Documents Which Are Regarded As Tax Invoice (for VAT)

Based on the Director General of Taxes Regulation No. PER-27/PJ/2011, concerning other documents that are equivalent to a Tax Invoice (VAT Invoice) are as follows:

  1. Export Declaration which has been granted export approval by the competent authorities of the Directorate General of Customs and Excise and is attached with the invoice which constitutes an inseparable unity with the Export Declaration;
  2. Warrant Delivery of Goods (“SPPB”) made / issued by Bulog / Dolog for distribution of wheat flour;
  3. 3.   Deliveries Note Invoice which is made / issued by Pertamina for delivery of fuel oil and / or fuel oil instead;
  4. Proof of submission of bills for telecommunications services by telecommunications companies;
  5. Tickets, Airway Bill, or Delivery Bill, made / issued for the delivery of domestic air transport services;
  6. of Sale Services Note made / issued for the delivery of port services;
  7. Billing evidence on electricity delivery by electricity company;
  8. Export Declaration on Taxable Services / Intangible Taxable Goods which are attached with invoices which is an integral and inseparable with Export Notice of Taxable Services / Intangible Taxable Goods, for the exportation of Taxable Services / Goods Taxable Not Manifests;
  9. Import Declaration (PIB) which includes the identity of the owner of the goods such as name, address and Taxpayer Identification Number (TIN) and shall be accompanied by the Tax Payment Slip, Custom Payment Slip, Excise and Tax, and / or evidence of tax collection by the Directorate General of Customs and Excise, which include the identity of the owner of the goods such as name, address and Taxpayer Identification Number (TIN), which is an inseparable unity with the Import Declaration on import of taxable goods;
  10. Tax Payment Slip on Value Added Tax on the utilization of Intangible Taxable Goods or Taxable Services from outside the Customs Area;
  11. 11. Billing evidence on deliveries of  Taxable Goods and / or Taxable Services by Drinking Water Company:
  12. Billing Confirmation on deliveries of Taxable Services by stock brokerage; and
  13. Billing Evidence on Deliveries of of taxable services by banks.

The documents mentioned above in order to meet the criteria as a Tax Invoice, must meet at least the following matters:

  • Name, address and Tax Identification Number parties those exports or execute deliveries;
  • the number of units of goods, if any;
  • Tax Base, and
  • total tax payable except in the case of exports.

The documents listed in item 2 s / d 7, 10, 11, and 12, can be credited as input tax by the requirement to include Taxpayer Identification Number and the name of the purchaser of taxable goods or taxable services recipients. While the document on the 8 and 9 can be credited as input tax if such documents include the Taxpayer Identification Number and the name of the party who imports taxable goods, or those who utilize the Taxable Services and / or intangible Taxable Goods.

Comment:

There is a new addition of a document that is equivalent to a Tax Invoice compared with those contained in the former regulation, the following documents “Billing Evidence” on deliveries of taxable services by the banks”.

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on June 3, 2013, in English Version, Forum, New Tax Regulation and tagged , , . Bookmark the permalink. 10 Comments.

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