC OF INDONESIA SUBJECTED TO FINAL AND OR FINALIZED TAX AND OR BOOKKEEPING RECORDING. DIRECTORATE GENERAL OF TAXES OTHER DOMESTIC INCOME FOREIGN INCOME. ST ND RD TH AMENDED RETURN,FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK. PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK,MARK X IN THE APPROPRIATE BOX. TAXPAYER IDENTIFICATION NUMBER TIN,TAXPAYER S NAME.
BUSINESS FIELD CLASSIFICATION,INDEPENDENT PERSONAL SERVICE. TELEPHONE FAX NUMBERS,TAX LIABILITY STATUS OF MARRIED KK HB PH MT RESET. INDIVIDUAL,SPOUSE S TIN, Data changes application submitted apart from this Tax Return by using the Taxpayer Data Change Form and attached with the. required documents, The filing columns of Rupiah value must be without decimal value see example in page 3 of instructions RUPIAH. 1 DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND OR INDEPENDENT PERSONAL SERVICE. From Form 1770 I page 1 total part A or Form 1770 I page 2 Total Part B column 5. 2 DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT,From Form 1770 I page 2 Total Part C column 5.
A NET INCOME,3 OTHER DOMESTIC NET INCOME,From Form 1770 I page 2 Total Part D column 3. 4 OFFSHORE NET INCOME, Complete it from separate attachment if any foreign income see instruction book. 5 TOTAL NET INCOME 1 2 3 4,6 ZAKAT COMPULSORY RELIGIOUS DONATION 6. 7 TOTAL NET INCOME AFTER ZAKAT COMPULSORY RELIGIOUS DONATION 5 6. 8 LOSS CARRY FORWARD,9 TOTAL NET INCOME AFTER LOSS CARRY FORWARD 7 8. 10 PERSONAL EXEMPTIONS,TK K K I 10 0 AUTO,11 TAXABLE INCOME 9 10.
12 INCOME TAX PAYABLE TAX RATE ON ARTICLE 17 X LINE 11 0 AUTO. For Taxpayers with status PH MT filled from Attachment Calculation of Income Tax Payable as referred to in Section G Attachments letter i. 13 ADJUSTMENT FOR FOREIGN TAX CREDITS REFUNDED AND HAD BEEN CREDITED IN THE PREVIOUS. YEAR RETURN Income Tax Article 24,14 TOTAL INCOME TAX PAYABLE 12 13 14 0 AUTO. 15 TAX WITHHELD BY OTHER PARTY PAID WITHHELD IN FOREIGN AND BORNED BY THE GOVERNMENT. From Form 1770 II Total Part A column 7,16 a TAX DUE AFTER CREDIT. D TAX CREDIT,14 15 16 AUTO,b TAX OVERLY WITHHELD, 17 PREPAID TAX a MONTHLY INSTALLMENT OF INCOME TAX ARTICLE 25. b NOTICES OF TAX COLLECTION ON INCOME TAX,ARTICLE 25 PRINCIPAL ONLY. 18 TOTAL TAX CREDIT 17a 17b,19 a UNDERPAID TAX INCOME TAX ARTICLE 29 SETTLED.
OVER UNDER PAID,16 18 19 0,E INCOME TAX,b OVERPAID TAX INCOME TAX ARTICLE 28 A dd mm yy. 20 REQUEST Overpaid amount stated in 19 b would be. REFUNDED WITH SKPPKP ARTICLE 17 C COMPLIANCE,REFUNDED c TAXPAYER. RESET COMPENSATED WITH OUTSTANDING REFUNDED WITH SKPPKP ARTICLE 17 D. b TAX PAYABLE d TAXPAYER WHICH MEETS CERTAIN,REQUIREMENTS. INCOME TAX ARTICLE,21 MONTHLY INSTALLMENT FOR THE SUBSEQUENT YEAR. SUBSEQUENT YEAR,INSTALLMENT OF,25 FOR THE,THE AMOUNT IS CALCULATED BY.
a 1 12 X THE TOTAL OF LINE 16 c CALCULATION IN SEPARATE ATTACHMENT. b CALCULATION OF INDIVIDUAL TAXPAYER AS CERTAIN ENTERPRENEUR RESET. OTHER THAN FORM OF 1770 I TO 1770 IV WHETHER FILLED OR THAT ARE NOT FILLED WITH THIS ALSO ATTACHED. CALCULATION OF INSTALLMENT OF INCOME TAX ARTICLE 25 FOR THE. a POWER OF ATTORNEY IF NEEDED g,ATTACHMENTS,SUBSEQUENT YEAR. b THIRD COPY OF TAX PAYMENT SLIP OF INCOME TAX ARTICLE 29 h. INCOME TAX CALCULATION FOR MARRIED TAXPAYER WITH SEPARATION OF. BALANCE SHEET AND INCOME STATEMENT OR RECAPITULATION OF MONTHLY GROSS REVENUE i PROPERTY AND INCOME PH OR HAS HER OWN TIN MT. LIST OF INCOME AND PAYMENT OF INCOME TAX ARTICLE 25 ONLY FOR INDIVIDUAL. d CALCULATION OF FISCAL LOSS CARRY FORWARD j TAXPAYER AS CERTAIN ENTERPRENEUR. RECEIPTS OF WITHHOLDING TAX TAX BORNED BY THE GOVERNMENT TAX PAID AND WITHHELD IN LIST OF TOTAL GROSS INCOME AND FINAL TAX PAYMENT BASED ON GR 46 2013. k FOR EACH TAX PERIOD AND PLACE OF BUSINESS,f COPY OF FORM 1721 A1 AND OR 1721 A2 Pages l. DECLARATION, Understanding all the sanctions provided by the law and regulations i hereby declare that the information stated in this return including all attachments provided SIGNATURE. are true complete clear and under no circumtances whatsoever. TAXPAYER PROXY DATE,F 1 1 32 16,ATTACHMENT I,TAXABLE YEAR. 1770 I ANNUAL INDIVIDUAL INCOME TAX RETURN, MINISTRY OF FINANCE CALCULATION OF DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES.
OF THE REPUBLIC OF INDONESIA AND OR INDEPENDENT PERSONAL SERVICE FOR TAXPAYER APPLYING MM YY MM YY. DIRECTORATE GENERAL OF TAXES BOOKKEEPING SYSTEM BOOKKEEPING RECORDING. FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK,PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK. MARK X IN THE APPROPRIATE BOX,TAXPAYER S NAME, PART A DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND OR INDEPENDENT PERSONAL SERVICE. FOR TAXPAYER APPLYING BOOKKEEPING SYSTEM, BOOKKEEPING SYSTEM FINANCIAL AUDITED ACCOUNTANT OPINION UNAUDITED. NAME OF PUBLIC ACCOUNTANT,TIN OF PUBLIC ACCOUNTANT. NAME OF CPA,TIN OF CPA,NAME OF TAX CONSULTANT,TIN OF TAX CONSULTANT.
NAME OF TAX CONSULTING FIRM,TIN OF TAX CONSULTING FIRM. 1 INCOME FROM BUSINESS ACTIVITIES AND OR INDEPENDENT PERSONAL. SERVICE BASED ON COMMERCIAL FINANCIAL STATEMENT,a GROSS INCOME 1a. b COST OF GOOD SOLD 1b,c OPERATING INCOME 1a 1b AUTO 1c 0. d OPERATING EXPENSE 1d,e NET INCOME 1c 1d AUTO 1e 0. 2 POSITIVE FISCAL ADJUSTMENTS, a COST INCURRED FOR THE PERSONAL BENEFIT OF A TAXPAYER OR HIS DEPENDENTS 2a.
b INSURANCE PREMIUMS FOR HEALTH ACCIDENT LIFE DUAL PURPOSE AND EDUCATION. INSURANCE WHICH ARE PAID BY AN INDIVIDUAL TAXPAYER 2b. c CONSIDERATION OR REMUNERATION RELATED TO EMPLOYMENT OR SERVICES GIVEN IN THE 2c. FORM OF BENEFIT IN KIND, d EXCESSIVE COMPENSATIONAM PAID TO ASSOCIATED PARTIES AS A CONSIDERATION OF. WORK PERFORMED 2d,e GIFTS AID AND DONATIONS 2e,f INCOME TAX. g SALARIES PAID TO BUSINESS OWNER TAXPAYERS DEPENDENT 2g. h ADMINISTRATIVE PENALTY 2h, i POSSITIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION AMORTIZATION. j EXPENSES TO EARN TO COLLECT AND SECURE INCOME SUBJECT TO FINALIZED INCOME TAX. AND NON TAXABLE INCOME,k OTHERS POSITIVE FISCAL ADJUSTMENT 2k. l TOTAL 2a to 2k,3 NEGATIVE FISCAL ADJUSTMENT, a INCOME SUBJECT TO FINAL WITHHOLDING TAX AND NON TAXABLE INCOME BUT INCLUDED IN 3a.
GROSS INCOME, b NEGATIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION AMORTIZATION 3b. c OTHERS NEGATIVE FISCAL ADJUSTMENT 3c,d TOTAL 3a to 3c AUTO 3d 0. 4 TOTAL PART A 1e 2l 3d AUTO 4 0,Copy total part A line 4 to Form 1770 line 1. PAGE 2 ATTACHMENT I,TAXABLE YEAR,ANNUAL INDIVIDUAL INCOME TAX RETURN. MINISTRY OF FINANCE CALCULATION OF DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND OR. INDEPENDENT PERSONAL SERVICE FOR TAXPAYER APPLYING RECORDING. OF THE REPUBLIC OF INDONESIA CALCULATION OF DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT MM YY MM YY. DIRECTORATE GENERAL OF TAXES, CALCULATION OF OTHER DOMESTIC INCOME BOOKKEEPING RECORDING.
FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK,PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK. MARK X IN THE APPROPRIATE BOX,TAXPAYER S NAME, PART B DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND OR INDEPENDENT PERSONAL SERVICE. FOR TAXPAYER APPLYING RECORDING,GROSS INCOME DEEMED. NO TYPES OF BUSINESS NET INCOME Rupiah,2 INDUSTRY,4 INDEPENDENT PERSONAL SERVICE. TOTAL PART B AUTO 0 TPB 0,Copy Total Part B column 5 to Form 1770 line 1.
PART C DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT. NOT INCLUDING INCOME SUBJECT TO FINALIZED INCOME TAX. GROSS INCOME DEDUCTION GROSS INCOME COST NET INCOME. NO NAME AND TIN OF EMPLOYER AUTO,Rupiah Rupiah Rupiah. TOTAL PART C TPC 0,Copy Total Part C Column 5 to Form 1770 line 2. PART D OTHER DOMESTIC NET INCOMES, NOT INCLUDING INCOME SUBJECT TO FINALIZED INCOME TAX. TOTAL NET INCOME,NO TYPES OF INCOME,1 INTEREST,2 ROYALTIES. 4 AWARDS AND PRIZES,5 GAIN FROM THE SALE TRANSFER OF PROPERTY.
6 OTHER INCOMES,TOTAL PART D AUTO TPD 0,Copy Total Part D to Form 1770 line 3. IF NEEDED ADDITIONAL PAGES MAY BE ADDED Page from pages. ATTACHMENT II,TAXABLE YEAR,ANNUAL INDIVIDUAL INCOME TAX RETURN. MINISTRY OF FINANCE OF THE REPUBLIC OF LIST OF INCOME TAX WITHHELD BY OTHER PARTY PAID WITHHELD. MM YY MM YY,INDONESIA IN FOREIGN AND BORNED BY THE GOVERNMENT. DIRECTORATE GENERAL OF TAXES BOOKKEEPING RECORDING. FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK,PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK. MARK X IN THE APPROPRIATE BOX,TAXPAYER S NAME, PART A LIST OF INCOME TAX WITHHELD BY OTHER PARTIES PAID WITHHELD IN FOREIGN AND BORNE BY THE GOVERNMENT.
WITHHOLDING TAX RECEIPT TYPES OF TAX INCOME, NAME OF WITHHOLDING TIN OF WITHHOLDING TOTAL OF INCOME TAX WITHHELD. NO TAX ARTICLE,AGENT AGENT Rupiah,21 22 23 24 26 DTP. NUMBER DATE,1 2 3 4 5 6 7,TOTAL PART A AUTO TPA 0, Copy Total Part A Column 7 to Formulir 1770 line 15. DTP BORNE BY THE GOVERNMENT, Fill column 6 with following options 21 22 23 24 26 DTP Example 21 22 23 24 26 DTP. If there is a Tax Credit of Income Tax Article 24 the column should be filled with maximum creditable amount according to separate attachment. Follow the Instruction related to Part A of Attachment II and Annual Tax Return line 4. IF NEEDED ADDITIONAL PAGES MAY BE ADDED Page from pages of Attachment II. ATTACHMENT III,TAXABLE YEAR,INDIVIDUAL ANNUAL INCOME TAX RETURN.
INCOME SUBJECT TO FINAL TAX AND OR FINAL IN NATURE to. MINISTRY OF FINANCE OF THE, REPUBLIC OF INDONESIA NON TAXABLE INCOME MM YY MM YY. DIRECTORATE GENERAL OF TAXES, SPOUSE S INCOME SHALL BE TAXED SEPARATELY BOOKKEEPING RECORDING. FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK,PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK. MARK X IN THE APPROPRIATE BOX,TAXPAYER S NAME, PART A INCOME SUBJECT TO FINAL TAX AND OR FINAL IN NATURE. INCOME TAX PAYABLE,NO TYPES OF INCOME TAX BASE GROSS INCOME.
INTEREST OF DEPOSIT SAVINGS DISCOUNT ON BANK INDONESIA. CERTIFICATES STATE SECURITIES,2 INTEREST DISCOUNT OF BOND. 3 SALES OF SHARES TRADED IN THE STOCK EXCHANGE,4 LOTTERY PRIZES. SEVERANCE PAYMENT RETIREMENT ALLOWANCE AND,PENSIONS PAID IN LUMP SUM. 6 HONORARIA DERIVED FROM STATE AND OR LOCAL BUDGET. 7 TRANSFERS OF RIGHTS ON LAND AND BUILDING,PROPERTY RECEIVED FROM BUILD OPERATE TRANSFER. 9 LEASE RENT ON LAND OR BUILDING,10 CONSTRUCTION FEES.
11 DISTRIBUTOR DEALER AGENTS OF OIL PRODUCTS, 12 SAVING INTEREST PAID BY COOPERATIVE TO ITS INDIVIDUAL MEMBER. 13 INCOME FROM DERIVATIVE TRANSACTION,14 DIVIDEND,15 WIFE INCOME FROM ONE EMPLOYER. 16 OTHER INCOME SUBJECT TO FINAL TAX AND OR FINAL IN NATURE. 17 TOTAL 1 to 16 AUTO 0,PART B NON TAXABLE INCOME,GROSS INCOME. NO TYPES OF INCOME,1 AID DONATION GIFT,2 INHERITANCE. DISTRIBUTION OF PROFIT RECEIVED BY A MEMBER OF A LIMITED PARTNERSHIP WHOSE CAPITAL. DOES NOT CONSIST OF SHARES PARTNERSHIP ASSOCIATION FIRM AND KONGSI. 4 CLAIM ON HEALTH ACCIDENT LIFE DUAL PURPOSES AND EDUCATION INSURANCE. 5 SCHOLARSHIP,6 OTHER NON TAXABLE INCOME,TOTAL PART B AUTO TPB 0.
PART C SPOUSE S INCOME SHALL BE TAXED SEPARATELY,SPOUSE S NET INCOME SHALL BE TAXED SEPARATELY. ATTACHMENT IV,TAXABLE YEAR,ANNUAL INDIVIDUAL INCOME TAX RETURN. MINISTRY OF FINANCE OF THE ASSETS AT YEAR END to,REPUBLIC OF INDONESIA. DIRECTORATE GENERAL OF TAXES LIABILITIES AT YEAR END. MM YY MM YY, LIST OF MEMBER OF FAMILY S DEPENDENT BOOKKEEPING RECORDING. FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK,PRINT OR TYPE WITH CAPITAL LETTER AND BLACK INK.
MARK X IN THE APPROPRIATE BOX,TAXPAYER S NAME,PART A ASSETS AT YEAR END. COST OF ACQUISITION, NO CODE TYPE OF ASSETS YEAR OF ACQUISITION DESCRIPTION. 1 2 3 4 5 6,1 069 other immovable property,TOTAL PART A TPA 0 AUTO. PART B LIABILITIES AT YEAR END, NO CODE NAME OF LENDER LENDER ADDRESS YEAR LENDING. 1 2 3 4 5 6,TOTAL PART B AUTO TPB 0,PART C LIST OF MEMBER OF FAMILY S DEPENDENT.
NO NAME IDENTITY NUMBER NIK RELATIONSHIP IN FAMILY OCCUPATION. IF NEEDED ADDITIONAL PAGES MAY BE ADDED Page from pages of Attachment IV. WORKPAPER OF INCOME TAX PAYABLE CALCULATION, FOR MARRIED INDIVIDUAL WHO HAVE TAX LIABILITY STATUS MARRIED WITH AN AGREEMENT FOR THE SEPARATION OF PROPERTY AND. INCOME PH OR THE WIFE CHOOSE TO MEET HER TAX RIGHT AND OBLIGATION SEPARATELY MT. No Description Husband s Net Income Wife s Net Income. A NET INCOME AUTO, 1 DOMESTIC NET INCOME FROM BUSINESS ACTIVITIES AND OR INDEPENDENT PERSONAL SERVICE. From Form 1770 Part A line 1,2 DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT. From Form 1770 Part A Line 2 or Form 1770 S Part A Line 1. 3 OTHER DOMESTIC NET INCOME, From Form 1770 Part A line 3 or Form 1770 S Part A line 2. 4 FOREIGN NET INCOME, From Form 1770 Part A line 4 or Form 1770 S Part A line 3.
5 ZAKAT OBLIGATED CHARITY, From Form 1770 Part A line 6 or Form 1770 S Part A line 5. 6 TOTAL 1 2 3 4 5 AUTO 0 0,7 LOSS CARRY FORWARD, Only for Individual Taxpayer who applying bookkeeping system From Form 1770 Part A line 8. 8 TOTAL NET INCOME 6 7 0 0,No Description Value AUTO. B TOTAL HUSBAND AND WIFE S NET INCOME A 8 3 A 8 4 0. C PERSONAL EXEMPTIONS 0,D TAXABLE INCOME B C 0,E INCOME TAX PAYABLE COMBINED. 1770 DIGITAL FORM 1 This form is in compliance with the regulations the Director General of Taxes Number PER 34 PJ 2010 about Income Tax Annual Return Form and General Instructions as amended by regulation the Director General of Taxes Number PER 36 PJ 2015 This form is used for completion income tax annual tax return for Taxable Year 2014 and onwards 2 Print this form in 98 scale not

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