Revaluasi Plant asset
Revaluasi plant asset based on rule of fiscal arranged in Number Decree of The Minister for Finance KMK.384/KMK.04/1998. Rules of is as follows:
¢ Revaluasi plant asset shall only be done by body taxpayer in country.
¢ Revaluasi plant asset can only be done to located asset or resides in Indonesia. Plant asset from body taxpayer in country residing in branch offices abroad cannot be direvaluasi.
¢ Plant asset which can be direvaluasi covers all assets to form, what meant not to is sold or transferred. Not included in of asset rented ( including asset leasing).
¢ Revaluasi to plant asset can be done to all or some of assets
what owned by company.
¢ Revaluasi must be done by appraisal company or assesor accepted by government.
¢ Method and way of appraisal fully delivered to assesor profession with constrain: ( 1) method and way of appraisal as according to kelaziman, and ( 2) result of revaluation done or calculated based on market value or fair value applied.
¢ When appraisal is delivered fully to company policy, in the early of year book or book in the middle of the. But for practical and efficiency, revaluation is suggested in the early of year book.
¢ In the case of market value or fair value specified by appraisal company or assesor accepted by government simply then doesn't express real situation, hence tax Director General will specify again market value or fair value from the asset.
¢ Taxpayer doing revaluasi must inform result of revaluasi to Kantor Pelayanan Pajak place of inscribed taxpayer. Notification is enclosed with:
1. Appraisal report from appraisal company
2. Adjustment balance sheet which has been investigated public accountant by mentioning asset value before and after revaluation
3. Counting of difference is more because revaluasi and counting of level of income tax is oweed [by]
4. Letter setoran tax ( SSP) amortization of income tax is intended.
" Taxpayer which will do revaluasi is obliged to pay all leverages and tax invoice which there are still, including tax oweed to difference is more revaluation.
" Difference is more revaluationly can be make-good with hit in the same year or years before all ( maximum 5 rearward year). Difference is more revaluationly after make-good with hit is taxed [by] production 10 % and haves the character of final.
" Reduction to asset which has been direvaluasi done based on its(the original benefit, so that asset assessed returns to assumed [by] like new asset.
" Plant asset which has been direvaluasi and has been taxed production cannot be transferred to other party before through?via duration 5 year after doing of revaluasi.
Revaluasi plant asset based on rule of fiscal arranged in Number Decree of The Minister for Finance KMK.384/KMK.04/1998. Rules of is as follows:
¢ Revaluasi plant asset shall only be done by body taxpayer in country.
¢ Revaluasi plant asset can only be done to located asset or resides in Indonesia. Plant asset from body taxpayer in country residing in branch offices abroad cannot be direvaluasi.
¢ Plant asset which can be direvaluasi covers all assets to form, what meant not to is sold or transferred. Not included in of asset rented ( including asset leasing).
¢ Revaluasi to plant asset can be done to all or some of assets
what owned by company.
¢ Revaluasi must be done by appraisal company or assesor accepted by government.
¢ Method and way of appraisal fully delivered to assesor profession with constrain: ( 1) method and way of appraisal as according to kelaziman, and ( 2) result of revaluation done or calculated based on market value or fair value applied.
¢ When appraisal is delivered fully to company policy, in the early of year book or book in the middle of the. But for practical and efficiency, revaluation is suggested in the early of year book.
¢ In the case of market value or fair value specified by appraisal company or assesor accepted by government simply then doesn't express real situation, hence tax Director General will specify again market value or fair value from the asset.
¢ Taxpayer doing revaluasi must inform result of revaluasi to Kantor Pelayanan Pajak place of inscribed taxpayer. Notification is enclosed with:
1. Appraisal report from appraisal company
2. Adjustment balance sheet which has been investigated public accountant by mentioning asset value before and after revaluation
3. Counting of difference is more because revaluasi and counting of level of income tax is oweed [by]
4. Letter setoran tax ( SSP) amortization of income tax is intended.
" Taxpayer which will do revaluasi is obliged to pay all leverages and tax invoice which there are still, including tax oweed to difference is more revaluation.
" Difference is more revaluationly can be make-good with hit in the same year or years before all ( maximum 5 rearward year). Difference is more revaluationly after make-good with hit is taxed [by] production 10 % and haves the character of final.
" Reduction to asset which has been direvaluasi done based on its(the original benefit, so that asset assessed returns to assumed [by] like new asset.
" Plant asset which has been direvaluasi and has been taxed production cannot be transferred to other party before through?via duration 5 year after doing of revaluasi.
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