LAMPIRAN I PERATURAN DIREKTUR JENDERAL · PDF fileSETORAN PAJAK DALAM BAHASA ... TAX PAYMENT...

LAMPIRAN I PERATURAN DIREKTUR JENDERAL PAJAK NOMOR : PER-25/PJ/2011 TENTANG : BENTUK DAN TATA CARA

PENGGUNAAN TEMPLATE SURATSETORAN PAJAK DALAM BAHASAINGGRIS

TAX PAYMENT SLIP (SSP) FILLING MANUAL

A quick guide on how to use this template.

1. This template is in compliance with the Director General of Taxes Decree No. Per-38/PJ/2009 as amendedwith Per-23/PJ/2010 on Tax Payment Slip Form.

2. To optimally use this template, we advise you to use Adobe Reader version 8 or later.3. All the information you need to fill are located in the first page.4. If the “highlight fields” option is activated, all the columns that you’re supposed to be filling will be

highlighted in light-blue color.5. You can use the Reset Form button. Click the button and the form will be cleared from previous filling.6. Fill in the Tax ID Number column with your Taxpayer Identification Number (NPWP).7. Fill in the Name column with your name as it appears in your Taxpayer ID Number (NPWP) card.8. Fill in the Address column with your address as it appears in your Taxpayer ID Number (NPWP) card.9. If you’re a Taxpayer who hasn’t applied for a Tax ID Number, fill in the Tax ID Number and the Address

column with the following: a. for Individual Taxpayers, fill with the number 01.000.000.0 – XXX.000 where the XXX refers to the

code of the tax office by which the area of your residence is administered; b. for Corporate Taxpayers, fill with the number 04.000.000.0 – XXX.000 where the XXX refers to the

code of the tax office by which the area of your residence is administered. c. Fill in the Name and Address column as it appears in your Resident Identity Card (KTP) or other legal

identity cards.10. The Taxable Object Number (NOP) and Address column are to be filled only for property related

transactions, e.g. Sale or Transfer of Land and/or Building, Self-Construction Activity, etc. For the Addresscolumn, fill in with the address of your Taxable Object as it appears in your Notice of Land and Building TaxAssessment Notification (SPPT).

11. Fill in the Tax Account Code and Payment Code by referring to attachment 2. Be cautioned as these twocodes must be filled correctly and completely to ensure your payment will be well administered.

12. If the Tax Account Code and Payment Code are valid, the description will be automatically shown in theDescription column next to them. We strongly advise you to check whether the description matches yourintended payment purpose.

13. For transactions concerning Income Tax Article 4 Paragraph (2) on Transfer of Property in the Form of Landand/or Building, you are required to include the name of the buyer. An additional column will appear oncethe Tax Account (411128) and the Payment Code (402) has been inputted. Fill in the column with the nameof the buyer.

14. For transactions concerning Income Tax Article 4 Paragraph (2) on Lease of Land and/or Building, you arerequired to include the name of the lessee. An additional column will appear once the Tax Account (411128)and the Payment Code (403) has been inputted. Fill in the column with the name of the lessee.

15. For the Tax Period column, place an X-mark inside the box to mark the Tax Period. You can only use onePayment Slip for one Tax Period. Payment for more than one Tax Period can only be done using differentslips. Only Taxpayers who meet certain criteria will be eligible to deposit Income Tax Article 25 for severalTax Periods using one Payment Slip.

16. Fill in the Tax Year column.17. Fill in the Tax Notification Number column, if any. Leave this column blank if your payment isn’t based on

Tax Notification (STP, SKPKB or SKPKBT).18. Fill in the Amount Paid column with the amount of your payment in numbers.19. Select the currency of your payment from the drop-down box right next to it, either US Dollar or Rupiah.20. Upon input, the form will automatically generate the amount of your payment that you’ve inputted in

number into words. We strongly advise you to check whether matches your intended payment amount.21. Fill in the Place and Date column with the place and date of your payment transaction.22. Fill in the Payment Done By column with the name of the person who does the payment transaction.23. The next four pages will be automatically filled in accordance with your filling of the first page.24. You must at least print the second (slip copy 1), third (slip copy 2), fourth (slip copy 3) and fifth (slip copy

4) pages for the bank to process your payment transaction. For printing purpose, use the HVS paper size A4(210x297mm). Do not fold or rumple the paper.

25. All the pages of the printed form must be signed, and stamped with your company seal (if any).

Thank you for paying your taxes.

LAMPIRAN IIPERATURAN DIREKTUR JENDERAL PAJAK

NOMOR : PER-25/PJ/2011 TENTANG : BENTUK DAN TATA CARA

PENGGUNAAN TEMPLATE SURATSETORAN PAJAK DALAM BAHASAINGGRIS

TAX ACCOUNT AND PAYMENT CODE LIST

1. Tax Account Code 411121 for Income Tax Article 21

PaymentCode Payment Type Description

100 Income Tax Article 21 PeriodicPayment

Payment to settle tax underpaid in accordance with IncomeTax Article 21 Periodic Tax Returns, including amendments,provided that the Director General of Taxes has notcommenced an audit.

199 Income Tax Article 21 PrepaidPayment on Notice of TaxAssessment

Payment to settle Income Tax Article 21 Notice of TaxAssessment before issuance.

200 Income Tax Article 21 AnnualPayment

Payment to settle tax underpaid in accordance with IncomeTax Article 21 Annual Tax Returns.

300 Income Tax Article 21 Payment onNotice of Tax Collection

Payment to settle amount payable in accordance withIncome Tax Article 21 Notice of Tax Collection.

310 Income Tax Article 21 Payment onNotice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withIncome Tax Article 21 Notice of Tax UnderpaymentAssessment.

311 Final Income Tax Article 21 Noticeof Tax Underpayment Assessmentin terms of Lump Sum Payment onPension, Annuity, and SeverancePay

Payment to settle amount underpaid in accordance withFinal Income Tax Article 21 Notice of Tax UnderpaymentAssessment in terms of lump sum payment on pension,annuity, and severance pay.

320 Income Tax Article 21 Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withIncome Tax Article 21 Notice of Additional TaxUnderpayment Assessment.

321 Final Income Tax Article 21 Noticeof Additional Tax UnderpaymentAssessment in Terms of Lump SumPayment on Pension, Annuity, andSeverance Pay

Payment to settle amount underpaid in accordance withFinal Income Tax Article 21 Notice of Additional TaxUnderpayment Assessment in terms of lump sum paymenton pension, annuity, and severance pay.

390 Payment on Notice of CorrectionDecision, Decision on Objection,Decision on Appeal, or Decision onReview

Payment to settle amount underpaid in accordance withNotice of Correction Decision, Decision on Objection,Decision on Appeal, or Decision on Review.

401 Final Income Tax Article 21 inTerms of Lump Sum Payment onPension, Annuity, and SeverancePay

Payment to settle Final Income Tax Article 21 payable interms of pension, annuity, and severance pay.

402 Final Income Tax Article 21 inTerms of Wages, Salaries,Honoraria, Bonuses, Gratuities, andOther Remunerations Received byState Officials, Civil Servants,Members of the Armed Forces,Members of the Police Forces, andTheir Retirees

Payment to settle Final Income Tax Article 21 Payable interms of wages, salaries, honoraria, bonuses, gratuities,and other remunerations received by state officials, civilservants, members of the armed forces, members of thepolice forces, and their retirees.

500 Income Tax Article 21 on VoluntaryDisclosal on Incorrectness

Payment to settle tax underpaid in accordance withvoluntary disclosal on Income Tax Article 21 Tax returnsincorrectness as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.

501 Income Tax Article 21 onTermination of Investigation onCriminal Tax Offence

Payment to settle Tax payable in accordance with IncomeTax Article 21 Tax Returns in terms of Termination ofInvestigation on Criminal Tax Offence as stated in Article44B Paragraph (2) of the Law on General Provisions andTax Procedures.

510 Administrative Penalties in the Formof Fines or Surcharges in Terms ofVoluntary Disclosal on Incorrectness

Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onIncome Tax Article 21 Tax Returns incorrectness, as statedin Article 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.

511 Administrative Penalties in the Formof Fines in Terms of Termination ofInvestigation on Criminal TaxOffence

Payment to settle administrative penalties in the form offines in terms of termination of investigation on criminal taxoffence , as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.




Payment to settle tax payable in accordance with IncomeTax Article 22 Periodic Tax Returns including amendments,provided that the Director General of Taxes has notcommenced an audit.



300 Income Tax Article 22 Notice of TaxCollection

Payment to settle amount payable in accordance withIncome Tax Article 22 Notice of Tax Collection.

310 Income Tax Article 22 Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withIncome Tax Article 22 Notice of Tax UnderpaymentAssessment.

311 Final Income Tax Article 22 Noticeof Tax Underpayment Assessment

Payment to amount underpaid in accordance with FinalIncome Tax Article 22 Notice of Tax UnderpaymentAssessment.


Payment to settle amount underpaid in accordance withIncome Tax Article 22 Notice of Additional TaxUnderpayment Assessment.

321 Final Income Tax Article 22 Noticeof Additional Tax Underpayment

Payment to settle amount underpaid in accordance withFinal Income Tax Article 22 Notice of Additional TaxUnderpayment Assessment.



401 Final Income Tax Article 22 inTerms of Petroleum and NaturalGas Redemption

Payment to settle Final Income Tax Article 22 Payable inTerms of Petroleum and Natural Gas Redemption.

403 Final Income Tax Article 22 inTerms of Highly Luxurious Goods

Payment to settle Final Income Tax Article 22 Payable inTerms of Highly Luxurious Goods.


Payment to settle Tax underpaid in accordance withvoluntary disclosal on Income Tax Article 22 Periodic TaxReturns incorrectness as stated in Article 8 Paragraph (3)or (5) of the Law on General Provisions and TaxProcedures.


Payment to settle tax payable in accordance with IncomeTax Article 22 Periodic Tax Returns in terms of terminationof investigation on criminal tax offence as stated in Article44B Paragraph (2) of the Law on General Provisions andTax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onIncome Tax Article 22 Periodic Tax Returns incorrectness,as stated in Article 8 Paragraph (3) or (5) of the Law onGeneral Provisions and Tax Procedures.


Payment to settle administrative penalties in the form offines in terms of termination of investigation on criminal taxoffence , as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.

900 Withholding Income Tax Article 22 Payment to settle Income Tax Article 22 withhold byWitholding Agent.

3. Tax Account Code 411123 for Import Income Tax Article 22


100 Import Income Tax Article 22Periodic Payment

Payment to settle tax underpaid in accordance with ImportIncome Tax Article 22 Periodic Tax Returns, includingamendments, provided that the Director General of Taxeshas not commenced an audit.

199 Import Income Tax Article 22Prepaid Payment on Notice of TaxAssessment

Payment to settle Import Income Tax Article 22 Notice ofTax Assessment before issuance.

300 Import Income Tax Article 22 Noticeof Tax Collection STP

Payment to settle amount payable in accordance withIncome Tax Article 22 Notice of Tax Collection in terms ofimport transaction.

310 Import Income Tax Article 22 Noticeof Tax Underpayment Assessment

Payment to settle amount underpaid in accordance withIncome Tax Article 22 Notice of Tax UnderpaymentAssessment in terms of import transaction..

320 Import Income Tax Article 22 Noticeof Additional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withIncome Tax Article 22 Notice of Additional TaxUnderpayment Assessment in terms of import transaction.


Payment to settle tax underpaid in accordance with Noticeof Correction Decision, Decision on Objection, Decision onAppeal, or Decision on Review.

500 Import Income Tax Article 22 onVoluntary Disclosal on Incorrectness

Payment to settle tax underpaid in accordance withvoluntary disclosal on income tax article 22 Periodic TaxReturns incorrectness as stated in Article 8 Paragraph (3)or (5) of the Law on General Provisions and TaxProcedures.

501 Import Income Tax Article 22 onTermination of Investigation onCriminal Tax Offence

Payment to settle tax payable in accordance with ImportIncome Tax Article 22 Periodic Tax Returns in terms oftermination of investigation on criminal tax offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onImport Income Tax Article 22 Tax Periodic Returnsincorrectness, as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.


Payment to settle administrative penalties in the form offines in terms of termination of investigation on criminaltax offence , as stated in Article 44B Paragraph (2) of theLaw on General Provisions and Tax Procedures.




Payment to settle tax underpaid in accordance with IncomeTax Article 23 Periodic Tax Returns including amendments(other than Income Tax Article 23 in terms of dividend,interest, royalties, and service), provided that the DirectorGeneral of Taxes has not commenced an audit.

101 Income Tax Article 23 on Dividend Payment to settle tax underpaid in terms of dividend paidto Resident Corporate Taxpayer in terms of Income TaxArticle 23 Periodic Tax Returns.

102 Income Tax Article 23 on Interest Payment to settle tax underpaid in terms of interest(including premiums, discounts, and compensation for loanrepayment guarantees) paid to Resident CorporateTaxpayer in accordance with Income Tax Article 23 PeriodicTax Returns.

103 Income Tax Article 23 on Royalties Payment to settle tax underpaid in terms of royalties paidto Resident Corporate Taxpayer in accordance with IncomeTax Article 23 Periodic Tax Returns.

104 Income Tax Article 23 on Service Payment to settle Income Tax Article 23 Underpaid interms of service paid to Resident Taxpayer in accordancewith Income Tax Article 23 Periodic Tax Returns.



300 Income Tax Article 23 Notice of TaxCollection

Payment to settle amount payable in accordance withIncome Tax Article 23 Notice of Tax Collection (other thanIncome Tax Article 23 Notice of Tax Collection in terms ofdividend, interest, royalties, and service).

301 Income Tax Article 23 Notice of TaxCollection in Terms of Dividend,Interest, Royalties, and Service

Payment to settle amount payable in accordance withIncome Tax Article 23 Notice of Tax Collection in terms ofdividend, interest, royalties, and service.

310 Income Tax Article 23 Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withIncome Tax Article 23 Notice of Tax UnderpaymentAssessment (other than dividend, interest, royalties, andservice).

311 Income Tax Article 23 Notice of TaxUnderpayment Assessment in Termsof Dividend, Interest, Royalties, andService

Payment to settle amount underpaid in accordance withIncome Tax Article 23 Notice of Tax UnderpaymentAssessment in terms of dividend, interest, royalties, andservice.

312 Final Income Tax Article 23 Paymenton Notice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withFinal Income Tax Article 23 Notice of Tax UnderpaymentAssessment.


Payment to settle amount underpaid in accordance withIncome Tax Article 23 Notice of Additional TaxUnderpayment Assessment (other than dividend, interest,royalties, and service).

321 Income Tax Article 23 Notice ofAdditional Tax UnderpaymentAssessment in Terms of Dividend,Interest, Royalties, and Service

Payment to settle amount underpaid in accordance withIncome Tax Article 23 Notice of Additional TaxUnderpayment Assessment in terms of dividend, interest,royalties, and service.

322 Final Income Tax Article 23 Notice ofAdditional Tax UnderpaymentAssessment




401 Final Income Tax Article 23 in Termsof Savings Interest Paid by aCooperatives

Payment to settle Final Income Tax Article 23 underpaid interms of savings interest paid by a cooperatives.


Payment to settle tax underpaid (including Income TaxArticle 23 on dividend, interest, royalties, and service) inaccordance with voluntary disclosal on incorrectness asstated in Article 8 Paragraph (3) or (5) of the Law onGeneral Provisions and Tax Procedures.


Payment to settle tax payable in accordance with IncomeTax Article 23 Tax Returns in terms of termination ofinvestigation on criminal tax offence as stated in Article44B Paragraph (2) of the Law on General Provisions andTax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onIncome Tax Article 23 Periodic Tax Returns incorrectness,as stated in Article 8 Paragraph (3) or (5) of the Law onGeneral Provisions and Tax Procedures.



5. Tax Account Code 411125 for Personal Income Tax Article 25/29


100 Personal Income Tax Article 25Periodic Payment

Payment to settle Personal Income Tax Article 25 payable.

101 Personal Income Tax Article 25Periodic Payment for CertainTaxpayers

Payment to settle Personal Income Tax Article 25 payablefor Certain Taxpayers.

199 Personal Income Tax PrepaidPayment on Notice of TaxAssessment

Payment to settle Personal Income Tax Notice of TaxAssessment before issuance.

200 Personal Income Tax AnnualPayment

Payment to settle Personal Income Tax underpaid inaccordance with Personal Income Tax Annual Tax Returns,including amendments, provided that the Director Generalof Taxes has not commenced an audit.

300 Personal Income Tax Notice of TaxCollection

Payment to settle amount payable in accordance withPersonal Income Tax Notice of Tax Collection.

310 Personal Income Tax Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withPersonal Income Tax Notice of Tax UnderpaymentAssessment.

320 Personal Income Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withPersonal Income Tax Notice of Additional TaxUnderpayment Assessment.



500 Personal Income Tax on VoluntaryDisclosal on Incorrectness

Payment to settle amount underpaid in accordance withvoluntary disclosal on Personal Income Tax Returnsincorrectness as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.

501 Personal Income Tax on Terminationof Investigation on Criminal TaxOffence

Payment to settle amount payable in accordance withPersonal Income Tax Returns in terms of termination ofinvestigation on criminal tax offence as stated in Article44B Paragraph (2) of the Law on General Provisions andTax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onPersonal Income Tax Returns incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



6. Tax Account Code 411126 for Corporate Income Tax Article 25/29


100 Corporate Income Tax Article 25Periodic Payment

Payment to settle Corporate Periodic Income Tax Article 25Payable.

199 Corporate Income Tax PrepaidPayment on Notice of TaxAssessment

Payment to settle Corporate Income Tax Notice of TaxAssessment before issuance.

200 Corporate Income Tax AnnualPayment

Payment to settle Corporate Income Tax underpaid inaccordance with Corporate Income Tax Annual TaxReturns, including amendments, provided that the DirectorGeneral of Taxes has not commenced an audit.

300 Corporate Income Tax Notice of TaxCollection

Payment to settle amount payable in accordance withCorporate Income Tax Notice of Tax Collection.

310 Corporate Income Tax Notice of TaxUnderpayment Assessment

Payment to settle Corporate Income Tax underpaid inaccordance with Corporate Income Tax Notice of TaxUnderpayment Assessment.

320 Corporate Income Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle Corporate Income Tax underpaid inaccordance with Corporate Income Tax Article Notice ofAdditional Tax Underpayment Assessment.



500 Corporate Income Tax on VoluntaryDisclosal on Incorrectness

Payment to settle amount payable in accordance withVoluntary Disclosal on Corporate Income Tax ReturnsIncorrectness as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.

501 Corporate Income Tax onTermination of Investigation onCriminal Tax Offence

Payment to settle tax payable in accordance withCorporate Income Tax Article Returns in terms oftermination of investigation on criminal tax offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onCorporate Income Tax Returns Incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



7. Tax Account Code 411127 for Corporate Income Tax Article 26



Payment to settle Income Tax Article 26 payable (otherthan dividend, interest, royalties, service, and PermanentEstablishments’ after-tax income) in accordance withIncome Tax Article 26 Periodic Tax Returns.

101 Income Tax Article 26 on Dividend Payment to settle Income Tax Article 26 payable in termsof dividend in accordance with Income Tax Article 26Periodic Tax Returns.

102 Income Tax Article 26 on Interest Payment to settle Income Tax Article 26 payable in termsof interest (including premiums, discounts, swap premiumsand compensation in accordance with a loan guarantee)paid to Non-Resident Taxpayer in accordance with IncomeTax Article 26 Periodic Tax Returns.

103 Income Tax Article 26 on Royalties Payment to settle Income Tax Article 26 payable in termsof royalties paid to Non-Resident Taxpayer in accordancewith Income Tax Article 26 Periodic Tax Returns.

104 Income Tax Article 26 on Service Payment to settle Income Tax Article 26 payable in termsof service paid to Non-Resident Taxpayer in accordancewith Income Tax Article 26 Periodic Tax Returns.

105 Income Tax Article 26 on PermanentEstablishment’s After-Tax Income

Payment to settle Income Tax Article 26 payable in termsof a Permanent Establishment’s aftertax income inaccordance with Income Tax Article 26 Annual TaxReturns.



300 Income Tax Article 26 Payment onNotice of Tax Collection

Payment to settle amount payable in accordance withIncome Tax Article 26 Notice of Tax Collection (other thanIncome Tax Article 26 Notice of Tax Collection in terms ofdividend, interest, royalties, Service, and PermanentEstablishment’s after-tax income).

301 Income Tax Article 26 Payment onNotice of Tax Collection in Terms ofDividend, Interest, Royalties,Service, and PermanentEstablishment’s After-Tax Income

Payment to settle amount payable in accordance withIncome Tax Article 26 Notice of Tax Collection in Terms ofdividend, interest, royalties, service, and PermanentEstablishment’s after-tax income.

310 Income Tax Article 26 Payment onNotice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withIncome Tax Article 26 Notice of Tax UnderpaymentAssessment (other than Income Tax Article 26 Notice ofTax Collection in terms of dividend, interest, royalties,service, and Permanent Establishment’s after-tax income).

311 Income Tax Article 26 Payment onNotice of Tax UnderpaymentAssessment in Terms of Dividend,Interest, Royalties, Service, andPermanent Establishment’sAfter-Tax Income

Payment to settle amount underpaid in accordance withIncome Tax Article 26 Notice of Tax UnderpaymentAssessment in terms of dividend, interest, royalties,service, and Permanent Establishment’s after-tax income.

320 Income Tax Article 26 Payment onNotice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withIncome Tax Article 26 Notice of Additional TaxUnderpayment Assessment (other than Income Tax Article26 Notice of Tax Collection in Terms of dividend, interest,royalties, service, and Permanent Establishment’s after-taxincome).

321 Income Tax Article 26 Payment onNotice of Additional TaxUnderpayment AssessmentCollection in Terms of Dividend,Interest, Royalties, Service, andPermanent Establishment’sAfter-Tax Income

Payment to settle amount underpaid in accordance withIncome Tax Article 26 Notice of Additional TaxUnderpayment Assessment in Terms of dividend, interest,royalties, service, and Permanent Establishment’s after-taxincome.



500 Income Tax Article 26 for VoluntaryDisclosal on Incorrectness

Payment to settle tax payable in accordance with voluntarydisclosal on Corporate Income Tax Returns Incorrectnessas stated in Article 8 Paragraph (3) or (5) of the Law onGeneral Provisions and Tax Procedures.

501 Income Tax Article 26 forTermination of Investigation onCriminal Tax Offence

Payment to settle Income Tax Payable in accordance withCorporate Income Tax Article Returns in terms ofTermination of Investigation on Criminal Tax Offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onIncome Tax Article 26 Returns Incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



8. Tax Account Code 411128 for Final Income Tax


199 Final Income Tax Prepaid Paymenton Notice of Tax Assessment

Payment to settle Final Income Tax Notice of TaxAssessment before issuance.

300 Final Income Tax Notice of TaxCollection

Payment to settle amount payable in accordance with FinalIncome Tax Notice of Tax Collection

310 Final Income Tax Article 4 Paragraph(2) Notice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withFinal Income Tax Article 4 Paragraph (2) Notice of TaxUnderpayment Assessment.

311 Final Income Tax Article 15 Notice ofTax Underpayment Assessment


312 Final Income Tax Article 19 Notice ofTax Underpayment Assessment


320 Final Income Tax Article 4 Paragraph(2) Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withFinal Income Tax Article 4 Paragraph (2) Notice ofAdditional Tax Underpayment Assessment.






Payment to settle amount Underpaid in accordance withNotice of Correction Decision, Decision on Objection,Decision on Appeal, or Decision on Review.

401 Final Income Tax Article 4 Paragraph(2) on Bond Interest/ Premium andGovernment Bond.

Payment to settle Final Income Tax Article 4 Paragraph (2)on bond interest/premium and Government Bond.

402 Final Income Tax Article 4 Paragraph(2) on Transfer of Property in theForm of Land and/or Buildings

Payment to settle Final Income Tax Article 4 Paragraph (2)on transfer of property in the form of land and/orbuildings.

403 Final Income Tax Article 4 Paragraph(2) on Lease of Land and/orBuildings

Payment to settle Final Income Tax Article 4 Paragraph (2)on lease of land and/or buildings.

404 Final Income Tax Article 4 Paragraph(2) on Interest from Deposits orSavings, Giro Service, and BICertificate Discount.

Payment to settle Final Income Tax Article 4 Paragraph (2)on interest from deposits or savings, giro service, and BICertificate discount.

405 Final Income Tax Article 4 Paragraph(2) on Lottery Prize

Payment to settle Final Income Tax Article 4 Paragraph (2)on lottery prize.

406 Final Income Tax Article 4 Paragraph(2) on Transaction of Shares andOther Securities at the StockExchange

Payment to settle Final Income Tax Article 4 Paragraph (2)on transaction of shares and other securities at the stockexchange.

407 Final Income Tax Article 4 Paragraph(2) on Founder’s Stock Sale

Payment to settle Final Income Tax Article 4 Paragraph (2)on founder stock’s sale.

408 Final Income Tax Article 4 Paragraph(2) on Sale of Stocks Owned by aJoint Venture Company

Payment to settle Final Income Tax Article 4 Paragraph (2)on sale of stocks owned by a joint venture company.

409 Final Income Tax Article 4 Paragraph(2) on Construction Service

Payment to settle Final Income Tax Article 4 Paragraph (2)on construction service.

410 Final Income Tax Article 15 onDomestic Sea Shipping Service

Payment to settle Final Income Tax Article 15 on domesticsea shipping service.

411 Final Income Tax Article 15 onInternational Sea and/or AirShipping Service

Payment to settle Final Income Tax Article 15 oninternational sea and/or air shipping service.

413 Final Income Tax Article 15 onIncome Received by ForeignCommerce Representative Office

Payment to settle final Income Tax Article 15 on incomereceived by foreign commerce representative office.

414 Final Income Tax Article 15 on ProfitSharing

Payment to settle final Income Tax Article 15 on profitsharing.

415 Final Income Tax Article 15 on BOTFinancing

Payment to settle final Income Tax Article 15 on BuildOperate Transfer (BOT) Financing.

416 Final Income Tax Article 19 onRevaluation of Fixed Assets

Payment to settle final Income Tax Article 19 onrevaluation of fixed assets.

417 Final Income Tax Article 4 Paragraph(2) on Savings Interest Paid by aCooperatives to its Member

Payment to settle Final Income Tax Article 4 Paragraph (2)on savings interest paid by a cooperatives to its Member.

418 Final Income Tax Article 4 Paragraph(2) on Transaction of Derivatives atthe Capital Market

Payment to settle final Income Tax Article 4 Paragraph (2)on transaction of derivatives at the capital market.

419 Final Income Tax Article 17Paragraph (2c) on Dividend

Payment to settle final Income Tax Article 17 Paragraph(2c) on dividend received by resident personal taxpayer.

499 Other Final Income Tax Payment to settle Other Final Income Tax.500 Final Income Tax for Voluntary

Disclosal on IncorrectnessPayment to settle Final Income Tax payable in accordancewith voluntary disclosal on Corporate Income Tax Returnsincorrectness as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.

501 Final Income Tax for Termination ofInvestigation on Criminal TaxOffence

Payment to settle Final Income Tax Payable in accordancewith Corporate Income Tax Article Returns in terms oftermination of investigation on criminal tax offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal on FinalIncome Returns incorrectness, as stated in Article 8Paragraph (3) or (5) of the Law on General Provisions andTax Procedures.



9. Tax Account Code 411129 for Other Non Petroleum and Natural Gas Income


100 Other Non Petroleum and NaturalGas Income Tax

Payment to settle Other Non Petroleum and Natural GasIncome Tax, other than Income Tax Article 15 onchartered domestic air service.

101 Income Tax Article 15 on DomesticAir Service

Periodic payment to settle Income Tax Article 15 onchartered domestic air service (non-final).

300 Other Non Petroleum and NaturalGas Income Tax Notice of TaxCollection

Payment to settle amount payable in accordance withOther Non Petroleum and Natural Gas Income Tax Noticeof Tax Collection, other than Income Tax Article 15 onchartered domestic air service.

301 Income Tax Article 15 Notice of TaxCollection on Domestic Air Service

Payment to settle amount payable in accordance withIncome Tax Article 15 Notice of Tax Collection on chartereddomestic air service (non-final).

310 Other Non Petroleum and NaturalGas Income Tax Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Non Petroleum and Natural Gas Income Tax Noticeof Tax Underpayment Assessment other than Income TaxArticle 15 on chartered domestic air service.

311 Income Tax Article 15 Notice of TaxUnderpayment Assessment onDomestic Air Service

Payment to settle amount underpaid in accordance withIncome Tax Article 15 Notice of Additional TaxUnderpayment Assessment on chartered domestic airservice (non-final).

320 Other Non Petroleum and NaturalGas Income Tax Notice of AdditionalTax Underpayment Assessment

Payment to settle amount underpaid in accordance withOther Non Petroleum and Natural Gas Income Tax Noticeof Additional Tax Underpayment Assessment other thanIncome Tax Article 15 on chartered domestic air service.

321 Income Tax Article 15 Notice ofAdditional Tax UnderpaymentAssessment on Domestic Air Service

Payment to settle amount underpaid in accordance withIncome Tax Article 15 on chartered domestic air service(non-final).



500 Other Non Petroleum and NaturalGas Income Tax for VoluntaryDisclosal on Incorrectness

Payment to settle tax payable in accordance with voluntarydisclosal on Other Non Petroleum and Natural Gas IncomeTax Returns incorrectness as stated in Article 8 Paragraph(3) or (5) of the Law on General Provisions and TaxProcedures.

501 Other Non Petroleum and NaturalGas Income Tax on Termination ofInvestigation on Criminal TaxOffence

Payment to settle tax payable in accordance with OtherNon Petroleum and Natural Gas Income Tax Returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal on OtherNon Petroleum and Natural Gas Income Tax ReturnsIncorrectness, as stated in Article 8 Paragraph (3) or (5) ofthe Law on General Provisions and Tax Procedures.



10. Tax Account Code 411131 for Foreign Fiscal Tax


100 Foreign Fiscal Payment to settle Foreign Fiscal.300 Foreign Fiscal Notice of Tax

CollectionPayment to settle amount payable in accordance withForeign Fiscal Notice of Tax Collection.

11. Tax Account Code 411111 for Petroleum Income Tax


100 Petroleum Income Tax Periodic payment to settle Petroleum Income Tax.300 Petroleum Income Tax Notice of Tax

CollectionPayment to settle amount payable in accordance withPetroleum Income Tax Notice of Tax Collection.

310 Petroleum Income Tax Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withPetroleum Income Tax Notice of Tax UnderpaymentAssessment.

320 Petroleum Income Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withPetroleum Income Tax Notice of Additional TaxUnderpayment Assessment.



12. Tax Account Code 411112 for Natural Gas Income Tax


100 Natural Gas Income Tax Periodic payment to settle Natural Gas Income Tax.300 Natural Gas Income Tax Notice of

Tax CollectionPayment to settle amount payable in accordance withNatural Gas Income Tax Notice of Tax Collection.

310 Natural Gas Income Tax Notice ofTax Underpayment Assessment

Payment to settle amount underpaid in accordance withNatural Gas Income Tax Notice of Tax UnderpaymentAssessment.

320 Natural Gas Income Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withNatural Gas Income Tax Notice of Additional TaxUnderpayment Assessment.



13. Tax Account Code 411119 for Other Petroleum and Natural Gas Income Tax


100 Other Petroleum and Natural GasIncome Tax

Periodic payment to settle Other Petroleum and NaturalGas Income Tax.

300 Other Petroleum and Natural GasIncome Tax Notice of Tax Collection

Payment to settle amount payable in accordance withOther Petroleum and Natural Gas Income Tax Notice ofTax Collection.

310 Other Petroleum and Natural GasIncome Tax Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Petroleum and Natural Gas Income Tax Notice ofTax Underpayment Assessment.

320 Other Petroleum and Natural GasIncome Tax Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Petroleum and Natural Gas Income Tax Notice ofAdditional Tax Underpayment Assessment.



14. Tax Account Code 411211 for Domestic Value Added Tax


100 Domestic Value Added Tax PeriodicPayment

Payment to settle tax underpaid in accordance withDomestic Value Added Tax Periodic Tax Returns.

101 Value Added Tax Payment onIntangible Taxable Goods fromOutside the Customs Area

Payment to settle tax payable on utilisation of IntangibleTaxable Goods from outside the Customs Area.

102 Value Added Tax Payment onTaxable Service from Outside theCustoms Area

Payment to settle tax payable on utilisation of TaxableService from outside the Customs Area.

103 Payment on Self-ConstructionActivities

Payment to settle Value Added Tax Payable on Self-Construction Activities.

104

Payment on Assets OriginallyAcquired Not for Sale

Payment to settle Value Added Tax Payable on transfer ofassets that were not originally acquired for sale.

Payment on Transfer of Assets inTerms of Company Restructuring

Payment to settle Value Added Tax payable on transfer ofassets in terms of company restructuring.

199 Domestic Value Added Tax PrepaidPayment on Notice of TaxAssessment

Payment to settle Domestic Value Added Tax Notice ofTax Assessment before issuance.

300 Domestic Value Added Tax Notice ofTax Collection

Payment to settle amount payable in accordance withDomestic Value Added Tax Notice of Tax Collection.

310 Domestic Value Added Tax Notice ofTax Underpayment Assessment

Payment to settle amount underpaid in accordance withDomestic Value Added Tax Notice of Tax UnderpaymentAssessment.

311 Notice of Tax UnderpaymentAssessment in Terms of Value AddedTax on Utilisation of IntangibleTaxable Goods from Outside theCustoms Area

Payment to settle amount underpaid in accordance withNotice of Tax Underpayment Assessment in terms ofValue Added Tax on utilisation of intangible taxable goodsfrom outside the customs area.

312 Notice of Tax UnderpaymentAssessment in Terms of Utilisation ofValue Added Tax on Taxable Servicefrom Outside the Customs Area

Payment to settle amount underpaid in accordance withNotice of Tax Underpayment Assessment in terms ofValue Added Tax on utilisation of taxable service fromoutside the customs area.

313 Value Added Tax Notice of TaxUnderpayment Assessment onSelf-Construction Activities

Payment to settle amount underpaid in accordance withNotice of Tax Underpayment Assessment onSelf-Construction Activities.

314 Domestic Value Added Tax Notice ofTax Underpayment Assessment forWithholding Agent

Payment to settle amount underpaid in accordance withDomestic Value Added Tax Notice of Tax UnderpaymentAssessment in terms of Withholding Agent’s obligation.

320 Domestic Value Added Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withDomestic Value Added Tax Notice of Additional TaxUnderpayment Assessment.

321 Notice of Additional TaxUnderpayment Assessment in Termsof Value Added Tax on Utilisation ofIntangible Taxable Goods fromOutside the Customs Area

Payment to settle amount underpaid in accordance withNotice of Additional Tax Underpayment Assessment interms of Value Added Tax on utilisation of intangibletaxable goods from outside the customs area.

322 Notice of Additional TaxUnderpayment Assessment in Termsof Value Added Tax on Utilisation ofTaxable Service from Outside theCustoms Area

Payment to settle amount underpaid in accordance withNotice of Additional Tax Underpayment Assessment interms of Value Added Tax on utilisation of taxable servicefrom outside the customs area.

323 Value Added Tax Notice of AdditionalTax Underpayment Assessment onSelf-Construction Activities

Payment to settle amount underpaid in accordance withNotice of Additional Tax Underpayment Assessment onSelf-Construction Activities.

324 Domestic Value Added Tax Notice ofAdditional Tax UnderpaymentAssessment for Withholding Agent

Payment to settle amount underpaid in accordance withDomestic Value Added Tax Notice of Additional TaxUnderpayment Assessment in terms of WithholdingAgent’s obligation.



500 Domestic Value Added Tax forVoluntary Disclosal on Incorrectness

Payment to settle Domestic Value Added Tax payable inaccordance with voluntary disclosal on Value Added TaxReturns incorrectness as stated in Article 8 Paragraph (3)or (5) of the Law on General Provisions and TaxProcedures.

501 Domestic Value Added Tax onTermination of Investigation onCriminal Tax Offence

Payment to settle Other Domestic Value Added TaxPayable in accordance with Value Added Tax returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onValue Added Tax Returns incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



900 Withholding Domestic Value AddedTax

Payment to settle Domestic Value Added Tax withhold byWithholding Agent.

15. Tax Account Code 411212 for Import Value Added Tax


100 Import Value Added Tax PeriodicPayment

Payment to settle Value Added Tax Payable at the Time ofImporting Taxable Goods.

199 Import Value Added Tax PrepaidPayment on Notice of TaxAssessment

Import Value Added Tax Prepaid Payment on Notice ofTax Assessment.

300 Import Value Added Tax Notice ofTax Collection

Payment to settle amount payable in accordance withImport Value Added Tax Notice of Tax Collection.

310 Import Value Added Tax Notice ofTax Underpayment Assessment

Payment to settle amount underpaid in accordance withImport Value Added Tax Notice of Tax UnderpaymentAssessment.

320 Import Value Added Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withImport Value Added Tax Notice of Additional TaxUnderpayment Assessment.



500 Import Value Added Tax forVoluntary Disclosal on Incorrectness

Payment to settle Import Value Added Tax payable inaccordance with voluntary disclosal on Value Added TaxReturns incorrectness as stated in Article 8 Paragraph (3)or (5) of the Law on General Provisions and TaxProcedures.

501 Import Value Added Tax onTermination of Investigation onCriminal Tax Offence

Payment to settle Other Domestic Value Added TaxPayable in accordance with Value Added Tax Returns interms of termination of Investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.


Payment to settle Administrative Penalties in the form offines or surcharges in terms of voluntary disclosal onvalue added tax returns incorrectness, as stated in Article8 Paragraph (3) or (5) of the Law on General Provisionsand Tax Procedures.



900 Withholding Import Value Added Tax Payment to settle Domestic Value Added Tax withhold byWithholding Agent.

16. Tax Account Code 411219 for Other Value Added Tax


100 Other Value Added Tax PeriodicPayment

Payment to settle Other Value Added Tax Payable.

300 Other Value Added Tax Notice of TaxCollection

Payment to settle amount payable in accordance withOther Value Added Tax Notice of Tax Collection.

310 Other Value Added Tax Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Value Added Tax Notice of Tax UnderpaymentAssessment.

320 Import Value Added Tax Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withOther Value Added Tax Notice of Additional TaxUnderpayment Assessment.



500 Other Value Added Tax for VoluntaryDisclosal on Incorrectness

Payment to settle Other Value Added Tax payable inaccordance with voluntary disclosal on Value Added TaxReturns incorrectness as stated in Article 8 Paragraph (3)or (5) of the Law on General Provisions and TaxProcedures.

501 Other Value Added Tax onTermination of Investigation onCriminal Tax Offence

Payment to settle Other Domestic Value Added TaxPayable in accordance with Value Added Tax Returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.





17. Tax Account Code 411221 for Domestic Sales Tax on Luxury Goods


100 Domestic Sales Tax on Luxury GoodsPeriodic Payment

Payment to settle Domestic Sales Tax on Luxury GoodsPayable at the time of importing Taxable Goods.

199 Domestic Sales Tax on Luxury GoodsPrepaid Payment on Notice of TaxAssessment

Domestic Sales Tax on Luxury Goods Prepaid Payment onNotice of Tax Assessment.

300 Domestic Sales Tax on Luxury GoodsNotice of Tax Collection

Payment to settle amount payable in accordance withDomestic Sales Tax on Luxury Goods Notice of TaxCollection.

310 Domestic Sales Tax on Luxury GoodsPeriodic Notice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withDomestic Sales Tax on Luxury Goods Notice of TaxUnderpayment Assessment.

311 Domestic Sales Tax on Luxury GoodsNotice of Tax UnderpaymentAssessment for Withholding Agent

Payment to settle amount underpaid in accordance withDomestic Sales Tax on Luxury Goods Notice of TaxUnderpayment Assessment in terms of WithholdingAgent’s obligation.

320 Domestic Sales Tax on Luxury GoodsPeriodic Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withDomestic Sales Tax on Luxury Goods Notice of AdditionalTax Underpayment Assessment.

321 Domestic Sales Tax on Luxury GoodsNotice of Additional TaxUnderpayment Assessment forWithholding Agent

Payment to settle amount underpaid in accordance withDomestic Sales Tax on Luxury Goods Notice of AdditionalTax Underpayment Assessment in terms of WithholdingAgent’s obligation.



500 Domestic Sales Tax on Luxury Goodsfor Voluntary Disclosal onIncorrectness

Payment to settle Domestic Sales Tax on Luxury Goodspayable in accordance with Voluntary Disclosal on ValueAdded Tax Returns incorrectness as stated in Article 8Paragraph (3) or (5) of the Law on General Provisionsand Tax Procedures.

501 Domestic Sales Tax on Luxury Goodson Termination of Investigation onCriminal Tax Offence

Payment to settle Domestic Sales Tax on Luxury GoodsPayable in accordance with Value Added Tax Returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.


Payment to settle Administrative Penalties in the Form ofFines or Surcharges in Terms of Voluntary Disclosal onValue Added Tax Returns Incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



900 Withholding Domestic Sales Tax onLuxury Goods

Payment to settle Domestic Sales Tax on Luxury Goodswithhold by Withholding Agent.

18. Tax Account Code 411222 for Import Sales Tax on Luxury Goods


100 Import Sales Tax on Luxury GoodsPeriodic Payment

Payment to settle Import Sales Tax on Luxury GoodsPayable at the time of importing Taxable Goods.

199 Import Sales Tax on Luxury GoodsPrepaid Payment on Notice of TaxAssessment

Import Sales Tax on Luxury Goods Prepaid Payment onNotice of Tax Assessment.

300 Import Sales Tax on Luxury GoodsNotice of Tax Collection

Payment to settle amount payable in accordance withImport Sales Tax on Luxury Goods Notice of TaxCollection.

310 Import Sales Tax on Luxury GoodsPeriodic Notice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withImport Sales Tax on Luxury Goods Notice of TaxUnderpayment Assessment.

320 Import Sales Tax on Luxury GoodsPeriodic Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withImport Sales Tax on Luxury Goods Notice of AdditionalTax Underpayment Assessment.



500 Import Sales Tax on Luxury Goodsfor Voluntary Disclosal onIncorrectness

Payment to settle Import Sales Tax on Luxury Goodspayable in accordance with voluntary disclosal on ValueAdded Tax Returns incorrectness as stated in Article 8Paragraph (3) or (5) of the Law on General Provisionsand Tax Procedures.

501 Import Sales Tax on Luxury Goodson Termination of Investigation onCriminal Tax Offence

Payment to settle Import Sales Tax on Luxury GoodsPayable in accordance with Value Added Tax Returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onValue Added Tax Returns Incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



900 Withholding Import Sales Tax onLuxury Goods

Payment to settle Import Sales Tax on Luxury Goodswithhold by Withholding Agent.

19. Tax Account Code 411229 for Other Sales Tax on Luxury Goods


100 Other Sales Tax on Luxury GoodsPeriodic Payment

Payment to settle Other Sales Tax on Luxury GoodsPayable at the Time of Othering Taxable Goods.

300 Other Sales Tax on Luxury GoodsNotice of Tax Collection

Payment to settle amount payable in accordance withOther Sales Tax on Luxury Goods Notice of TaxCollection.

310 Other Sales Tax on Luxury GoodsPeriodic Notice of Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withOther Sales Tax on Luxury Goods Notice of TaxUnderpayment Assessment.

320 Other Sales Tax on Luxury GoodsPeriodic Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Sales Tax on Luxury Goods Notice of Additional TaxUnderpayment Assessment.



500 Other Sales Tax on Luxury Goods forVoluntary Disclosal on Incorrectness

Payment to settle Other Sales Tax on Luxury Goodspayable in accordance with voluntary disclosal on ValueAdded Tax Returns incorrectness as stated in Article 8Paragraph (3) or (5) of the Law on General Provisions andTax Procedures.

501 Other Sales Tax on Luxury Goods onTermination of Investigation onCriminal Tax Offence

Payment to settle Other Sales Tax on Luxury GoodsPayable in accordance with Value Added Tax Returns interms of termination of investigation on criminal taxoffence as stated in Article 44B Paragraph (2) of the Lawon General Provisions and Tax Procedures.





20. Tax Account Code 411611 for Stamp Duty


100 Stamp Duty Payment to use Stamp Duty.199 Stamp Duty Prepaid Payment on

Notice of Tax AssessmentStamp Duty Prepaid Payment on Notice of TaxAssessment.

2XX Deposit Payment on Digital RevenueStamping Machine to Mark StampDuty Paid

Deposit payment by Taxpayer who operates DigitalRevenue Stamping Machine to mark Stamp Duty Paid.The first digit in the payment code is the number “2”. Thesecond and third digit (XX) are numbers assigned foreachRevenue Stamping Machine, starting from “01”.

300 Stamp Duty Notice of Tax Collection Payment to settle amount payable in accordance withStamp Duty Notice of Tax Collection.

310 Stamp Duty Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withStamp Duty Notice of Tax Underpayment Assessment.

320 Stamp Duty Notice of Additional TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withStamp Duty Notice of Additional Tax UnderpaymentAssessment.



500 Stamp Duty for Voluntary Disclosalon Incorrectness

Payment to settle Stamp Duty payable in accordance withvoluntary disclosal as stated in Article 8 Paragraph (3) or(5) of the Law on General Provisions and Tax Procedures.

501 Stamp Duty on Termination ofInvestigation on Criminal TaxOffence

Payment to settle Stamp Duty Payable in terms oftermination of investigation on criminal tax offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onStamp Duty Payment Incorrectness, as stated in Article 8Paragraph (3) or (5) of the Law on General Provisions andTax Procedures.



512 Administrative Penalties in the Formof Fines on Later Stamp Dutying

Payment to settle administrative penalties in the form offines on Later Stamp Dutying as stated in Article 8 and 9of the Stamp Duty Act.

21. Tax Account Code 411612 for Sales of Revenue Stamps


100 Sale of Revenue Stamps Payment for sale of revenue stamps.199 Revenue Stamps Prepaid Payment on

Notice of Tax AssessmentRevenue stamps prepaid payment on Notice of TaxAssessment.

300 Revenue Stamps Notice of TaxCollection

Payment to settle amount payable in accordance withRevenue Stamps Notice of Tax Collection.

310 Revenue Stamps Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withRevenue Stamps Notice of Tax UnderpaymentAssessment.

320 Revenue Stamps Notice of AdditionalTax Underpayment Assessment

Payment to settle amount underpaid in accordance withRevenue Stamps Notice of Additional Tax UnderpaymentAssessment.



500 Revenue Stamps for VoluntaryDisclosal on Incorrectness

Payment to settle Revenue Stamps payable in accordancewith voluntary disclosal as stated in Article 8 Paragraph(3) or (5) of the Law on General Provisions and TaxProcedures.

501 Revenue Stamps on Termination ofInvestigation on Criminal TaxOffence

Payment to settle Revenue Stamps payable in terms oftermination of investigation on criminal tax offence asstated in Article 44B Paragraph (2) of the Law on GeneralProvisions and Tax Procedures.


Payment to settle administrative penalties in the form offines or surcharges in terms of voluntary disclosal onRevenue Stamps Payment incorrectness, as stated inArticle 8 Paragraph (3) or (5) of the Law on GeneralProvisions and Tax Procedures.



22. Tax Account Code 411613 for Sales Tax on Coal


100 Sales Tax on Coal Payment of Sales Tax on Coal.300 Sales Tax on Coal Notice of Tax

CollectionPayment to settle amount payable in accordance withSales Tax on Coal Notice of Tax Collection.

310 Sales Tax on Coal Periodic Notice ofTax Underpayment Assessment

Payment to settle amount underpaid in accordance withSales Tax on Coal Notice of Tax UnderpaymentAssessment.

320 Sales Tax on Coal Periodic Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withSales Tax on Coal Notice of Additional Tax UnderpaymentAssessment.



23. Tax Account Code 411619 for Other Indirect Taxes


100 Other Indirect Taxes Periodicpayment

Periodic payment of Oher Indirect Taxes.

300 Other Indirect Taxes Notice of TaxCollection

Payment to settle amount payable in accordance withOther indirect Taxes Notice of Tax Collection.

310 Other Indirect Taxes Notice of TaxUnderpayment Assessment

Payment to settle amount underpaid in accordance withOther Indirect Taxes Notice of Tax UnderpaymentAssessment.

320 Other Indirect Taxes Notice ofAdditional Tax UnderpaymentAssessment

Payment to settle amount underpaid in accordance withOther Indirect Taxes Notice of Additional TaxUnderpayment Assessment.



900 Withholding Other Indirect Taxes Payment to settle Other Indirect Taxes withhold byWithholding Agent.

24. Tax Account Code 411621 for Income Tax Collection Interest/Fines


300 Notice of Tax Collection in Terms ofIncome Tax Collection Interest

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Income Tax CollectionInterest.

301 Notice of Tax Collection in Terms ofIncome Tax Collection Fines

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Income Tax CollectionFines stated in article 25 Paragraph (9) and article 27Paragraph (5d) of the Law on General Provisions and TaxProcedures.

25. Tax Account Code 411622 for Value Added Tax Collection Interest/Fines


300 Notice of Tax Collection in Terms ofValue Added Tax Collection Interest

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Value Added TaxCollection Interest.

301 Notice of Tax Collection in Terms ofValue Added Tax Collection Fines

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Value Added TaxCollection Fines stated in article 25 Paragraph (9) andarticle 27 Paragraph (5d) of the Law on General Provisionsand Tax Procedures.

26. Tax Account Code 411623 for Sales Tax on Luxury Goods Collection Interest/Fines


300 Notice of Tax Collection in Terms ofSales Tax on Luxury Goods CollectionInterest

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Sales Tax on LuxuryGoods Collection Interest.

301 Notice of Tax Collection in Terms ofSales Tax on Luxury Goods CollectionFines

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of of Sales Tax on LuxuryGoods Collection Fines stated in article 25 Paragraph (9)and article 27 Paragraph (5d) of the Law on GeneralProvisions and Tax Procedures.

27. Tax Account Code 411624 for Other Indirect Taxes Collection Interest/Fines


300 Notice of Tax Collection in Terms ofOther Indirect Taxes CollectionInterest

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of Sales Tax on LuxuryGoods Collection Interest.

301 Notice of Tax Collection in Terms ofOther Indirect Taxes Collection Fines

Payment to settle amount payable in accordance withNotice of Tax Collection in terms of of Sales Tax on LuxuryGoods Collection Fines stated in article 25 Paragraph (9)and article 27 Paragraph (5d) of the Law on GeneralProvisions and Tax Procedures.

LAMPIRAN I PERATURAN DIREKTUR JENDERAL · PDF fileSETORAN PAJAK DALAM BAHASA ... TAX PAYMENT...

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Transcript of LAMPIRAN I PERATURAN DIREKTUR JENDERAL · PDF fileSETORAN PAJAK DALAM BAHASA ... TAX PAYMENT...