Dasar hukum :
1. UU No.28 Tahun 2007
2. PP No.80 Tahun 2007
3. KMK No. 66/PMK.03/2008
4. Perdirjen No. 27/PJ./2008
5. Perdirjen No. 30/PJ./2008
Pemeriksaan atas SPT Sesuai dengan Pasal 37A ---------------> Perdirjen
No.30/PJ./2008 pasal 7 ayat 2
Tagihan Pajak atas SPT Sesuai dengan pasal 37A --------------> PMK
No.66/PMK.03/2008 pasal 9 ayat 2
Sunset Policy : Fasilitas Penghapusan sanksi bunga keterlambatan atas SPT
Pembetulan sebelum tahun pajak 2007 yang berstatus Kurang Bayar.
Grey words : " Apabila ditemukan adanya data-data yang tidak benar"
(kira-kira tau darimana yach data-data yang dibetulkan adalah data-2 tidak
benar)
Semoga membantu,
Salam,
Winarto Sugondo
[Non-text portions of this message have been removed]
------------------------------------
============================================
PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.
DISCLAIMER:
Please consult a professional if you require legal advice or other expert assistance. Although this discussion group is designed to provide you with accurate and authoritative information about the subjects covered, it is published with the understanding that Forum Pajak nor its member are engaged in rendering legal, business, or other professional advice. For more information, please visit www.forumpajak.com or send email to subscribe@forumpajak.com to subscribe. Send your advices or comments to redaksifp@forumpajak.com.
============================================
Yahoo! Groups Links
<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/forum-pajak/
<*> Your email settings:
Individual Email | Traditional
<*> To change settings online go to:
http://groups.yahoo.com/group/forum-pajak/join
(Yahoo! ID required)
<*> To change settings via email:
mailto:forum-pajak-digest@yahoogroups.com
mailto:forum-pajak-fullfeatured@yahoogroups.com
<*> To unsubscribe from this group, send an email to:
forum-pajak-unsubscribe@yahoogroups.com
<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/
