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Concetrating

Written By irul on Saturday, January 10, 2009 | 5:53 AM

APPLICATION for Grocery Marketing concentration

Concentration place a request for VAT terutang Traders Retail activity can be granted if the purchase and administration network for the sale of which are spread in various places, be concentrated in the concentration VAT owned payed.



LOCATION OF AREA BUSINESS AND belted PKP Recipient FACILITY Kite

Place of business as KB, or business location in the island of Batam or KB PKP recipients Kite facilities, can not be selected as the concentration terutang or VAT where VAT will be concentrated



Issuance Period and Notice of Decision on Application Places The VAT Terutang

* To notice, at the latest 14 (fourteen) days of receiving notice. Conditions also apply for a permit renewal notice terutang concentration VAT

* To apply, at least 3 (three) months since the full application is received and based on the PSL. Conditions also apply for a permit renewal application concentration VAT terutang




The License Term VAT

Permit expiration Decission terutang The VAT is 5 (five) years of the date of the introduction of concentration and can be extended


Extension permit concentration

Done in a way;

* File a notice, to deliver the PKP SPT Masa PPN electronically (e-filing).

* File a request for PKP to convey the SPT Masa PPN or not is not the electronic (e-filing). Renewal application be submitted at least 3 (three) months before the expired



Back up the VAT Terutang The Application Declined

Concentration above the application is declined, a new Taxable Employers can apply again, after the 6 (six) months from the date of the decision rejecting the concentration VAT