No More Exit Fiscal Tax

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Starting on year 2009, anyone travelling on flight or ships abroad in any airport or ports in Indonesia is freed from the obligation to pay the exit fiscal tax. The obligation to pay is abolished provided that the traveller can show their tax id number, according to an article in KOMPAS on 23 June 2008.

The policy is intended to attract more people to register as taxpayer and in the end increase the country's tax revenue.

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Sunset Policy

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The tax office on its press release dated 1 July 2008, implement a sunset policy which aims to provide benefit for taxpayer in Indonesia who choose to comply fully with the tax law. The policy, it furthers say, will not applied interest payable on the underpayment or late payment of the tax paid. The tax office would not make a tax audit to the revised tax return provided that the all information has been disclosed truthfully.

The benefit applies not only for the registered tax payer but also to those who register in the year 2008. The newly registered tax payer would not be liable for the interest or penalties for tax underpayment.

For the company who undergone tax audit, provided that the result has not been available (SPHP), can still revise their tax return and pay the remaining tax payable and would get the same benefit from the policy. Furthermore, the audit would be discontinued.

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