Jakarta, Armfalcon.com – Recently there has been a lot of discussion about natural taxes on social media. Not a few protested because they got an extraordinary bill.
Director General of Taxes Suryo Utomo said, in principle, natura taxes themselves are all items given by the office or employer and become work facilities for their employees. However, in the framework of fairness, there are a number of items that will not be taxable in nature.
“Like VAT earlier, goods are taxable except for goods and services that are exempt from VAT, the same as in principle in nature,” Suryo said during a press conference at his office, Jakarta, quoted Thursday (23/3/2023).
Details of these items are included to further clarify the application of in-kind taxes which have been regulated in Government Regulation (PP) Number 55 of 2022. This PP is a derivative regulation from Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP).
Suryo stressed, for goods that will be detailed in the PMK and are details of in kind whose types have been excluded as income tax objects for recipients. First in the form of food or drink.
Goods in the form of food or drinks that are exempted as PPh in kind are food or drinks in the workplace for all employees and constitute food or beverage reimbursement for employees who work outside the office.
Photo: Non-taxable income (PTKP). (Doc. Director General of Taxes)
Non-taxable income (PTKP). (Doc. Director General of Taxes) |
Then for in-kind items that are granted and excluded because in certain areas the Directorate General of Taxes will later determine which include housing including housing, health services, education, worship, transportation, and sports.
For in-kind sporting goods that are excluded, this does not include golf, motorized boat racing, horse racing, gliding and automotive sports. The rest will be excluded if the nature is given in certain areas that are considered the Director General of Taxes for certain areas.
“Certain areas are areas that have potential economically but in terms of access and needs for life are lacking. So they have to prepare everything themselves to maintain the continuity of their business activities there,” said Suryo.
Furthermore, in kind given because it must be provided in connection with the security, health and safety of its employees, such as uniforms, including uniforms for security guards, to production employee uniforms, work safety equipment, employee shuttle, accommodation for ship/aircraft crew/the like, as well as in-kind and /or the enjoyment of handling a pandemic (vaccine or Covid-19 detection test)
Finally, what will be excluded in the form of certain types and/or limitations include gifts such as holiday gifts, work equipment and facilities provided for carrying out work such as computers, laptops, cellphones and their supports (pulse and internet), health services and treatment at work locations .
In addition, sports facilities other than golf, horse racing, power boating, gliding, paragliding, or automotive sports, as well as residential facilities intended to accommodate and be used by employees collectively (communal) such as hostels, hostels, hostels, and other facilities vehicles received by other than employees who hold managerial positions.
“We are still detailing the PMK, we are compiling the items. But more or less like that, we will immediately formulate what is regulated by the PMK, but on the basis we will continue to maintain fairness and appropriateness,” he said.
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source: www.cnbcindonesia.com
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