Pajak

13 Oktober 2008

[forum-pajak] Tanya Sunset policy

Dear member Milis,

Saya adalah anggota baru di milis ini. Saya bermaksud mencari informasi tentang sunset policy. Misal bila ada wajib pajak yang laporan SPM-nya nihil, tapi beberapa bulan sebelumnya belum melaporkan SPM-nya (Misal SPM PPh 21 & PPN masa Januari-Agustus 2008 dengan kondisi nihil). Apabila akan dilaporkan sekarang apakah terkena sanksi denda administrasi keterlambatan pelaporan atau tidak sehubungan dengan adanya sunset policy ini dan dasar aturannya apa? Mohon pencerahannya.

Terima kasih
Ivan Permana

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RE: [forum-pajak] sedikit jawaban atas npwp istri

Sekalian nanya nih.... :D

Khan sekarang kalau mau beli asset harus punya NPWP.
Nah, kalau istri ikut NPWP suami, trus pembelian asset ga bisa nama istri
yaa... nama suami semua dongg...hehehe...

Tidak bermaksud bikin perjanjian pisah harta, Cuma pingin aja punya asset
atas nama sendiri hehehe....

Mohon pencerahan.
---riss

________________________________________
From: forum-pajak@yahoogroups.com [mailto:forum-pajak@yahoogroups.com] On
Behalf Of fajar marta
Sent: 13 Oktober 2008 20:21
To: forum-pajak@yahoogroups.com
Subject: [forum-pajak] sedikit jawaban atas npwp istri

menurut apa yang saya pelajari sedikit, ialah terdapat dua jenis pelaporan
untuk npwp bagi yang sudah menikah, ada yang menggunakan perjanjian pisah
harta yang mengindikasikan istri boleh memiliki npwp sendiri yang dibuatkan
oleh perusahaan, sehingga jumlah pendapatan suami tidak perlu digabung
dengan isri, namun PTKP tetap ditulis sebagai pengurang, sedangkan jika
ternyata tidak ada perjanjian pisah harta, maka diharapkan perusahaan
memberikan report atas spt yang telah dibayarkan atas istri dengan surat
yang sah dan diakui oleh dirjen pajak untuk menjadi bukti telah membayar
pajak istru=i dan memotong secara withholding oleh perusahaan bagi pajak
istri..''

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[forum-pajak] Re: Penurunan Tarif PPN ?

Krisis global sudah terjadi dan diperkiranakan akan mengganggu
perekonomian dunia.
Banyak perusahaan kesulitan likuiditas, yang sebelumnya mengandalkan
kredit perbankan untuk operasionalnya menjadi terganggu karena adanya
pengetatan dari dana perbankan.
Operasional menjadi terganggu karena tidak tersedianya dana sendiri
yang cukup untuk menutup dana operasional. Hal ini dengan sendirinya
akan menurunkan kemampuan perusahaan dan memungkinkan akan berpengaruh
terhadap penerimaan negara dari pajak penghasilan maupun lainnya.
Banyak eksportir yang dananya menjadi Piutang PPN dan menunggu
penyelesaian restitusinya.
Produsen Eksportir Tertentu, sebelumnya pernah mendapatkan berbagai
fasilitas, termasuk restitusi yang dipercepat.
Mungkinkah saat ini ada fasilitas buat Produsen Eksportir Tertentu,
selain fasilitas WP Patuh, misalkan PPN dikenakan sebesar 5 % untuk
Produsen Eksportir Tertentu sebagaimana dimaksud Pasal 7 (3) UU PPN,
atau lainnya yang dapat membantu likuiditas Produsen Eksportir ?

Hanya Wacana !

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Re: [taxchat] Form 3115 (Change in Accounting Method)

It just dawned on me that you will be going to the Fall Seminar by KS Chapter-NATP! I wish I was going, but It is 500 miles for me, so I just go to the Annual Meeting & KS Update in Wichita. Although I did go last year since I was one of the speakers. I probably met you. Would like to again!

Thanx for all your assistance.

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

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

From: Debbie Breedlove

To: taxchat@yahoogroups.com

Sent: Monday, October 13, 2008 7:56 PM

Subject: Re: [taxchat] Form 3115 (Change in Accounting Method)

Terri,

I wish I had more time to research this in more detail, but I'm in the middle of the Oct 15 deadline rush. Hopefully this will help. I believe that this is one of the changes to which the scope limitations do not apply, therefore you may be able to take it on the 2007 return.

See the instructions for Form 3115, starting on page 9 - "Post disposition depreciation or amortization for an item of depreciable or amortizable property disposed of by the taxpayer during the year of change for which the taxpayer deducted less than the depreciation allowable...Complete Sch E of Form 3115. Scope limitations do not apply....."

Hope this helps!!

Debbie Breedlove
Breedlove & Associates, LLC
1812 E 123rd St.
Olathe, KS 66061
Phone: 913-780-9995
Fax: 913-782-5570

From: Terri Ryman

Sent: Monday, October 13, 2008 6:36 PM

To: taxchat@yahoogroups.com

Subject: [taxchat] Form 3115 (Change in Accounting Method)

Amazingly enough, I've never had to do one of these before, but I have a new client this year whose former preparer has totally missed depreciating 6 different assets, and also did not start depreciating a building until 3 years after it had been put in service!

BUT, they sold this business during 2007. If I'm reading the instructions correctly, they cannot make this correction if "the tax year of the change is the final year of a trade or business for which the taxpayer would be required to take the entire amount of the section 481(a) adjustment into account in computing taxable income."

This being the case, is there any recourse? If I amend 2006 and make the 3115 adjustment on that year, they hardly get the benefit of it since their income wasn't as high as it is this year with the sale.

I'm thinking I can't prepare the 2007 return with the "allowed or allowable" depreciation on it (to figure the taxable capital gain of the sale), and then later amend the 2007 return to fix and take the missed depreciation (because it's already in the calculation for the sale).

I'm confused, and I'm sure I sound like it.

Any suggestions or ideas?

Thanx

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

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Re: [taxchat] Form 3115 (Change in Accounting Method)

Thanx Debbie! I will look at that page now!

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

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

From: Debbie Breedlove

To: taxchat@yahoogroups.com

Sent: Monday, October 13, 2008 7:56 PM

Subject: Re: [taxchat] Form 3115 (Change in Accounting Method)

Terri,

Hope this helps!!

Debbie Breedlove
Breedlove & Associates, LLC
1812 E 123rd St.
Olathe, KS 66061
Phone: 913-780-9995
Fax: 913-782-5570

From: Terri Ryman

Sent: Monday, October 13, 2008 6:36 PM

To: taxchat@yahoogroups.com

Subject: [taxchat] Form 3115 (Change in Accounting Method)

Amazingly enough, I've never had to do one of these before, but I have a new client this year whose former preparer has totally missed depreciating 6 different assets, and also did not start depreciating a building until 3 years after it had been put in service!

BUT, they sold this business during 2007. If I'm reading the instructions correctly, they cannot make this correction if "the tax year of the change is the final year of a trade or business for which the taxpayer would be required to take the entire amount of the section 481(a) adjustment into account in computing taxable income."

This being the case, is there any recourse? If I amend 2006 and make the 3115 adjustment on that year, they hardly get the benefit of it since their income wasn't as high as it is this year with the sale.

I'm thinking I can't prepare the 2007 return with the "allowed or allowable" depreciation on it (to figure the taxable capital gain of the sale), and then later amend the 2007 return to fix and take the missed depreciation (because it's already in the calculation for the sale).

I'm confused, and I'm sure I sound like it.

Any suggestions or ideas?

Thanx

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

__,_._,___

Re: [taxchat] Form 3115 (Change in Accounting Method)

Terri,

Hope this helps!!

Debbie Breedlove
Breedlove & Associates, LLC
1812 E 123rd St.
Olathe, KS 66061
Phone: 913-780-9995
Fax: 913-782-5570

From: Terri Ryman

Sent: Monday, October 13, 2008 6:36 PM

To: taxchat@yahoogroups.com

Subject: [taxchat] Form 3115 (Change in Accounting Method)

Amazingly enough, I've never had to do one of these before, but I have a new client this year whose former preparer has totally missed depreciating 6 different assets, and also did not start depreciating a building until 3 years after it had been put in service!

BUT, they sold this business during 2007. If I'm reading the instructions correctly, they cannot make this correction if "the tax year of the change is the final year of a trade or business for which the taxpayer would be required to take the entire amount of the section 481(a) adjustment into account in computing taxable income."

This being the case, is there any recourse? If I amend 2006 and make the 3115 adjustment on that year, they hardly get the benefit of it since their income wasn't as high as it is this year with the sale.

I'm thinking I can't prepare the 2007 return with the "allowed or allowable" depreciation on it (to figure the taxable capital gain of the sale), and then later amend the 2007 return to fix and take the missed depreciation (because it's already in the calculation for the sale).

I'm confused, and I'm sure I sound like it.

Any suggestions or ideas?

Thanx

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

__._,_.___

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] gift tax question

Another possibility is a 529 plan.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Robert Lukey
Sent: Monday, October 13, 2008 6:29 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] gift tax question

Remember that current regs state that child income might have to be included in the parents income so put as much away into some sort of IRA as possible.

On Mon, Oct 13, 2008 at 12:08 PM, lmh30188 <LoisGratton@alum.emory.edu> wrote:

I want to verify my reply to a client, though my research indicates I
have given her the correct answer. If a married couple each transfers
$12,000 in a year to their infant child's account, no gift tax return
needs to be filed, but if it exceeds $24,000 total, then a gift tax
return must be filed. Is this correct? Thanks in advance for your
replies.

--
Robert Lukey EA CPA

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.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

__,_._,___

[taxchat] Form 3115 (Change in Accounting Method)

Amazingly enough, I've never had to do one of these before, but I have a new client this year whose former preparer has totally missed depreciating 6 different assets, and also did not start depreciating a building until 3 years after it had been put in service!

BUT, they sold this business during 2007. If I'm reading the instructions correctly, they cannot make this correction if "the tax year of the change is the final year of a trade or business for which the taxpayer would be required to take the entire amount of the section 481(a) adjustment into account in computing taxable income."

This being the case, is there any recourse? If I amend 2006 and make the 3115 adjustment on that year, they hardly get the benefit of it since their income wasn't as high as it is this year with the sale.

I'm thinking I can't prepare the 2007 return with the "allowed or allowable" depreciation on it (to figure the taxable capital gain of the sale), and then later amend the 2007 return to fix and take the missed depreciation (because it's already in the calculation for the sale).

I'm confused, and I'm sure I sound like it.

Any suggestions or ideas?

Thanx

Terri L. Ryman, EA
SOUTHWEST TAX & ACCOUNTING
503 Morton, Box 1367
Elkhart, KS 67950-1367

620.697.2422 Phone

620.697.4757 Fax

tryman@elkhart.com

__,_._,___

Re: [taxchat] gift tax question

I would add, that if the gift is more than $12,000 per, taxpayer files a gift tax return, but can use their lifetime exemption and not have to pay a tax. See form 709 and instructions.

Arnie

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

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: 10/13/2008 6:28 PM

Subject: Re: [taxchat] gift tax question

Remember that current regs state that child income might have to be included in the parents income so put as much away into some sort of IRA as possible.

On Mon, Oct 13, 2008 at 12:08 PM, lmh30188 <LoisGratton@alum.emory.edu> wrote:

I want to verify my reply to a client, though my research indicates I
have given her the correct answer. If a married couple each transfers
$12,000 in a year to their infant child's account, no gift tax return
needs to be filed, but if it exceeds $24,000 total, then a gift tax
return must be filed. Is this correct? Thanks in advance for your
replies.

--
Robert Lukey EA CPA

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.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

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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.

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Re: [taxchat] gift tax question

Remember that current regs state that child income might have to be included in the parents income so put as much away into some sort of IRA as possible.

On Mon, Oct 13, 2008 at 12:08 PM, lmh30188 <LoisGratton@alum.emory.edu> wrote:

I want to verify my reply to a client, though my research indicates I
have given her the correct answer. If a married couple each transfers
$12,000 in a year to their infant child's account, no gift tax return
needs to be filed, but if it exceeds $24,000 total, then a gift tax
return must be filed. Is this correct? Thanks in advance for your
replies.

--
Robert Lukey EA CPA

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.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

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RE: [taxchat] gift tax question

Yes, you’re correct Lois. It can be a good estate planning move to transfer money to others if the estate is above the amount excluded for estate taxes. Also it’s a way to transfer income producing property to others in lower tax brackets. You can gift up to 12K (24K for joint gifts) to as many persons as you want with no gift tax consequences.

If the parents’ income it too high to enable their child to qualify for college financial aid, gifting the money is probably a good idea, but if their income is not so high as to disqualify their child from receiving financial aid, then it maybe isn’t such a good idea. There’s also the possibility that the parents could establish a Sec 529 plan to start a college fund.

John Stevens, EA
Stevens Tax & Accounting, Inc., dba Equi-Tax
1870 - 50th St. E., Suite 8
Inver Grove Heights, MN 55077
651-773-5000
FAX 651-457-4529
equitax@unique-software.com
www.equitax.net

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of lmh30188
Sent: 10/13/2008 2:09 PM
To: taxchat@yahoogroups.com
Subject: [taxchat] gift tax question

I want to verify my reply to a client, though my research indicates I
have given her the correct answer. If a married couple each transfers
$12,000 in a year to their infant child's account, no gift tax return
needs to be filed, but if it exceeds $24,000 total, then a gift tax
return must be filed. Is this correct? Thanks in advance for your
replies.

__._,_.___

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[taxchat] gift tax question

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[forum-pajak] sedikit jawaban atas npwp istri

menurut apa yang saya pelajari sedikit, ialah terdapat dua jenis pelaporan untuk npwp bagi yang sudah menikah, ada yang menggunakan perjanjian pisah harta yang mengindikasikan istri boleh memiliki npwp sendiri yang dibuatkan oleh perusahaan, sehingga jumlah pendapatan suami tidak perlu digabung dengan isri, namun PTKP tetap ditulis sebagai pengurang, sedangkan jika ternyata tidak ada perjanjian pisah harta, maka diharapkan perusahaan memberikan report atas spt yang telah dibayarkan atas istri dengan surat yang sah dan diakui oleh dirjen pajak untuk menjadi bukti telah membayar pajak istru=i dan memotong secara withholding oleh perusahaan bagi pajak istri..''

mohon konfirmasi kebenaran dan penambahan terhadap apa yang kurang..

PTKP tetap bel

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[forum-pajak] PER 39/PJ/2008 yang kontroversial

Dear millist,

Berikut PER 39/PJ/2008 yang kontroversial tersebut.

Best Regads,

UCT Consulting
Cosmas Budiyantoro
Telp : 0812-8878964 / 0817-0851759

--- On Mon, 10/13/08, Exac Library Compendium <update.exac@softindo.net> wrote:

From: Exac Library Compendium <update.exac@softindo.net>
Subject: [update-exac] Update Peraturan Pajak 081013
To: update-exac@yahoogroups.com
Date: Monday, October 13, 2008, 1:04 AM

Yth:

Bapak/Ibu Pelanggan Exac Library

Salam bahagia dan sejahtera.
Berikut kami sampaikan update peraturan terbaru. Semoga bermanfaat.

Exac Library Compendium
PT SOFTINDO
(Registered Tax Consultant)
------------ --------- --------- --------- --------- ---------
Nomor    : 7 TAHUN 1983
Tanggal    : 21-07-2008
Perihal    : 23 September 2008
PERUBAHAN KEEMPAT ATAS UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN

Nomor : PER 39/PJ/2008
Tanggal : 6 Oktober 2008
Perihal :Surat Pembaritahuan Pajak Penghasilan Pasal 21 Tahun 2008 Beserta Petunjuk Pengisiannya

Download PER-39/PJ/2008

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[forum-pajak] Tanggapan PER NO:39/PJ/2008

Dear all,

Bersama ini saya hanya menanggapi tentang keberadaan PER:39/PJ/2008 tanggal 6 Oktober 2008 tentang Pelaporan SPT Tahunan PPh 21 tahun 2008 :
1. Berdasarkan UU no 28 KUP disebutkan secara bahwa tidak ada kewajiban untuk
     melaporkan SPT Tahunan PPh 21.
     Dengan demikian PER ini telah melanggar UU KUP.
2. Dalam PER:39/PJ/2008 tanggal 6 Oktober 2008 tentang Pelaporan SPT Tahunan PPh
     21 tahun 2008 ini tertera bahwa penomorannya dan tanggal ditulis tangan.
   Ini seakan-akan keputusan tersebut dibuat tidak serius dan mengada-ada dan dapat
     menjebak WP.

Bagaimana pendapat rekan-rekan millist ?

Best Regads,

Cosmas Budiyantoro
Telp : 0812-8878964 / 0817-0851759

--- On Sat, 10/11/08, wira pramudya <wira.groups@gmail.com> wrote:

From: wira pramudya <wira.groups@gmail.com>
Subject: Re: [forum-pajak] Mohon Penjelasan PP 51
To: forum-pajak@yahoogroups.com
Date: Saturday, October 11, 2008, 4:57 AM

<http://groups. yahoo.com/ group/forum- pajak;_ylc= X3oDMTJlbDJlMGI1 BF9TAzk3MzU5NzE0 BGdycElkAzE4NzAx MjcEZ3Jwc3BJZAMx NzA1MDA0MzYxBHNl YwN2dGwEc2xrA3Zn aHAEc3RpbWUDMTIy MzcwNzE5OQ- ->
Jawab :
1. Diatur dalam PP No. 51 pada Penj. PP Pasal 3 ayat 1 huruf a : "Yang
dimaksud dengan "Kualifikasi usaha" adalah stratifikasi yang ditentukan
berdasarkan sertifikasi yang dikeluarkan oleh Lembaga Pengembangan Jasa
Konstruksi." permasalahannya cuman 1, saya tidak tahu apakah Lembaga ini
sudah eksis atau tidak. Sebab selama ini SIUJK itu dikeluarkan oleh
Disperindag.

2. Dalam PP No. 51 tidak diatur masalah besaran nilai kontrak untuk
memanfaatkan PP ini atau dengan kata lain "Tidak Diatur". Tentang apakah
yang dikenakan ini hanya atas jasanya atau termasuk material, diatur
bahwa "Nilai Kontrak Jasa Konstruksi adalah nilai yang tercantum dalam
satu kontrak jasa konstruksi secara keseluruhan. "

Thx
Wira Pramudya

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[forum-pajak] Urgent Lowongan Staff Logistic

Mungkin ada teman, adik, kakak or saudara anda yang tepat u/ posisi ini

Dear Mod, Numpang
posting yah, Many Thanks

Urgent...Dicari segera 1 orang Staff Logistic
dengan qualifikasi sb:

-.Laki - laki

- Usia maks. 27th

- Pendidikan D3/SI Akuntansi

- Dapat bekerja
secara independent maupun team

- Memiliki
pengalaman dalam bidang stock/inventory min 1 tahun

- Mampu berhubungan
dengan forwader dan mengerti tentang exim

- Dapat berbahasa
ingris aktif maupun pasif

- Familiar dengan
Accurate Program (Diutamakan)-Jujur, loyal & Pekerja keras

CV dan surat lamaran kerja dikirim ke silver1043@yahoo.com dengan subject "Lowker logistic"

Rgds
Silvi

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[forum-pajak] mohon bantuannya SPT TAHUNAN PPH BADAN untuk YAYASAN

Dear teman2 forum...

minta tolong dong, kalo untuk Yayasan ...laporan SPT Badan nya buatnya bagaimana ya???
karena Yayasan yang dikelola, yayasan non Profit...

Mohon pencerahannya...

Thanks...

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13 Oktober 2008

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