Download spt 1770 ss terbaru professional#

The amount of that net income is previously deducted by the non-taxable income threshold amount (Article 2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14 December 2000).

Download spt 1770 ss terbaru professional#

For the months before the due date of the annual income tax return (January-February), the amount of monthly Article 25 income tax shall be equal to such amount paid in the last month (December) of the preceding tax year.ДЇor an individual taxpayer who is conducting a business or is an independent professional an has several places of business, the monthly Article 25 income tax payable in the current tax year shall be 1 % (one percent) of the monthly gross turnover from each place of business (Section 3 of Circular Letter No.: SE-14/PJ.41/2002 dated 7 August 2002).ДЇor a new taxpayer who is conducting a business or is an independent professional, the monthly Article 25 income tax shall be equal to the income tax liability calculated using the normal tax rate on annualized net income, divided by 12 (twelve). The amount of monthly installment which should be paid by taxpayer shall be equal to the tax due according to the annual income tax return for the preceding year, deducted by income tax under Article 21, 22, 23, and 24 then divided by 12 (twelve) or the number of months for part of the tax year. If the 15 th is a public holiday, Saturday or Sunday, the due date is the following day (Article 9-paragraph (1) Law No. Payment of Monthly Installment Article 25 Income TaxДЇor Monthly Article 25 Income Tax Return, the monthly tax installment payment is due no later then 15 days from the end of the month. The taxpayer has to pay the tax due to the state treasury via Post Office and/or a State Owned Bank or Local Government Owned Bank or any other place of payment stipulated by the Minister of Finance using tax payment slips (itвЂ™s called: Surat Setoran Pajak-SSP).