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14 November 2008

[forum-pajak] Re: sunset policy

Mohon penjelasan,saya adalah Wajib pajak baru ber NPWP Agustus 2008,
jika saya mau melaporkan SPT Tahunan saya yang sebelum-sebelumnya
(dari 2007 dan sebelumnya), pertanyaan saya :
1. apakah saya akan dikenakan denda adm karena terlambat lapor,
katakan saya akan melaporkan dari SPT Tahunan 5 tahun kebelakang ?
kalau ada, berapa denda yang harus dibayar?
2. sejak kapan saya harus melaporkan SPT Tahunan saya ?
apakah sejak saya mempunyai NPWP?
3. apakah ada keistimewaan bagi yg baru ber NPWP di tahun 2008
(terkait sunset policy) sehingga tidak dikenakan denda terlambat lapor
utk SPT tahun2 sebelumnya yg akan saya laoporkan, jika tdk ada kurang
bayar karena sudah dipotong PPh 21 di tempat saya bekerja?

terima kasih,
salam-Ani


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