📣Tax Base

📣Tax Base

Tax is a burden that the law requires people to have the duty to submit to the government to support, but what will determine or cause the payment of taxes is called the tax base.

👉 What are the important tax bases?

1. Income (Income) is the assessment of taxation from people who have income according to the criteria prescribed by law.

2. Property (Property) is an assessment from the base of the property of a person whose property items reach the criteria, they must be taxed as required by law. Examples of taxes in this base are property tax, car tax, etc.

3. Goods and Services (Good and Services) is a tax collected on the basis of goods such as imported goods, entertainment shows. Examples of taxes herein are customs duties, excise taxes, etc.

4. Rights to do business (Licences) is a tax collected from a license to do business.

👉🏻 How many types of taxes are there?

There are three types of tax bases:

1. Collected from the income base is a tax that uses income criteria to determine taxation such as personal income tax. corporate income tax

2. Collected from the consumption base is the tax imposed on the consumption of goods or services such as excise tax. VAT, customs duty

3. Collected from the income base, that is, this tax will be viewed from the income as a basis for collecting such as corporate income tax. personal income tax

👉🏻What does the VAT base mean?

VAT means the calculation of VAT on the value of goods and services.

- General case tax base

It is the total price of goods and services that a business operator receives from the sale of goods or services, including excise taxes. But there is an omission of this part, i.e. discounts or abatements. Compensation or subsidy prescribed by the Director-General as approved by the Minister, sales tax and remuneration determined by the Director-General upon the approval of the Minister.

- export and import tax base

The export of goods will use the F.O.B price + excise duty + other taxes + other fees, not counting the export duty, deposit, and the import tax base will be the C.I.F. price + excise duty + import duty.

The price of F.O.B. is the price shown at the customs house, not counting the shipping cost. and insurance

The price of C.I.F. is the price including insurance. including freight or freight. The C.I.F. price may depend on the price at the Customs Department.

- Special case tax base

If the entity sells goods or services below the market price or does not receive money from the business without necessity, the tax base is calculated on a general market price basis.

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