Pajak

24 September 2008

[forum-pajak] No NTPN di SSP eSPT ?

salam semua

mau nanya dunk ... kalo nomer NTPN di eSPT untuk SSP di isi nya gimana ya ?

Untuk pembayaran pajak SPT Masa PPN Dalam Negeri bulanan .. bukan dari skpkb
kalo ngga di isi ngga bisa di simpan data nya.. apa di isi 00000000000000 aja?

makasih yaaa saran nya

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[forum-pajak] Masalah PPN

Dear All mohon bantuannya ada beberapa pertanyaan yang saya ingin
tanyakan masalah PPN.

1. Bagimanakah perpajakanya jika perusahaan cabang dlm penjualan hasil
produksinya 100% di serahkan perusahaan Induk apakah kita kenakan PPN
atau tidak kenakan PPN untuk penjualan tersebut ( Status Perusahan
cabang PKP dan skrng masih dlm tahap Pra Operasional sedangkan
perusahan induk di bebaskan PPN atau dengan kata lain mendapat
fasilitas pembebasan )..???

2. dan jika tidak di kenakan PPN atas penjualan tersebut apakah Pajak
Masukan yang selama ini perusahaan cabang peroleh dalam tahap Pra
Operasional masih bisa di kreditkan atau tidak.???
Demikianlah permasalahan yang ada mohon bantuan dari rekan2 di forum
pajak.
Terima Kasih
Ari. S

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Bls: [forum-pajak] Re: Reimbursement mohon bantuannya.

Berarti tidak ada aspek PPh 21nya ya Pak??

--- Pada Kam, 25/9/08, abahshonia <c.hermawansah@gmail.com> menulis:

Dari: abahshonia <c.hermawansah@gmail.com>
Topik: [forum-pajak] Re: Reimbursement mohon bantuannya.
Kepada: forum-pajak@yahoogroups.com
Tanggal: Kamis, 25 September, 2008, 2:50 AM

--- In forum-pajak@ yahoogroups. com, Cahyo Purnama <cahyo.purnama@ ...>
wrote:
>
> Mau nanya tentang reimbursement donk.
> Apabila ada seorang karyawan yang servis mobil perusahaan
menggunakan uang pribadi, kemudian karyawan tersebut me-reimburse ke
perusahaan atas uang servise tersebut, apakah ada aspek perpajakan
atas transaksi tersebut??
> Terima Kasih atas bantuannya..
> (Masih belajar pajak)
>
>
> Sepanjang mobil tersebut digunakan untuk mendapatkan/
memperoleh, memelihara dan mempertahankan PENGHASILAN perusahaan,
pengeluaran tsb boleh di-reimburse, dan jika nilainya tidak terlalu
signifikan dapat dibebankan sebagai BIAYA PERAWATAN AKTIVA, tp jika
nilai service tsb cukup besar, misal overhoul mk atas pengeluaran tsb
dikapitalisasikan ke harga perolehan KENDARAAN tsb. Namun bila
kendaraan dipakai u/ keperluan pribadi, mk atas pengeluaran tsb tdk
dpt diakui sbg biaya fiskal u/ memperoleh penghasilan Kena Pajak.
Demikian.
____________ _________ _________ _________ _________ _________ _
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RE: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

DI Website pajak SE terbaru adalah bl Juni, belum ada SE yg dimaksud pak
Anto, mungkin datanya belum update atau kenapa.

Aku baru Tanya ke AR-ku, Dia blm tahu mengenai tidak wajibnya lapor SPT PPh
21 tahunan, setahu dia masih seperti tahun yang lalu.

Masih rancu nih, soalnya dr pihak pajak blm ada pemberitahuan, lebih
jelasnya tunggu saja s/d akhir th ini, tokh lapor PPh 21 tahunan masih lama
jatuh tempo nya.

-----Original Message-----
From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On
Behalf Of Pebrinto P. Nugraha
Sent: Thursday, September 25, 2008 10:17 AM
To: forum-pajak@yahoogroups.com
Subject: Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah
ditiadakan

Namun, setahu saya orang yang baru belajar pajak....di Pasal 3 ayat 3 UU
No.. 28 tentang KUP tidak ada yang menyatakan adanya Pembebasan SPT Tahunan
PPH 21 di tiadakan....tapi ya ndak tahu juga kalau saya salah memahami isi
dari UUnya ........ hehehehe

Pasal 3
(3) Batas waktu penyampaian Surat Pemberitahuan adalah:
a. untuk Surat Pemberitahuan Masa, paling lama 20 (dua puluh) hari setelah
akhir Masa Pajak;
b. untuk Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak orang
pribadi, paling lama 3 (tiga) bulan setelah akhir Tahun Pajak; atau
c. untuk Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak badan,
paling lama 4 (empat) bulan setelah akhir Tahun Pajak.
(3a) Wajib Pajak dengan kriteria tertentu dapat melaporkan beberapa Masa
Pajak dalam 1 (satu) Surat Pemberitahuan Masa.
(3b) Wajib Pajak dengan kriteria tertentu dan tata cara pelaporan
sebagaimana dimaksud pada ayat (3a) diatur dengan atau berdasarkan Peraturan
Menteri Keuangan.
(3c) Batas waktu dan tata cara pelaporan atas pemotongan dan pemungutan
pajak yang dilakukan oleh bendahara pemerintah dan badan tertentu diatur
dengan atau berdasarkan Peraturan Menteri Keuangan.

--- On Wed, 24/9/08, heny <mheny@cbn.net. <mailto:mheny%40cbn.net.id> id>
wrote:

From: heny <mheny@cbn.net. <mailto:mheny%40cbn.net.id> id>
Subject: Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah
ditiadakan
To: forum-pajak@ <mailto:forum-pajak%40yahoogroups.com> yahoogroups.com
Date: Wednesday, 24 September, 2008, 11:21 AM

Terima kasih Pak Syafrianto. Wah bapak dosen juga yah di almamater saya
yah..

Salam,
Heny

----- Original Message -----
From: "Ridwan Candra" <r_candra12140@ yahoo.com>
To: <forum-pajak@ yahoogroups. com>
Sent: Wednesday, September 24, 2008 9:01 AM
Subject: Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah
ditiadakan

> Pak Anto
> terimakasih atas infonya
>
>
>
> ----- Original Message ----
> From: syafriant0 <syafriant0@yahoo. com>
> To: forum-pajak@ yahoogroups. com
> Sent: Tuesday, September 23, 2008 11:50:41 AM
> Subject: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah
> ditiadakan
>
>
> Berdasarkan Pasal 3 ayat (3) UU Nomor 28 Tahun 2007, SPT Tahunan PPh
> Pasal 21 mulai tahun pajak 2008 telah ditiadakan.
> Namun saat ini di kalangan Wajib Pajak masih memiliki keraguan, karena
> tidak ada juklak yang menegaskan secara detil.
> Saat ini telah keluar Surat Edaran Direktur Jenderal Pajak yang
> menegaskan hal tersebut. Oleh sebab itu silakan baca artikelnya di:
> http://syafrianto. blogspot. com/2008/ 09/spt-tahunan- pph-pasal-
> 21-tahun-
> 2008.html
>
> Salam
>
> Syafrianto
> http://syafrianto. blogspot. com
> http://taxlearning. blogspot. com
>
>
>
>
>
>
> [Non-text portions of this message have been removed]
>
>

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[forum-pajak] Materai

Dear all,
Mohon penjelasan mengenai dasar Biaya materai, apabila kita ditagih atas
suatu invoice dan terdapat biaya materai, apakah kita wajib membayarnya,
dasar hukumnya apa?

Terima kasih atas penjelasannya.

Yang sedang belajar,
Ibnu

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[forum-pajak] Izin Perpanjangan Pajak Reklame

Selamat siang para pakar pajak,

perusahaan kami akan mengurus perpanjangan izin pajak reklame sendiri,
tetapi terdapat data yang belum kami lengkapi yaitu buku "Perhitungan
Konstruksi Reklame".
buku tsb harus dikeluarkan oleh konsultan konstruksi yg memiliki Izin
Pelaku Teknis Bangunan.
tapi apa memang harus dipenuhi buku perhitungan konstruksi tsb? krn
menurut saya ini hanya untuk mengurus perpanjangan izin bukan izin yg
pertamakali.
Mungkin teman2 ada yg bisa sharing or punya informasi konsultan yg bisa
dihubungi? karena jika menggunakan konsultan yg terdahulu nilainya cukup
besar.

best regards...
rizal

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Re: Bls: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

FYI

----- Original Message ----
From: m r <rivai12190@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, September 24, 2008 4:11:45 PM
Subject: Bls: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

Pak Anto,

Saya coba searching Surat Edaran yang dimaksud di website pajak.go.id belum ada, apakah Bapak punya SE tersebut ?

Terima Kasih
Rivai

----- Pesan Asli ----
Dari: Ridwan Candra <r_candra12140@ yahoo.com>
Kepada: forum-pajak@ yahoogroups. com
Terkirim: Rabu, 24 September, 2008 09:01:56
Topik: Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

Pak Anto
terimakasih atas infonya

----- Original Message ----
From: syafriant0 <syafriant0@ yahoo. com>
To: forum-pajak@ yahoogroups. com
Sent: Tuesday, September 23, 2008 11:50:41 AM
Subject: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

Berdasarkan Pasal 3 ayat (3) UU Nomor 28 Tahun 2007, SPT Tahunan PPh
Pasal 21 mulai tahun pajak 2008 telah ditiadakan.
Namun saat ini di kalangan Wajib Pajak masih memiliki keraguan, karena
tidak ada juklak yang menegaskan secara detil.
Saat ini telah keluar Surat Edaran Direktur Jenderal Pajak yang
menegaskan hal tersebut. Oleh sebab itu silakan baca artikelnya di:
http://syafrianto. blogspot. com/2008/ 09/spt-tahunan- pph-pasal- 21-tahun-
2008.html

Salam

Syafrianto
http://syafrianto. blogspot. com
http://taxlearning. blogspot. com

[Non-text portions of this message have been removed]

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Re: [taxchat] Corp Health Expenses

And the frsutrating part is that an S-Corporation can't do the plan for a 2% or more shareholder as far as I'm aware.

On 9/24/08, Debbie Breedlove <dbreedlove@hotmail.com> wrote:

That type of arrangement would be a Sec 105 plan, but the company is not allowed to discriminate. They must do the same for all employees. If not, I don't think it qualifies.

From: Cris Kelly

Sent: Wednesday, September 24, 2008 4:50 PM

To: taxchat@yahoogroups.com

Subject: [taxchat] Corp Health Expenses

I have a corp where the corp pays all the copays and extra medical expenses for the sole shareholder that Kaiser doesn't cover.   The corp doesn't do this for any other employee.

I think that the amounts should be posted as items that were paid on behalf of the shareholder and not as a deductible employee benefit expense for the corp.

I have heard both arguments.

               Yes it is a deductible benefit for the shareholder if in the employee shareholder contract it is stated that the company will pay any additional out of pockets costs for medical expenses.

               No it is not a deduction. The individual has to pay on their own. They can track those personal expenses and reco on schedule A.

I tend to go with no deduction for the corp, but I know that I am conservative.

I would like to hear everyone's else opinion. I tried to find anything in writing about this issue but I couldn't find anything.

Thanks for the input.

Cris

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Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan

Namun, setahu saya orang yang baru belajar pajak....di Pasal 3 ayat 3 UU No.. 28 tentang KUP tidak ada yang menyatakan adanya Pembebasan SPT Tahunan PPH 21 di tiadakan....tapi ya ndak tahu juga kalau saya salah memahami isi dari UUnya ........ hehehehe

Pasal 3
(3) Batas waktu penyampaian Surat Pemberitahuan adalah:
a. untuk Surat Pemberitahuan Masa, paling lama 20 (dua puluh) hari setelah akhir Masa Pajak;
b. untuk Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak orang pribadi, paling lama 3 (tiga) bulan setelah akhir Tahun Pajak; atau
c. untuk Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak badan, paling lama 4 (empat) bulan setelah akhir Tahun Pajak.
(3a) Wajib Pajak dengan kriteria tertentu dapat melaporkan beberapa Masa Pajak dalam 1 (satu) Surat Pemberitahuan Masa.
(3b) Wajib Pajak dengan kriteria tertentu dan tata cara pelaporan sebagaimana dimaksud pada ayat (3a) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.
(3c) Batas waktu dan tata cara pelaporan atas pemotongan dan pemungutan pajak yang dilakukan oleh bendahara pemerintah dan badan tertentu diatur dengan atau berdasarkan Peraturan Menteri Keuangan.

--- On Wed, 24/9/08, heny <mheny@cbn.net.id> wrote:

From: heny <mheny@cbn.net.id>
Subject: Re: [forum-pajak] Penegasan bahwa SPT Tahunan PPh Pasal 21 telah ditiadakan
To: forum-pajak@yahoogroups.com
Date: Wednesday, 24 September, 2008, 11:21 AM

Terima kasih Pak Syafrianto. Wah bapak dosen juga yah di almamater saya yah..

Salam,
Heny

Get your new Email address!
Grab the Email name you've always wanted before someone else does!
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Re: [forum-pajak] fuel luar negeri

Mr John Kho..
transaksi tersebut tidak terutang baik PPh maupun PPN.
Karena tidak ada pasal yang mengaturnya.
PPN akan terutang jika ada pemanfaatan BKP tidak berwujud/JKP dari luar
daerah pabean ke dalam daerah pabean. Dalam hal ini fuel kapal bukanlah BKP
tidak berwujud.

Pemungutan PPh Pasal 22 Migas hanya berlaku untuk Produsen atau importir
bahan bakar minyak, gas dan pelumas atas penjualan bahan bakar minyak, gas
dan pelumas.

Regards

2008/9/24, Jhon Kho <jhonkhoferi@yahoo.com.sg>:
>
> Dear Temen Temen Pajak dan Fiskus sekalian,
>
> Kantorku Sewa Kapal dari Luar Pabean,dimana kami mengisi fuel di singapore
> dan mengoperasikan
> kapal tersebut didalem pabean.
>
> apakah atas pembelian fuel disingapore tsb,terhutang PPN atas pemanfaat
> barang dari luar pabean dan PPH Psl 22 seperti kalau kita membeli fuel dari
> pertamina?
>
> apakah ada peraturan yang mengatur masalah diatas?
>
> thanks atas tangapan temen temen
>
> Get your new Email address!
> Grab the Email name you've always wanted before someone else does!
> http://mail.promotions.yahoo.com/newdomains/sg/
>
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>

--
R M A

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Re: [forum-pajak] (tanya) NPWP

Pak Fredy,
Istri harus mendaftarkan diri ke KPP setempat dengan melampirkan NPWP suami dan kepadanya akan diberikan NPWP yang sama dengan suami dengan perbedaan pada 3 digit yang terakhir (sebagaimana halnya untuk cabang perusahaan).
Semoga membantu.

BR,

Gianto

----- Original Message -----
From: fredy fredy
To: forum-pajak@yahoogroups.com
Sent: Wednesday, September 24, 2008 10:34 PM
Subject: [forum-pajak] (tanya) NPWP

Dear rekan-rekan,

Sesuai UU Perpajakan disebutkan bahwa penghasilan istri digabung dengan penghasilan suami kecuali penghasilan tsb semata-mata diterima atau diperoleh dari satu pemberi kerja yang telah dipotong pph 21 dan pekerjaan tsb tidak ada hubungan dengan pekerjaan suami.

Jika suami telah memiliki NPWP, apakah istri wajib mendaftarkan diri ke KPP dengan memakai NPWP suami? saya masih bingung pada prakteknya jika istri bekerja disuatu perusahaan dan penghasilan dia dipotong PPh apakah memakai NPWP suami pada saat akan mengisi form 1721 A1???

Jika tidak perlu melaporkan, apakah sistem di kantor pajak mengenal 2 nama yaitu nama suami dan nama istri pada saat perusahaan tempat dia bekerja melaporkan SPT??

Sebab saya mendapatkan dua jawaban yang berbeda dari AR yang saya kenal: yang satu memberikan jawaban harus melaporkan NPWP suami dan istri akan mendapatkan kode seperti kode cabang dan yang lain mengatakan tidak perlu.

Mohon responnya dari teman-teman.

Thanks,

Fredy

[Non-text portions of this message have been removed]

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Fw: [forum-pajak] (tanya) NPWP

dEAR fREDY,
Saya mencoba u menjawab yah..

Untuk hal tersebut Istri memang memakai no NPWP suami. Lain hal sewaktu menikah ada perjanjian pisah harta dll, yang membuat istri harus memiliki NPWP. Istri anda tinggal memberikan keKPP foto copy NPWP anda, sebagai bukti kl anda adalah suaminya. Untuk mengisi form 1721 A1, Istir anda memakai NPWP suami. Dan semuanya selesai.

- Astrid -

----- Forwarded Message ----
From: fredy fredy <fredy_tegal@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, September 24, 2008 10:34:34 PM
Subject: [forum-pajak] (tanya) NPWP

Dear rekan-rekan,

Jika tidak perlu melaporkan, apakah sistem di kantor pajak mengenal 2 nama yaitu nama suami dan nama istri pada saat perusahaan tempat dia bekerja melaporkan SPT??

Mohon responnya dari teman-teman.

Thanks,

Fredy

[Non-text portions of this message have been removed]

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[forum-pajak] Re: Reimbursement mohon bantuannya.

--- In forum-pajak@yahoogroups.com, Cahyo Purnama <cahyo.purnama@...>
wrote:
>
> Mau nanya tentang reimbursement donk.
> Apabila ada seorang karyawan yang servis mobil perusahaan
menggunakan uang pribadi, kemudian karyawan tersebut me-reimburse ke
perusahaan atas uang servise tersebut, apakah ada aspek perpajakan
atas transaksi tersebut??
> Terima Kasih atas bantuannya..
> (Masih belajar pajak)
>
>
> Sepanjang mobil tersebut digunakan untuk mendapatkan/
memperoleh, memelihara dan mempertahankan PENGHASILAN perusahaan,
pengeluaran tsb boleh di-reimburse, dan jika nilainya tidak terlalu
signifikan dapat dibebankan sebagai BIAYA PERAWATAN AKTIVA, tp jika
nilai service tsb cukup besar, misal overhoul mk atas pengeluaran tsb
dikapitalisasikan ke harga perolehan KENDARAAN tsb. Namun bila
kendaraan dipakai u/ keperluan pribadi, mk atas pengeluaran tsb tdk
dpt diakui sbg biaya fiskal u/ memperoleh penghasilan Kena Pajak.
Demikian.
__________________________________________________________________________
> Yahoo! sekarang memiliki alamat Email baru.
> Dapatkan nama yang selalu Anda inginkan di domain baru @ymail dan
@rocketmail.
> Cepat sebelum diambil orang lain!
> http://mail.promotions..yahoo.com/newdomains/id/
>
> [Non-text portions of this message have been removed]
>

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Re: [taxchat] Mailing tax returns

I mail separate to the client, months apart. If IRS gets them all within a short period of time, the data entry person may do one year prior to another year and then carryforwards get all screwed up and it is a disaster. I like to allow 3 months between old years - when I have that luxury

Of course if this is not a voluntary filing, but an agent has the SFR files and is hassling the taxpayer, then all returns need to be filed with him, pronto.

Colin Cody, CPA

----- Original Message -----

From: Barb Stevens

To: taxchat@yahoogroups.com

Sent: Tuesday, September 23, 2008 3:09 PM

Subject: Re: [taxchat] Mailing tax returns

I was advised by an IRS agent to mail separately. A couple of years ago I prepared 4 years of returns for a client and instructed her to mail them separately. She chose to save postage and mail them in one envelope...IRS claimed to have received only one return.

Barb Stevens
Barbara E. Stevens Accounting Services
(216)371-8638
(216)371-8615 Fax
bes49@yahoo.com

--- On Tue, 9/23/08, Donna J. Perrone <donnaperrone@sbcglobal.net> wrote:

From: Donna J. Perrone <donnaperrone@sbcglobal.net>
Subject: [taxchat] Mailing tax returns
To: taxchat@yahoogroups.com
Date: Tuesday, September 23, 2008, 2:58 PM

I am filing several years of back taxes for clients. Do I need to send each year separately or can I send them together, return receipt requested?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

__._,_.___

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

__,_._,___

Re: [taxchat] Preparer Signature

IRS Notice 2004-54 Alternative Methods of Signing for Income Tax Return Preparers

I. PURPOSE

This notice provides that the Internal Revenue Service will permit income tax return preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program.

II. BACKGROUND

Section 6061 of the Internal Revenue Code generally provides that any tax return, statement, or other document shall be signed in accordance with forms or regulations prescribed by the Secretary. Section 6695(b) imposes a monetary penalty on income tax return preparers who fail to sign a return. Treas. Reg. § 1.6695-1T(b) requires an income tax return preparer to sign a return after it is completed and before the return is presented to the taxpayer for signature.

III. REQUIREMENTS FOR USE OF ALTERNATIVE METHODS OF SIGNING

This notice authorizes income tax return preparers to sign original returns, amended returns, and requests for filing extensions by means of a rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer's signature or the individual preparer's printed name. Income tax return preparers utilizing one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension.

Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer's individual identification number (social security number or preparer tax identification number), and phone number.

This notice applies only to income tax return preparers as defined by Treas. Reg. § 301.7701-15(a) and does not alter the signature requirements for any other type of document currently required to be manually signed, such as elections, applications for changes in accounting method, powers of attorney, or consent forms. In addition, this notice does not alter the requirement that tax returns or requests for filing extensions be signed by the person (i.e., the taxpayer) making the return or the request by handwritten signature or other authorized means.

IV. EFFECTIVE DATE

This notice applies to any original return, amended return, or request for filing extension filed on or after January 1, 2004.

DRAFTING INFORMATION

The principal author of this notice is Richard Charles Grosenick of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this notice, contact Richard Charles Grosenick at (202) 622–7950 (not a toll-free call).

Facsimile Signatures Allowed for Some Employment Tax Return

The Internal Revenue Service has issued new rules allowing corporate officers or duly authorized agents to sign employment tax forms by facsimile, including alternative signature methods such as computer software programs or mechanical devices.

The IRS issued Revenue Procedure 2005-39 to clarify new rules for allowing corporate officers or duly authorized representatives to sign employment tax forms by facsimile or other allowable automated means.

The new procedure will reduce the burden in filing employment tax returns because it will make filing employment taxes simpler, and reduce the number of returns the IRS rejects due to signature issues. Rev. Proc. 2005-39 applies to the following forms:

Any form in the 940 series, including Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA);
Form 941, Employer's Quarterly Federal Tax Return;
Form 943, Employers Annual Federal Tax Return for Agricultural Employees; and Form 945, Annual Return of Withholding Federal Income Tax;
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips;
Form CT-1, Employer's Annual Railroad Retirement Tax Return; and
Any variant of these forms, such as Form 941c, Statement to Correct Information; Form 941-SS, Employer's Quarterly Federal Tax Return.

----- Original Message -----

From: Marc Enzi

To: taxchat@yahoogroups.com

Sent: Wednesday, September 24, 2008 1:34 PM

Subject: Re: [taxchat] Preparer Signature

I have a question about the preparers signature at the bottom of the 1040.

I am preparing past years tax returns for clients who want the pdf file sent, it is quicker and saves postage, etc...

My question is, does the tax return need my signature if my PTIN is at the bottom?

I think all the return needs is the taxpayers signature, but I can't seem to find a citation or reference that backs up this notion. Can anyone help me find the specific reference that allows me to let the return go out to the client for the client's signature and then on to the IRS with only my PTIN and not my signature at the bottom?

Thanks,

Marc

__,_._,___

Re: [taxchat] printer recommendation

ditto, for Electronica Direct

no they are not Amazon.com. But does that really matter?

I will check the box before signing for it. I will specifically look for the UPC Bar Code before signing. People are cutting the bar codes off and claiming the $450 rebate for themselves, and then selling the unopened box for as much as they can get for it.

If I accept the box, and then after opening it I am not happy, I can use the features of my credit card: "low cost guarantee" and "90 day satisfaction/theft guarantee" and/or I can dispute the charge for fraud/misrepresentation, if it ever came to that.

BUT. before I bought today - I called Electronica Direct and talked to both customer service and to sales. This is a legit outfit from all I can tell. And if I'm wrong, my credit card and/or Amazon.com will support me.

Colin Cody, CPA

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: Wednesday, September 24, 2008 5:16 PM

Subject: RE: [taxchat] printer recommendation

When I heard about the issues with PCRush sending out items that were not new I sent them an email.

The company responded that they shipped a new printer to me, I am assuming that the mean it wasn't a refurbished model. But if don't want the printer I can refuse the shipment.

I am going to accept the shipment, but if I do find out it is a refurbished model or not new. I plan contact my American Express Card people and let them deal with it, especially since I have an email from the company saying that it is a new printer.

I will let everyone know what I receive.

Thanks for all the input.

Cris

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, September 24, 2008 2:06 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] printer recommendation

The printer is not being sold by Amazon. If you look at the page carefully, it says that the printer is coming from Electronica Direct. If it has to be returned or exchanged, that's who you'll be dealing with. I've never heard of them so I have no comment on the company. However, those concerned about PCRUSH's policies should read the following:

http://www.amazon.com/review/R1FWXLQQR0LD0I

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Colin Cody
Sent: Wednesday, September 24, 2008 4:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] printer recommendation

This is a $899 printer (that's the HP retail price anyway)

A search of pcRUSH found chat boards where some customers said they received refurbished merchandise. The cost from pcRUSH is $598.86 + $58.10 shipping

So I found a better deal here:

http://www.amazon.com/dp/B000JLFAQE?tag=traderstatuscom&camp=14573&creative=327641&linkCode=as1&creativeASIN=0470152648&adid=1EBP6KNZVSDJH4899ENV&

the cost is $549.95 + $51.43 shipping, which is $55.58 less than pcRUSH, and this is for new sealed box from a HP authorized reseller.

$601.38 less $450 rebate = $151.38 + your voluntarily remitted use tax to the State.

Just the new toner cartridge alone retails for about $125.

Colin Cody, CPA

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: Monday, September 22, 2008 2:48 PM

Subject: RE: [taxchat] printer recommendation

I ordered a HP 3005dn / normally the printer costs @ $899, but I found a place that is selling it for $599 AND HP rebate of $450! My cost for the printer is under $300 including shipping and sales tax!

If any one is interested the company is PCRUSH. Office depot has the same one but at $899 less the $450 rebate.

.

No virus found in this incoming message.
Checked by AVG.
Version: 7.5.524 / Virus Database: 270.7.1/1688 - Release Date: 9/24/2008 6:29 AM

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.524 / Virus Database: 270.7.1/1688 - Release Date: 9/24/2008 6:29 AM

__,_._,___

Re: [taxchat] C Corp w/ large NI

Also, they are leaving themselves open to the possibility of double-taxation. If the company holds an appreciable asset for a long time and the value increases, the company would pay tax at the ordinary rate. If they have keep that money in the corporation, they could be taxed for excess retained earnings. If it's too much to pay out as a reasonable salary, they could end up having to take a dividend, which is nondeductible to the C Corp, and taxable to the shareholder = Double-taxation nightmare.

From: Robert H. Somerville, CPA

Sent: Wednesday, September 24, 2008 5:20 PM

To: taxchat@yahoogroups.com

Subject: Re: [taxchat] C Corp w/ large NI

Cris:

Several item here: 1) The personal service corporation usually refers to occupations in the "learned and licensed" professions, such as doctors, attorneys, CPAs.

2) C corporations do not have a special capital gains rate for sale of assets, stocks, etc. Everything is taxed at the regular corporate rates. 3) The C corp could fall into a Personal Holding Company category, if too much income is from passive investments. The PHC tax rates tax the income remaining after paying the regular tax.

If the guy doesn't believe you, you can count on having problems later. Pick and choose!

Good luck.

Bob S.

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Phone:    714-529-4711
Fax:        714-529-0334
Email:    rsomerville@survivetaxes.com
Web:      www.survivetaxes.com

Unless expressly stated otherwise in this communication, this advice is not intended
to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

__,_._,___

Re: [taxchat] Corp Health Expenses

That type of arrangement would be a Sec 105 plan, but the company is not allowed to discriminate. They must do the same for all employees. If not, I don't think it qualifies.

From: Cris Kelly

Sent: Wednesday, September 24, 2008 4:50 PM

To: taxchat@yahoogroups.com

Subject: [taxchat] Corp Health Expenses

I have a corp where the corp pays all the copays and extra medical expenses for the sole shareholder that Kaiser doesn't cover.   The corp doesn't do this for any other employee.

I think that the amounts should be posted as items that were paid on behalf of the shareholder and not as a deductible employee benefit expense for the corp.

I have heard both arguments.

               Yes it is a deductible benefit for the shareholder if in the employee shareholder contract it is stated that the company will pay any additional out of pockets costs for medical expenses.

               No it is not a deduction. The individual has to pay on their own. They can track those personal expenses and reco on schedule A.

I tend to go with no deduction for the corp, but I know that I am conservative.

I would like to hear everyone's else opinion. I tried to find anything in writing about this issue but I couldn't find anything.

Thanks for the input.

Cris

No virus found in this outgoing message.
Checked by AVG.
Version: 7.5.524 / Virus Database: 270.7.1/1688 - Release Date: 9/24/2008 6:29 AM

__,_._,___

Re: [taxchat] C Corp w/ large NI

Cris:

Several item here: 1) The personal service corporation usually refers to occupations in the "learned and licensed" professions, such as doctors, attorneys, CPAs.

2) C corporations do not have a special capital gains rate for sale of assets, stocks, etc. Everything is taxed at the regular corporate rates. 3) The C corp could fall into a Personal Holding Company category, if too much income is from passive investments. The PHC tax rates tax the income remaining after paying the regular tax.

If the guy doesn't believe you, you can count on having problems later. Pick and choose!

Good luck.

Bob S.

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Phone:    714-529-4711
Fax:        714-529-0334
Email:    rsomerville@survivetaxes.com
Web:      www.survivetaxes.com

Unless expressly stated otherwise in this communication, this advice is not intended
to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

__,_._,___

[taxchat] Corp Health Expenses

I have a corp where the corp pays all the copays and extra medical expenses for the sole shareholder that Kaiser doesn’t cover. The corp doesn’t do this for any other employee.

I think that the amounts should be posted as items that were paid on behalf of the shareholder and not as a deductible employee benefit expense for the corp.

I have heard both arguments.

Yes it is a deductible benefit for the shareholder if in the employee shareholder contract it is stated that the company will pay any additional out of pockets costs for medical expenses.

No it is not a deduction. The individual has to pay on their own. They can track those personal expenses and reco on schedule A.

I tend to go with no deduction for the corp, but I know that I am conservative.

I would like to hear everyone’s else opinion. I tried to find anything in writing about this issue but I couldn’t find anything.

Thanks for the input.

Cris

__,_._,___

24 September 2008

Arsip Blog