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Dear dentist, This is your tax oblogation
Dentists are citizens who may have subjective and objective eligible to have a TIN, especially if it has been running a practice and has a STR of medicine Indonesian consul, and permit the practice of government licensing otoriteran. Tax liabilities include a dentist; list, calculate, pay, and report. There are differences in the mechanism of dental registration with a married woman who is not, not because perpajakn system we adopt the perspective of the family of the TIN. Related calculations, a dentist must understand the criteria that he clothing, whether he is an employee or non-employee / enterprise / private practice, because there are different procedures for the calculation of income tax imposed. Violation in any tax obligations will be subject to administrative senksi / fines that have been set in the applicable regulations in the field of taxation. Based on the general director of tax regulations numbers per-31 / PJ / 2012 dated 27 December 2012 concerning the technical guidelines for the procedure of cutting, deposit and reporting of income taxes under Articles 21 and / or income tax under Article 26 with respect to employment, services, and activities of private persons. In chapter III, article 3 PER-31 / PJ / 2012 mentioned that the income of the recipient of Income Tax Article 21 and / or Income Tax Article 26 is an employee (letter a) and not the employees who receive / earn income with respect to the provision of services, one of them a doctor
Ind 20150075 | J 336.2 Ind | Perpustakaan A. Yani | Tersedia namun tidak untuk dipinjamkan - No Loan |
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