Pajak

04 Desember 2008

[forum-pajak] mau tanya tentang sunset policy

hallo, salam kenal dari saya,saya sekarang sedang skripsi dan membahas
tentang sunset policy.
saya mau tanya kira2 ada atau tidak hasil riset tentang sunset policy
sebelumnya?
mohon bantuannya...

------------------------------------

============================================

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/

Re: [forum-pajak] differ tax

sekilas aja, bahasan yang detail pernah diulas sm FX Gunardi rekan kita,

saya coba share sedikit,

sebelum buat SPT Badan, Lap keu commercial basis (profit before tax), dikoreksi fiskal - , ada

2 kategori, yaitu :
1) timing diff . --- perbedaan ini, akan terecovery dimasa yad, apa saja ? sebaiknya ini digrouping dan dimaintain setiap tahunnya, spt pada al, metode penyusutan aktiva tetap fiskus vs commercial, biaya penyusutan masih diakui, cm beda waktu pengakuan aja) --- kalau apa saja jenis timing diff, ? silakan nanti yang lain bs tambahkan,

2) permanent diff, (e.g. donasi, BIK )..

jadi nanti saat penghasilan kena pajak dihitung, pajak yang terutang sesuai dengan aturan perpajakan yang berlaku. dan itu yang akan dihitung sbg dasar pelunasan PPh 29.

di PSAK 46, , krn laporan keu comersial (audited) harus jelas, dan gak missunderstanding, maka efek dari timing diff tadi, harus diakui di neraca, yang setiap tahun (bisa sebagai deffered tax aset atau liabilites, dan d jurnal,

deffered tax expense

deff tax

atau

differed tax

deff tax income

cara pendekatannya nntuk buat jurnal itu, bisa dengan balance sheet approach, (dengan memcompare efek movement account d balance sheet yang ada akibat timing diff) atau pl approach, -

jadi nanti tax expense di lap keu audited commercial, sudah tie up sm SPT,

ada yang current tax expense = yang terutang dan sama di SPT Badan
ada yang defered tax expens = ini belum terutang di SPT Badan, cuma paling gak akan terealsir yad. dan gak missstatement buat pemegang saham .

kalau msh bingung, sebaiknya ikut aja workshop ttg ini, ke konsultan terdekat,

atau ke partama consulting

atau libalities) atau PL (sebagai tambahan biaya pajak atau pendapatan

________________________________
From: faizin <ttlcjkid@ttlc.co.id>
To: forum-pajak@yahoogroups.com
Sent: Thursday, December 4, 2008 8:34:34
Subject: [forum-pajak] differ tax

Salam kenal semua tax discusion member.

nama saya FAIZIN.

mau minta pendapat nih,differ tax (pajaka tanguhan) bisa terjadi karena apa saja,

dan apakah kita harus mengakui hal itu dalam hal accoutning

Teirmakasih
FAIZIN

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

New Email names for you!
Get the Email name you've always wanted on the new @ymail and @rocketmail.
Hurry before someone else does!
http://mail.promotions.yahoo.com/newdomains/aa/

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

------------------------------------

============================================

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> 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/

[forum-pajak] Pengganti SKD

Dear All,

Apakah ada dokumen pengganti SKD (Surat keterangan domisili) jika
ternyata otoritas pajak di luar negeri tdk familiar dengan SKD/COD?
Bisa tidak ya surat keternagn terdaftar perusahaan diluar negeri
sebagi pengganti SKD? kalau bisa, peraturannya ada dimana ya?

Thx & Rgds, Christina

------------------------------------

============================================

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> 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/

RE: [taxchat] 7216

I feel the same way Chuck.

Mel

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Chuck Warman
Sent: Thursday, December 04, 2008 9:46 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

It's impossible for me to overstate how happy I am that I'm not in the RAL
business.

Chuck

Mel Wolfson writes:

> I've been following this since the summer when the legislature passed and
> the Governor signed new legislation. On November 20th, DTF issued a notice
> containing the regulations implementing this legislation. The effective date
> is 1/1/09.
>
> For the NYS changes which apply to areas outside of NYC,see the following
> link:
>
> <http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf>
> http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf
>
> Make certain to read through to the section dealing with RALs.
>
> The NYC Law passed previously and enforced by the Department of Consumer
> Affairs can be viewed at:
>
> <http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf>
> http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf
>
> The state law is very similar to that which was passed in NYC several years
> back. For CPAs, the main issue disclosure requirements relating to
> advertising and offering RALs to clients. The exact language of the required
> disclosure is in the first link. The NYC language is probably virtually
> identical.
>
> There was also at least one bill submitted at the state level last year
> dealing with licensing of otherwise unlicensed preparers. There is a good
> chance that licensing at the state level may become reality before and
> federal licensing is enacted.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Arnold M. Socol
> Sent: Thursday, December 04, 2008 5:15 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> Mel, Where did you see NYS and NYC???? I need to update all of this stuff
> too. Thanks, Arnie
>
>
> ----- Original Message -----
> From: Mel <mailto:mwolfso@optonline.net> Wolfson
> To: taxchat@yahoogroups <mailto:taxchat@yahoogroups.com> .com
> Sent: 12/04/2008 5:08 PM
> Subject: RE: [taxchat] 7216
>
>
>
>
> There was probably an update that I had applied and which you hadn't when
> you first looked for the letter. I don't deal with RALs and based upon
> what's happening in NYS, I'm glad I don't. In addition to the Federal
> signoff, NYS has a form of its own that the client must sign. In fact their
> are two versions, one for NYC and another for the rest of the state which
> contains virtually the same if not the identical language.
>
> Mel
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Thursday, December 04, 2008 9:20 AM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> This is weird, Mel. I searched under Consent to Disclose yesterday and
> there was no such form. I looked under every one of the bank product forms
> and nothing. Today....there it is. Go figure.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 11:09 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> Sorry about that. Its not the last form on the list but the one about seven
> up from the end entitled "Consent to Disclose". Attached is a screen capture
> in which the form I uploaded is selected.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Wednesday, December 03, 2008 7:10 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> That RAL disclosure doesn't look anything like the one you uploaded.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 6:56 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> In the 2008 tax year 1040 program, the very last form in the Forms Menu
> (press F6 and scroll to the end of the list).
>
> I did notice one thing that I got wrong in an earlier post. You must get the
> client's signature on the disclosure form before you present the return to
> the client for signature. What I can't figure out is how this would apply in
> the case of someone selling insurance or securities. I think they want you
> to get disclosure authorization if there is any possibility that you might
> make use of tax return information at some future date for the purpose of
> selling another product or if there is any possibility of disclosing
> taxpayer info to a third party. I wish that someone would provide some plain
> English examples of disclosure scenarios and disclosure language.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Wednesday, December 03, 2008 5:40 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> Mel, where did you find this form? I can't seem to locate it.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 3:35 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> Pro Series does have an SBBT disclosure form which I've attached. If this is
> the only "other" use of tax information, it's probably sufficient. However,
> if you sell securities, life insurance or do financial planning engagements,
> you'd have to get client authorization for that use as well.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> bobva@aol.com
> Sent: Wednesday, December 03, 2008 3:04 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> Drake has included the form to comply with IRS reg 7216 as part of the
> software this year. It has to be printed and signed before starting on the
> tax return. I went to a Drake update seminar and there is very specific
> language that has to be included on the Use and Disclosure form. As soon as
> I load the software I'll scan and post a copy.
>
> In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time,
> mwolfso@optonline.net writes:
>
>
>
>
>
> Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps
> you can scan and post a copy. My understanding is that you need to get the
> disclosure release signed prior to working on the tax return.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> James Ries EA
> Sent: Wednesday, December 03, 2008 12:51 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> I think this new law starting Jan 1, has not been widely publicized among
> tax preparer. It is important since it is a criminal law with a maximum
> penalty of up to one year impresonment and/or fine of up to $1000 PLUS a
> civil penalty.
>
> You can not use tax return information for any purpose other than the
> preparation and filing of the return and/or disclose tax information to any
> 3rd party without written permission from the taxpayer.
>
> According to SBBT you need prior written authorization to offer bank
> products on Form 7216 (permission to use). This authorization is need before
> the return is completed. Once you have permission you can use the refund
> information and offer the option of bank products. If the client agrees to a
> bank product you need to have them sign a Form 7216 (permission to disclose)
> to be able to disclose tax information to the bank so they can do what they
> need to do. This must be done before the return is transmitted.
>
> However this also applies to any services you offer other than tax
> preparation. If a client come in financial or retirement planning, you need
> their written permission if you are going to look at their tax information.
> This applies to anything not related to the preparation and filing fo their
> return.
>
> You also need their written permission to disclose information to 3rd
> parties. This permission need very specific language. No more generic
> premission form from banks and attorneys.
>
> I hope they come with more clarification on the details.
>
> James Ries EA
> Enrolled to Represent Taxpayers before the Internal Revenue Service
>
> Confidentiality Notice: This e-mail, including any attachments, is for the
> sole use of the intended recipient(s) and may contain confidential and
> privileged information. Any unauthorized review, use, disclosure, or
> distribution is prohibited. If you are not the intended recipient, please
> contact the sender by reply e-mail and destroy all copies of the original
> message.
> 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.
>
>
> ----- Original Message -----
> From: Donna J. Perrone <mailto:donnaperrone@sbcglobal.net>
> To: 'TaxTalk Listserv <mailto:taxtalk@list.kleinrock.com> Members' ;
> taxchat@yahoogroups <mailto:taxchat@yahoogroups.com> .com
> Sent: Tuesday, December 02, 2008 4:28 PM
> Subject: [taxchat] 7216
>
>
>
>
> I have been reading that we have to have our clients sign a form allowing
> for disclousure of their tax information. I offer bank products thru SBBT
> and they state that there will be 2 forms the clients must sign, one to
> release info to the banks and another for something else.
>
> It almost sounded like we have to have ALL clients sign this new disclousure
> form, whether or not they use bank products. Plus, a copy of that signed
> document must be kept in our files, either stored electronically or on
> paper.
>
> Has anybody read anything about this or know what they are talking about?
>
>
>
> 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.
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
> _____
>
> Make your life easier with all your friends, email, and favorite sites in
> one place. Try
> <http://www.aol.com/?optin=new-dp&icid=aolcom40vanity&ncid=emlcntaolcom00000
> 010> it now.
>
>
>
>
>
>
>
>
>
>
>
> Arnie Socol
> President
> Ways & Means, Inc.
> 845-562-6070
>
>
>
>
>

__._,_.___

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.

Your email settings: Individual Email|Traditional
Change settings via the Web (Yahoo! ID required)
Change settings via email: Switch delivery to Daily Digest | Switch to Fully Featured
Visit Your Group | Yahoo! Groups Terms of Use | Unsubscribe

__,_._,___

Re: [taxchat] 7216

It's impossible for me to overstate how happy I am that I'm not in the RAL
business.

Chuck

Mel Wolfson writes:

> I've been following this since the summer when the legislature passed and
> the Governor signed new legislation. On November 20th, DTF issued a notice
> containing the regulations implementing this legislation. The effective date
> is 1/1/09.
>
> For the NYS changes which apply to areas outside of NYC,see the following
> link:
>
> <http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf>
> http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf
>
> Make certain to read through to the section dealing with RALs.
>
> The NYC Law passed previously and enforced by the Department of Consumer
> Affairs can be viewed at:
>
> <http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf>
> http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf
>
> The state law is very similar to that which was passed in NYC several years
> back. For CPAs, the main issue disclosure requirements relating to
> advertising and offering RALs to clients. The exact language of the required
> disclosure is in the first link. The NYC language is probably virtually
> identical.
>
> There was also at least one bill submitted at the state level last year
> dealing with licensing of otherwise unlicensed preparers. There is a good
> chance that licensing at the state level may become reality before and
> federal licensing is enacted.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Arnold M. Socol
> Sent: Thursday, December 04, 2008 5:15 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> Mel, Where did you see NYS and NYC???? I need to update all of this stuff
> too. Thanks, Arnie
>
>
> ----- Original Message -----
> From: Mel <mailto:mwolfso@optonline.net> Wolfson
> To: taxchat@yahoogroups <mailto:taxchat@yahoogroups.com> .com
> Sent: 12/04/2008 5:08 PM
> Subject: RE: [taxchat] 7216
>
>
>
>
> There was probably an update that I had applied and which you hadn't when
> you first looked for the letter. I don't deal with RALs and based upon
> what's happening in NYS, I'm glad I don't. In addition to the Federal
> signoff, NYS has a form of its own that the client must sign. In fact their
> are two versions, one for NYC and another for the rest of the state which
> contains virtually the same if not the identical language.
>
> Mel
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Thursday, December 04, 2008 9:20 AM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> This is weird, Mel. I searched under Consent to Disclose yesterday and
> there was no such form. I looked under every one of the bank product forms
> and nothing. Today....there it is. Go figure.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 11:09 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> Sorry about that. Its not the last form on the list but the one about seven
> up from the end entitled "Consent to Disclose". Attached is a screen capture
> in which the form I uploaded is selected.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Wednesday, December 03, 2008 7:10 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> That RAL disclosure doesn't look anything like the one you uploaded.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 6:56 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> In the 2008 tax year 1040 program, the very last form in the Forms Menu
> (press F6 and scroll to the end of the list).
>
> I did notice one thing that I got wrong in an earlier post. You must get the
> client's signature on the disclosure form before you present the return to
> the client for signature. What I can't figure out is how this would apply in
> the case of someone selling insurance or securities. I think they want you
> to get disclosure authorization if there is any possibility that you might
> make use of tax return information at some future date for the purpose of
> selling another product or if there is any possibility of disclosing
> taxpayer info to a third party. I wish that someone would provide some plain
> English examples of disclosure scenarios and disclosure language.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Donna J. Perrone
> Sent: Wednesday, December 03, 2008 5:40 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
>
>
>
> Mel, where did you find this form? I can't seem to locate it.
>
> 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.
>
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> Mel Wolfson
> Sent: Wednesday, December 03, 2008 3:35 PM
> To: taxchat@yahoogroups.com
> Subject: RE: [taxchat] 7216
>
>
> Pro Series does have an SBBT disclosure form which I've attached. If this is
> the only "other" use of tax information, it's probably sufficient. However,
> if you sell securities, life insurance or do financial planning engagements,
> you'd have to get client authorization for that use as well.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> bobva@aol.com
> Sent: Wednesday, December 03, 2008 3:04 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> Drake has included the form to comply with IRS reg 7216 as part of the
> software this year. It has to be printed and signed before starting on the
> tax return. I went to a Drake update seminar and there is very specific
> language that has to be included on the Use and Disclosure form. As soon as
> I load the software I'll scan and post a copy.
>
> In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time,
> mwolfso@optonline.net writes:
>
>
>
>
>
> Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps
> you can scan and post a copy. My understanding is that you need to get the
> disclosure release signed prior to working on the tax return.
>
>
> _____
>
> From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of
> James Ries EA
> Sent: Wednesday, December 03, 2008 12:51 PM
> To: taxchat@yahoogroups.com
> Subject: Re: [taxchat] 7216
>
>
>
>
>
> I think this new law starting Jan 1, has not been widely publicized among
> tax preparer. It is important since it is a criminal law with a maximum
> penalty of up to one year impresonment and/or fine of up to $1000 PLUS a
> civil penalty.
>
> You can not use tax return information for any purpose other than the
> preparation and filing of the return and/or disclose tax information to any
> 3rd party without written permission from the taxpayer.
>
> According to SBBT you need prior written authorization to offer bank
> products on Form 7216 (permission to use). This authorization is need before
> the return is completed. Once you have permission you can use the refund
> information and offer the option of bank products. If the client agrees to a
> bank product you need to have them sign a Form 7216 (permission to disclose)
> to be able to disclose tax information to the bank so they can do what they
> need to do. This must be done before the return is transmitted.
>
> However this also applies to any services you offer other than tax
> preparation. If a client come in financial or retirement planning, you need
> their written permission if you are going to look at their tax information.
> This applies to anything not related to the preparation and filing fo their
> return.
>
> You also need their written permission to disclose information to 3rd
> parties. This permission need very specific language. No more generic
> premission form from banks and attorneys.
>
> I hope they come with more clarification on the details.
>
> James Ries EA
> Enrolled to Represent Taxpayers before the Internal Revenue Service
>
> Confidentiality Notice: This e-mail, including any attachments, is for the
> sole use of the intended recipient(s) and may contain confidential and
> privileged information. Any unauthorized review, use, disclosure, or
> distribution is prohibited. If you are not the intended recipient, please
> contact the sender by reply e-mail and destroy all copies of the original
> message.
> 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.
>
>
> ----- Original Message -----
> From: Donna J. Perrone <mailto:donnaperrone@sbcglobal.net>
> To: 'TaxTalk Listserv <mailto:taxtalk@list.kleinrock.com> Members' ;
> taxchat@yahoogroups <mailto:taxchat@yahoogroups.com> .com
> Sent: Tuesday, December 02, 2008 4:28 PM
> Subject: [taxchat] 7216
>
>
>
>
> I have been reading that we have to have our clients sign a form allowing
> for disclousure of their tax information. I offer bank products thru SBBT
> and they state that there will be 2 forms the clients must sign, one to
> release info to the banks and another for something else.
>
> It almost sounded like we have to have ALL clients sign this new disclousure
> form, whether or not they use bank products. Plus, a copy of that signed
> document must be kept in our files, either stored electronically or on
> paper.
>
> Has anybody read anything about this or know what they are talking about?
>
>
>
> 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.
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
> _____
>
> Make your life easier with all your friends, email, and favorite sites in
> one place. Try
> <http://www.aol.com/?optin=new-dp&icid=aolcom40vanity&ncid=emlcntaolcom00000
> 010> it now.
>
>
>
>
>
>
>
>
>
>
>
> Arnie Socol
> President
> Ways & Means, Inc.
> 845-562-6070
>
>
>
>
>

------------------------------------

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.
Yahoo! Groups Links

<*> To visit your group on the web, go to:
http://groups.yahoo.com/group/taxchat/

<*> Your email settings:
Individual Email | Traditional

<*> To change settings online go to:
http://groups.yahoo.com/group/taxchat/join
(Yahoo! ID required)

<*> To change settings via email:
mailto:taxchat-digest@yahoogroups.com
mailto:taxchat-fullfeatured@yahoogroups.com

<*> To unsubscribe from this group, send an email to:
taxchat-unsubscribe@yahoogroups.com

<*> Your use of Yahoo! Groups is subject to:
http://docs.yahoo.com/info/terms/

[forum-pajak] Materi sosialisasi SPT Tahunan

Dear all.
Beberapa bulan yg lalu kami secara internal Perusahaan melakukan
sosialisasi tentang kewajiban NPWP bagi kary.Hasilnya sebagaian besar
kary. permanen membuat NPWP secara kolektif.
Dalam waktu dekat kami berencana untuk melakukan sosialisasi pembuatan
SPT Tahunan untuk WP OP.
Adakah dari rekan milist yg punya contoh materinya ?

Demikian terimakasih sebelumnya.

Salam,
Khusen

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

------------------------------------

============================================

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> 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/

[forum-pajak] SPT tetap diperiksa dalam sunset policy

Jumat, 05/12/2008 01:28 WIB

SPT tetap diperiksa dalam sunset policy

JAKARTA: Direktorat Jenderal Pajak menyatakan tetap akan memeriksa surat
pemberitahuan (SPT) tahunan PPh yang disampaikan dalam rangka sunset
policy, apabila ditemukan bukti baru SPT yang telah dilaporkan itu
ternyata tidak benar.

Hal tersebut ditegaskan dalam Surat Edaran Direktur Jenderal Pajak
tertanggal 2 Desember 2008 No. 67/ PJ/2008 tentang Pemanfaatan Data atau
Keterangan yang Berkaitan Dengan SPT tahunan PPh yang disampaikan wajib
pajak (WP) dalam rangka pelaksanaan Pasal 37A UU KUP beserta ketentuan
pelaksanaannya.

Bukti baru yang dimaksud adalah data atau keterangan (bukan dari hasil
analisis) yang berkaitan dengan perpajakan yang diperoleh dari instansi
pemerintah, lembaga, asosiasi, dan pihak lain, atau yang berasal dari
pihak lawan transaksi, yang belum dicantumkan dalam SPT yang dilaporkan
dalam rangka sunset policy.

Namun, pemeriksaan terhadap SPT tersebut hanya dapat dilakukan setelah
mendapatkan izin dari Dirjen Pajak.

Direktur Penyuluhan, Pelayanan, dan Humas Ditjen Pajak, Djoko Slamet
Suryoputro, menjelaskan penerbitan SE tersebut memang dimaksudkan untuk
menegaskan pemeriksaan yang dilakukan tidak didasarkan atas hasil
analisis aparat pajak.

"Tapi [pemeriksaan itu] apabila ada data atau informasi lain yang
menunjukkan ada harta lain yang ternyata belum dilaporkan dalam SPT
dalam rangka sunset policy [tidak benar]," katanya kepada Bisnis,
kemarin.

Sunset policy merupakan fasilitas perpajakan yang diatur berdasarkan UU
No.28/2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Fasilitas
ini memungkinkan wajib pajak orang pribadi atau badan untuk membetulkan
surat pemberitahuan (SPT) PPh pada tahun pajak 2006 dan tahun-tahun
sebelumnya, tanpa diberikan sanksi administrasi.

Keuntungan yang didapat wajib pajak yaitu tidak dikenakan denda yang
mencapai 2% dari kewajiban per bulan dan dijamin tidak akan diperiksa
karena angka yang diperbarui. Fasilitas ini berlaku mulai 1 Januari
hingga 31 Desember 2008.

Di pihak lain, Ketua Umum Asosiasi Pembayar Pajak Indonesia RM Hermantho
mengatakan memang dari awal Ditjen Pajak tidak pernah memberikan jaminan
bahwa SPT yang dilaporkan dalam rangka sunset policy tidak akan
diperiksa. "Tidak ada jaminan untuk itu [tidak diperiksa]."

Tanpa kecuali

Menurut dia, apabila Ditjen Pajak menyatakan percaya sepenuhnya terhadap
SPT yang dilaporkan WP, seharusnya tidak perlu ada klausul pengecualian
yang dapat digunakan untuk memeriksa SPT. "Nanti bisa jadi masalah bagi
WP karena sifatnya menjadi relatif," tuturnya.

Adapun prosedur pemanfaatan data atau keterangan tersebut harus terlebih
dahulu melalui kegiatan konseling, di mana Account Representative (AR)
akan melakukan penelitian terhadap bukti baru yang belum tercantum dalam
SPT tahunan PPh dalam rangka sunset policy.

Penelitian dilakukan dengan mempelajari berkas WP dan membandingkan data
atau keterangan yang merupakan bukti baru dengan SPT tahunan dalam
rangka sunset policy.

Apabila berdasarkan penelitian itu diyakini ternyata bukti baru tersebut
sudah tercantum dalam SPT, AR dapat langsung mengusulkan agar kasus
tersebut tidak ditindaklanjuti dengan konseling atau pemeriksaan.

Akan tetapi, apabila berdasarkan penelitian diyakini bukti baru tersebut
belum tercakup dalam SPT yang disampaikan, WP akan ditindaklanjuti
dengan konseling.

Dari Bandung, Dirjen Pajak Darmin Nasution mengatakan telah terjadi
penambahan 2 juta NPWP pada tahun ini. Penambahan NPWP pada tahun ini
menambah jumlah NPWP menjadi 9 juta.

"Sunset policy yang berlaku sejak Januari 2008 lalu ternyata direspons
positif. Jumlah ini [penambahan NPWP] cukup banyak dan hal ini bisa
menjadi cermin semakin tingginya kesadaran pajak," katanya, kemarin.
(k37/15) (redaksi @bisnis. co.id)

Bisnis Indonesia

bisnis.com

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

------------------------------------

============================================

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> 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/

Re: [taxchat] IRS 90 day letter

Isn't the 90 day letter the one that states they have 90 days from the date of the letter to make any appeals to the tax court?

In a message dated 12/4/2008 7:02:13 P.M. Eastern Standard Time, rsomerville@survivetaxes.com writes:

Call the number on the 90 day letter, explain that the returns are amended, and ask for an audit reconsideration (generic for anything new that happened to the return.). They will explain where to send the returns, and you will get a response from them.

During the ninety day period, the IRS will do everything they can to avoid taking the case to court. But it does require positive action by the taxpayer.

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

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

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: Thursday, December 04, 2008 3:20 PM

Subject: Re: [taxchat] IRS 90 day letter

I wasn't aware that an amended return could be done after a 30 day letter. I though that a 30 day letter gave 30 days to come up with any final info that would help the tax payer. And once there is a 90 day letter then a request to meet with an appeals officer or pay the amount due is in order.

On Thu, Dec 4, 2008 at 9:19 AM, <bobva@aol.com> wrote:

I have a client who received a 30 day letter back in June and chose to ignore it. They have now received a 90 day letter which is the NOTICE OF DEFICIENCY. My understanding is that it is now too late to amend their tax return and they will have to file a petition to the tax court. Is this correct?

I know this has probably been discussed on here before but what is the process after the petition is filed? The letter states there is a simplified procedure for small tax cases. What is the simplified procedure?

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
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

__________ Information from ESET NOD32 Antivirus, version of virus signature database 3665 (20081204) __________

The message was checked by ESET NOD32 Antivirus.

http://www.eset.com

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

__,_._,___

Re: [taxchat] IRS 90 day letter

Call the number on the 90 day letter, explain that the returns are amended, and ask for an audit reconsideration (generic for anything new that happened to the return.). They will explain where to send the returns, and you will get a response from them.

During the ninety day period, the IRS will do everything they can to avoid taking the case to court. But it does require positive action by the taxpayer.

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

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

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: Thursday, December 04, 2008 3:20 PM

Subject: Re: [taxchat] IRS 90 day letter

I wasn't aware that an amended return could be done after a 30 day letter. I though that a 30 day letter gave 30 days to come up with any final info that would help the tax payer. And once there is a 90 day letter then a request to meet with an appeals officer or pay the amount due is in order.

On Thu, Dec 4, 2008 at 9:19 AM, <bobva@aol.com> wrote:

I have a client who received a 30 day letter back in June and chose to ignore it. They have now received a 90 day letter which is the NOTICE OF DEFICIENCY. My understanding is that it is now too late to amend their tax return and they will have to file a petition to the tax court. Is this correct?

I know this has probably been discussed on here before but what is the process after the petition is filed? The letter states there is a simplified procedure for small tax cases. What is the simplified procedure?

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
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

__________ Information from ESET NOD32 Antivirus, version of virus signature database 3665 (20081204) __________

The message was checked by ESET NOD32 Antivirus.

http://www.eset.com

__,_._,___

[forum-pajak] pajak pembeli licence waralaba

Haloo Bpk/Ibu

Saya mau nanya :

ada 3 orang yang membentuk usaha bersama (bukan PT), yaitu membeli licence franchise misalnya indomaret.
1. pajak apa saja yang dikenakan atas usaha bersama itu?
2. apakah wajib memotong dan menyetorkan pajak 21 atas karyawannya?
3. jika karyawannya adalah karyawan tidak tetap bagaimana tarif pajaknya? apakah perlu dihitung ptkpnya juga?
4. apakah wajib memotong dan menyetorkan pajak 23 atas jasa yang diterima?
5. apakah wajib memotong dan menyetorkan pajak 23 atas beban sewa?
6. untuk laba akhir tahun, apakah terkena pph 21 badan? atau bagaimana?
7. perlukah menyampaikan spt 25 masa?

thx atas jawaban dan sharingnya

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

------------------------------------

============================================

PERHATIAN
Dalam me-reply email, hapuslah bagian email yang tidak diperlukan termasuk DISCLAIMER dibawah ini.

<*> 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/

RE: [taxchat] 7216

I've been following this since the summer when the legislature passed and the Governor signed new legislation. On November 20th, DTF issued a notice containing the regulations implementing this legislation. The effective date is 1/1/09.

For the NYS changes which apply to areas outside of NYC,see the following link:

http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf

Make certain to read through to the section dealing with RALs.

The NYC Law passed previously and enforced by the Department of Consumer Affairs can be viewed at:

http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf

The state law is very similar to that which was passed in NYC several years back. For CPAs, the main issue disclosure requirements relating to advertising and offering RALs to clients. The exact language of the required disclosure is in the first link. The NYC language is probably virtually identical.

There was also at least one bill submitted at the state level last year dealing with licensing of otherwise unlicensed preparers. There is a good chance that licensing at the state level may become reality before and federal licensing is enacted.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Thursday, December 04, 2008 5:15 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Mel, Where did you see NYS and NYC???? I need to update all of this stuff too. Thanks, Arnie

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

From: Mel Wolfson

To: taxchat@yahoogroups.com

Sent: 12/04/2008 5:08 PM

Subject: RE: [taxchat] 7216

There was probably an update that I had applied and which you hadn't when you first looked for the letter. I don't deal with RALs and based upon what's happening in NYS, I'm glad I don't. In addition to the Federal signoff, NYS has a form of its own that the client must sign. In fact their are two versions, one for NYC and another for the rest of the state which contains virtually the same if not the identical language.

Mel

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Thursday, December 04, 2008 9:20 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

This is weird, Mel. I searched under Consent to Disclose yesterday and there was no such form. I looked under every one of the bank product forms and nothing. Today....there it is. Go figure.

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.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 11:09 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Sorry about that. Its not the last form on the list but the one about seven up from the end entitled "Consent to Disclose". Attached is a screen capture in which the form I uploaded is selected.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 7:10 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

That RAL disclosure doesn't look anything like the one you uploaded.

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.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 6:56 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

In the 2008 tax year 1040 program, the very last form in the Forms Menu (press F6 and scroll to the end of the list).

I did notice one thing that I got wrong in an earlier post. You must get the client's signature on the disclosure form before you present the return to the client for signature. What I can't figure out is how this would apply in the case of someone selling insurance or securities. I think they want you to get disclosure authorization if there is any possibility that you might make use of tax return information at some future date for the purpose of selling another product or if there is any possibility of disclosing taxpayer info to a third party. I wish that someone would provide some plain English examples of disclosure scenarios and disclosure language.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 5:40 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Mel, where did you find this form? I can't seem to locate it.

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.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 3:35 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Pro Series does have an SBBT disclosure form which I've attached. If this is the only "other" use of tax information, it's probably sufficient. However, if you sell securities, life insurance or do financial planning engagements, you'd have to get client authorization for that use as well.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of bobva@aol.com
Sent: Wednesday, December 03, 2008 3:04 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Drake has included the form to comply with IRS reg 7216 as part of the software this year. It has to be printed and signed before starting on the tax return. I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form. As soon as I load the software I'll scan and post a copy.

In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.

You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.

According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.

However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.

You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.

I hope they come with more clarification on the details.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
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.

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

From: Donna J. Perrone

To: 'TaxTalk Listserv Members' ; taxchat@yahoogroups.com

Sent: Tuesday, December 02, 2008 4:28 PM

Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information. I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.

It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.

Has anybody read anything about this or know what they are talking about?

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.

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

__,_._,___

04 Desember 2008

Arsip Blog