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Terms of VAT on the transfer of gold jewelry gold jewelry store entrepreneurs previously stipulated in the Decree of the Minister of Finance numbers 83 / KMK.03 / 2002 but the provisions are repealed and no longer valid since February 28, 2014. The new provisions stipulated in the Ministerial Regulation No. 30 / PMK.03 / 2014 on VAT on Delivery of Gold Jewelry set February massapequa library 10, 2014 In a previous article entitled "Certain Business Overview PFM" has been discussed about the tax treatment in this type of tax and VAT for Gold Traders Used Car Dealer, but with the introduction of new regulations on top of things even this seems to be abolished.
As for this article, entitled "Overview of VAT Delivery of Gold Jewelry" which the authors interpreted as stipulated in the new above the PMK-30 / PMK.03 / 2014, as for the purpose of this paper is as lessons for writers in particular and hopefully can provide useful information for nusahati loyal readers.
Some Understanding Gold Jewelry is jewelry that material in any form partially or entirely of gold and other precious metals, namely silver and platinum, or a combination of them, including those equipped with gemstones and / or other materials attached massapequa library to or contained within the gold jewelery. Produce is processing activities through the process of changing the shape and / or the nature of an item from its original form into a new item or have a new usability or processing of natural resources activities, including having an individual or other entity conducting such activities. Another value is the value in money which is defined as the Tax Base. Tax Base is the Sales Price, Replacement, Value Import, Export Value, or any other value that is used as the basis for calculating the tax payable.
Subject to Value Added Tax in this paper is a taxable entrepreneur Entrepreneur gold is composed of: gold jewelry manufacturer that entrepreneurs who Produce Gold Jewellery and perform activities such as buying and selling, service repair / modification, and / or other services related to Gold Jewellery . Entrepreneur gold jewelery traders who solely do buying and selling of Gold Jewelry.
Objects of Value Added Tax in this paper is the supply of Taxable Goods in this case is the Gold Jewellery and Submission Submission of taxable services, namely services related to Gold Jewellery.
Delivery of Gold Jewellery and / or services related to Gold Jewellery Gold Jewelry massapequa library by entrepreneurs Value Added Tax of 10% (ten percent) multiplied by the Tax Base. Tax Base here is the other value was set at 20% (twenty percent) of the sales price or the replacement value of Gold Jewelry.
In terms of delivery of Gold Jewelry Gold Jewelry by Entrepreneur done by replacing or swapping gold bars Gold Jewelry with levels of 24 (twenty four) rust in lieu of the entire raw material for making Gold Jewellery, its Tax Base is equal to 20% (twenty percent) of the difference between the selling price less the price of Gold Jewelry gold bullion levels of 24 (twenty four) carat gold contained in the jewelry.
With the implementation of other value by 20% of the selling price of gold jewelry, or the replacement value of Input Tax related to the delivery massapequa library of Gold Jewellery and / or services related to Gold Jewellery Gold Jewelry by Employers can not be credited.
Gold Jewellery obligation of the employer to report his business to the Tax Office to be confirmed as a Taxable Entrepreneur Entrepreneur remain valid for Gold Jewellery that qualify as small entrepreneurs as stipulated in the Regulation of the Minister of Finance a Small Business Limit Value Added Tax.
Employers Jemmy Laory with store brands "Mas Java" posted a turnover of USD. 320 million in January 2014, then VAT paid is Rp. 6.400.000, - sourced from (IDR. 320.000.000, - X 10% X 20%), where the basic calculation is revoked before the set in the PMK-79 / PMK.03 / 2010 on Guidelines for the crediting of Input Tax Calculation For PFM conduct certain business activities on the basis of the following calculation: Delivery of Gold Jewelry Rp. 320.000.000, - output tax = Rp. 32.000.0