Norma Calculation of Net Income

Norma Calculation of Net Income

Basic Law

    Article 14 of Law No. 36 of 2008 (effective from January 1, 2009) of the fourth amendment to Law No. 7 of 1983 on Income Tax
    KEP-536/PJ/2000 (effective from tax year 2001) on Deemed Net Income (NPPN) for taxpayer (WP) to calculate the net income calculation using the norm
    PER-4/PJ/2009 (effective from January 1, 2009) regarding the implementation guidelines for the recording of the Personal WP (OP)
The amount of Norma

    Norma is the norm used by the city business area
    10 The definition of the provincial capital Medan, Jakarta, Palembang, Bandung, Semarang, Surabaya, Manado, Makassar, Denpasar, Pontianak.
    Other provincial city is the provincial capital than the 10 mentioned.
    Other regions are areas other than those mentioned above.
Deemed to use
Individual taxpayer conducting business or the independent gross circulation within 1 year of less than Rp. 4,800,000,000.00 (four billion, eight hundred million rupiah) may calculate net income using the Deemed Net Income, provided to the Director General of Taxation in a period of 3 (three) months of the tax year in question (Article 14 paragraph ( 2) Income Tax Law)
Fiscal Year is a period of one (1) calendar year unless the WP using the fiscal year is not the same as the calendar year.
Obligation

    Submit a letter perberitahuan use norms to the Director General of Taxes in the first three months of the tax year in question. (Article 14 paragraph (2) of Income Tax Act). For those who do not submit are considered chose to use the books. (Income Tax Law Article 14 paragraph 4).
    Holding records in formats Circulation Enterprises Annex I PER-4/PJ/2009.
Using Sanctions Deemed Without Notice
For those who still use the norm but do not submit an administrative sanction use of norms in the form of an increase of 50% (fifty percent) of the income tax paid little or no tax in the year in question. Article 3, paragraph 2 KEP-536/PJ./2000
Foreign Insurance Department Officer Norma, Distributor MLM / Direct Selling

    Foreign service officers insurance = the norm for other professions independent
        10 pripinsi capital = 50%
        Other provincial cities = 47.5%
        Other areas = 45%
    Distributor MLM company / direct selling are classified into 2 types:
        income on the sale of goods = norm for retail goods merchant processing indistri results.
            10 pripinsi capital = 30%
            Other provincial cities = 25%
            Other areas = 20%
        earnings on network development: free job other professions.
            10 pripinsi capital = 50%
            Other provincial cities = 47.5%
            Other areas = 45%