Finding The Best accounting and taxation services
How to Choose the Right Accounting and Financial Services?
How to increase the complexity of the business world, measurement, and financial management an important task. Accounting / accounting, payroll accounting and back-office operations, ineffective management and poor finances, the labor, time, resources and money, without an effective system to decode. Accounting and financial services companies an expert service that blocks all these problems, is pragmatic.
Why do you need to offshore accounting?
If it is not the core business of finance and accounting, offshore accounting is recommended. An audit professional-quality low-cost countries and allow operations to optimize the operating costs is-a-viz the money and the arbitration variable and overhead costs due to the efficiency of a home team, time, time advantage, standardization of processes and training for the high-cost savings f proceeded to manage the conversion of fixed costs and services.
The most important thing you'll see in this audit and consulting firm. Skills, flexibility, cost effectiveness and efficiency in terms of output just right for your needs, always on time, capable Their team of qualified and experienced professionals.
Significant accounting services
Accounting accounting. This is the process of recording the financial transactions of the company. Transactions sale, purchase, income, receipts and payments by an individual or organization included. In addition, this process generates a relationship for accountants accounting.
At any time, there is a clear picture of the financial situation of the company. This / losses can lead to bad decisions and bad management decisions can be costly for the company's future income have booked roomates lead to incorrect or missed transactions such as a company can not afford a mistake. Especially for small / medium sized businesses and is designed for the growth phase, then it is important to pay all of your bills, bounced checks or late payments without penalty to meet the load. Most of the time, niche companies, growth in business to neglect this task number of other strategic priorities. To resolve the problems caused by wrong and accounting, business accounting process is closed-source and dedicated professional sales organizations effectively perform this task in order to avoid a cost-effective manner.
Since you can not run the business without the employee's rights?
The human resources department of a company is active throughout the year. With the change of human capital for the organization, you need to watch every little detail of the companyâ € ™ s staff.
Directly to the HR department of a company that met every person. They are so different wage systems in order to avoid errors, ie, all-day wages, salaries, wages, weekly, monthly, pay-per-hour, incentives, overtime, salaries, etc. When something can be made of Companies, all of this information to be processed in real-time.
If you have to do all the preparation and payroll accounting functions, then the company needs a dedicated team. Instead, an expert payroll services provider cyclic activity of this important, but it would be wise to move. They are likely to all types of complications (including legal!) Version salary / wages and other facial delay an asset / error-free, that wage and salary will be completed on time.
accounting and taxation services Explained
accounting and taxation services Explained
Meade Accounting and Taxation Top Notch Accounting Forum
Meade Accounting and Taxation notch accounting services industry for much of his better is appreciated. Timely and accurate accounting of the company. Trusted in financial position, and so its Compliance, Operations and Strategic Planning services, as well as an important contribution to a personal approach combined with effective accounting, customer satisfaction with provided services to get Meade Accounting and Taxation.
Meade Accounting and Taxation hard to be a part of business life, personal accounts, and is aware of the customer. Unfortunately, the accounting and bookkeeping of neglect and / or improper use can result in financial ruin more problems, more stress, no additional fees and higher interest and penalties, which are a necessity.
Focus of the business or individual work and his / her professional and personal life, the future strategic direction, priorities and graphics. Thinking, select the accounting system should be used roomates, daily transactions, updating of such trade receivables, payables did not spend a lot of time on issues such as, annual reports, budget preparation and all the other duties of a legal person to submit the necessary to be a distraction from the owner and / or extract concentrate on that person's company / business or personal goals, and to stay on the competitive priorities blocked.
Meade Accounting and so its customers, to focus on the customer's financial situation and / or Personal Finance, to obtain a solid foundation for success, to provide a critical understanding and appreciation of the efforts to tax services that will help you to get / strategic priorities. Now the company or individual customers helps to avoid costly mistakes along the way, the stress and the appropriate configuration invest in accounting and bookkeeping.
Meade Accounting and tax consultant and experienced staff combine their expertise with personal commitment to every customer. Tax preparation services, audit services, and government accounting and bookkeeping, accounting and tax Meade all individual customer requirements, business and tax financial needs provide for a seamless and integrated support for the combination of the results. Wide range of services makes Meade Accounting and Taxation is unique and very effective.
Meade Accounting and Taxation, small entrepreneurs, professionals, small businesses and medium-sized, owner managers, partnerships and joint ventures .
Meade Accounting and Taxation Top Notch Accounting Forum
Meade Accounting and Taxation notch accounting services industry for much of his better is appreciated. Timely and accurate accounting of the company. Trusted in financial position, and so its Compliance, Operations and Strategic Planning services, as well as an important contribution to a personal approach combined with effective accounting, customer satisfaction with provided services to get Meade Accounting and Taxation.
Meade Accounting and Taxation hard to be a part of business life, personal accounts, and is aware of the customer. Unfortunately, the accounting and bookkeeping of neglect and / or improper use can result in financial ruin more problems, more stress, no additional fees and higher interest and penalties, which are a necessity.
Focus of the business or individual work and his / her professional and personal life, the future strategic direction, priorities and graphics. Thinking, select the accounting system should be used roomates, daily transactions, updating of such trade receivables, payables did not spend a lot of time on issues such as, annual reports, budget preparation and all the other duties of a legal person to submit the necessary to be a distraction from the owner and / or extract concentrate on that person's company / business or personal goals, and to stay on the competitive priorities blocked.
Meade Accounting and so its customers, to focus on the customer's financial situation and / or Personal Finance, to obtain a solid foundation for success, to provide a critical understanding and appreciation of the efforts to tax services that will help you to get / strategic priorities. Now the company or individual customers helps to avoid costly mistakes along the way, the stress and the appropriate configuration invest in accounting and bookkeeping.
Meade Accounting and tax consultant and experienced staff combine their expertise with personal commitment to every customer. Tax preparation services, audit services, and government accounting and bookkeeping, accounting and tax Meade all individual customer requirements, business and tax financial needs provide for a seamless and integrated support for the combination of the results. Wide range of services makes Meade Accounting and Taxation is unique and very effective.
Meade Accounting and Taxation, small entrepreneurs, professionals, small businesses and medium-sized, owner managers, partnerships and joint ventures .
A Guide To accounting and taxation
A Guide To accounting and taxation
Live in Spain, is subject to tax. If you want to move to Spain, then this writing, this country will provide you with the necessary information related to tax and labor law. First of all, the Spanish law, all residents whether they are real or legal persons, requires that you have to pay taxes. These fees can be applied all over the world come. Taxation of foreigners to pay for the object only applies to the income they earn, or the Spanish territory.
According to Spanish law, there are three levels of payments. These taxes, fees and contributions are classified as. In addition, Spain direct taxes, classified corporate tax, income tax, and there are foreign income taxes. In the same way, individuals and businesses are also indirect taxes, if any, roomates Value Added Tax (KDV), transfer and stamp tax is included. Some of the country's other major taxes, company tax, capital gains tax, gift tax, tax, offshore companies, social security, among others, includes the.
For those who wish to reside permanently in Spain consider the advice of professional tax advice. Tax revenues available in hard and heavy fines. Therefore, we pay taxes to the government in Spain, and we recommend that you regularly without fail. For those who do not understand the Spanish tax system, the easiest way to do this is to levy taxes is to understand the three orders of government. These levels are autonomous regional governments and municipalities, the central government. Because the complex system of taxation in Spain, various tax consulting firms have come to the country. These companies offer professional advice on taxation to different clients.
About Employment in Spain, the country has a modern constitution and a highly regulated labor market. Workers' Statute of Spain as the basis for all employment relationships. Individuals 18 years of age to start working, tenants can make a binding contract with an employer. European Union (EU) the necessary permission for people who work permit, even if not needed. The residence permit is valid for a period of five years. For non-EU citizens, a work permit along with a residence permit is required. Work permits are usually issued for a period of 12 months, but for a period of 5 years and is to be exported. This work permit, the employer or the individual restrictions make in this area.
In addition, different laws on health and safety, social security, and there are other laws. Many consulting firms in Spain on the part of a variety of business law, employment, wages, transfers and layoffs, and business leaders were appropriate recommendations.
Cash or Accrual Stelsel stelsel
Cash or Accrual Stelsel stelselUnlike
the General Accounting Pnsip in confronting the cost to revenue (cost
matching revenue again) that admits stelsel accrual accounting
recognizes stelsel tax accruals and cash system.
Stelsel Accrual: the method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when the income was ditema and when the cost was paid in cash.
Including accrued stelsel sense: the recognition of revenue based on percentage of completion method commonly used in construction and other methods used in the field of business such as: Build Operate and Transfer (BOT), Real Estate, and others.
Stelsel Cash: calculation method is based on income and expenses ditema paid in cash. Income shall be considered as income, when it really has ditema cash in a particular peode, and the cost shall be considered as a cost, when actually been paid in cash in a certain peode.
Cash system is typically used by small companies OP or agency,For example:- Transport,- Entertainment,- Restaurant, a grace time between service delivery and payment penemaan not last long. In pure cash system, income da delivery of the goods or services specified at the time of ditemanya repay da subscriptions, and fees are set at the time of payment of goods, services and other operating costs.
In this way, the use of cash system can lead, calculating the obscure to the income, the amount of income da year to year can be adjusted by setting penemaan cash and cash disbursements.
Therefore, to calculate the income tax using cash system must consider among other things the following:a. Counting the number of sales in one peode should include all sales, both cash and non.HPP should be taken into account in calculating the entire purchasing and inventory.b. In obtaining the depreciable property and rights that can be amortized, costs are deducted da income can only be done through depreciation and amortization.c. Use cash system should be carried out in strict accordance with the principle (consistent).
6. Histocal Cost:As well as general accounting every transaction is recorded in accordance with the value histosnya, except for cash balances, bank accounts and foreign currency debt. Taxpayers can reassess using BI middle rate that recognized the existence of foreign exchange gains and losses.Denan assessment method LOCOM (Lower of cost or market) is not dikenal.2
7. The principle of realization than the Conservatives:Taxation recognized the advantages and disadvantages if it is realized. Allowance is not allowed except for banking, leasing, insurance and mining.
8. Matealitas unknown:Spending a useful life of over one year are capitalized da and charged through depreciation or amortization without notice matealitasnya.
9. Unity Business:Each Entity is represented by an identity separate tax ID da owners.
10. Peode Tax Accounting:Tax Year is peode 12 months. WP can choose to use a calendar year or other peode 12 months is not the same as the calendar year. Changes in the financial year must get permission da DGT.
11. Main concept in determining income and Fiscal Costs:a. Separation income tax is not an object, subject to final income tax, and is not subject to Final Tax (tax objects) as well as costs terkai. If not separated calculations related costs will be proportionally.b. Costs are recognized costs related to the business (3M).c. Recognition of income and expenses and realization of the principles embraced not see matealitas principle.d. Spending a useful life of more da 1 yr should not be charged at once.e. Tax does not recognize the costs associated with income and income tax is not an object subjected to final tax.f. Measurements with histocal cost and does not recognize other measurements such as COMWIL.g. Revenue recognition and realization of the principles adopted fee.The principle of conservatism is not recognized except for companies that are allowed ttt recognizes allowance for doubtful accounts.h. Spending a useful life of over one year are capitalized regardless da matealitas (matealitas principle is not used).
Stelsel Accrual: the method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when the income was ditema and when the cost was paid in cash.
Including accrued stelsel sense: the recognition of revenue based on percentage of completion method commonly used in construction and other methods used in the field of business such as: Build Operate and Transfer (BOT), Real Estate, and others.
Stelsel Cash: calculation method is based on income and expenses ditema paid in cash. Income shall be considered as income, when it really has ditema cash in a particular peode, and the cost shall be considered as a cost, when actually been paid in cash in a certain peode.
Cash system is typically used by small companies OP or agency,For example:- Transport,- Entertainment,- Restaurant, a grace time between service delivery and payment penemaan not last long. In pure cash system, income da delivery of the goods or services specified at the time of ditemanya repay da subscriptions, and fees are set at the time of payment of goods, services and other operating costs.
In this way, the use of cash system can lead, calculating the obscure to the income, the amount of income da year to year can be adjusted by setting penemaan cash and cash disbursements.
Therefore, to calculate the income tax using cash system must consider among other things the following:a. Counting the number of sales in one peode should include all sales, both cash and non.HPP should be taken into account in calculating the entire purchasing and inventory.b. In obtaining the depreciable property and rights that can be amortized, costs are deducted da income can only be done through depreciation and amortization.c. Use cash system should be carried out in strict accordance with the principle (consistent).
6. Histocal Cost:As well as general accounting every transaction is recorded in accordance with the value histosnya, except for cash balances, bank accounts and foreign currency debt. Taxpayers can reassess using BI middle rate that recognized the existence of foreign exchange gains and losses.Denan assessment method LOCOM (Lower of cost or market) is not dikenal.2
7. The principle of realization than the Conservatives:Taxation recognized the advantages and disadvantages if it is realized. Allowance is not allowed except for banking, leasing, insurance and mining.
8. Matealitas unknown:Spending a useful life of over one year are capitalized da and charged through depreciation or amortization without notice matealitasnya.
9. Unity Business:Each Entity is represented by an identity separate tax ID da owners.
10. Peode Tax Accounting:Tax Year is peode 12 months. WP can choose to use a calendar year or other peode 12 months is not the same as the calendar year. Changes in the financial year must get permission da DGT.
11. Main concept in determining income and Fiscal Costs:a. Separation income tax is not an object, subject to final income tax, and is not subject to Final Tax (tax objects) as well as costs terkai. If not separated calculations related costs will be proportionally.b. Costs are recognized costs related to the business (3M).c. Recognition of income and expenses and realization of the principles embraced not see matealitas principle.d. Spending a useful life of more da 1 yr should not be charged at once.e. Tax does not recognize the costs associated with income and income tax is not an object subjected to final tax.f. Measurements with histocal cost and does not recognize other measurements such as COMWIL.g. Revenue recognition and realization of the principles adopted fee.The principle of conservatism is not recognized except for companies that are allowed ttt recognizes allowance for doubtful accounts.h. Spending a useful life of over one year are capitalized regardless da matealitas (matealitas principle is not used).
Accounting Of Taxation
Accounting Of
Taxation
Tax accounting as set out in Taxation is a lex specialis for the purpose perpajakan.1
In general, all the tax rules do not regulate the procedure and rules to comply with general accounting policies in accordance with accounting pnsip Pnsip ditema-general. This is explicitly stated in the explanation of Ps-28 clause (7) CTP. Bookkeeping should be organized in a way or system that is commonly used in, for example: by the Financial Accounting Standards, Statutory Regulations unless otherwise Taxation.
Accounting accounting general taxation compared:
Tax accounting as set out in Taxation is a lex specialis for the purpose perpajakan.1
In general, all the tax rules do not regulate the procedure and rules to comply with general accounting policies in accordance with accounting pnsip Pnsip ditema-general. This is explicitly stated in the explanation of Ps-28 clause (7) CTP. Bookkeeping should be organized in a way or system that is commonly used in, for example: by the Financial Accounting Standards, Statutory Regulations unless otherwise Taxation.
Accounting accounting general taxation compared:
1. Going Concern: The concept of business sustainability as fundamental accounting pnsip also adopted in accounting taxation. Imposition of property through depreciation and fiscal loss compensation is a form of da pnsip business continuity.
2. Beat substance Shape:
In accordance with the CTP that holding books be in good faith and represent the real situation.
3. Neutral is not:
Aiming for tax purposes which can be calculated the amount of tax payable, whether income tax, VAT and other taxes.
4. Obey Pnsip principle:
Pnsip pnsip obey the same principle is used in the method of accounting with previous years, in order to prevent the shifting of profit / loss.
The principle of abiding principle in the method of accounting for example in the application of
a. Stelsel recognition of revenue;
b. Year of Books:
c. Inventory Valuation Methods;
d. Methods Depreciation and Amortization.
`Explanation paragraph (6) CTP explained that essentially bookkeeping methods adopted should be consistent, that should be the same as in previous years, for example in the use of methods of recognition of income and expenses (cash or accrual method), the method of depreciation of fixed assets, sebagainnya inventory and assessment methods. However, the change in accounting method is made possible with the terms approved da DJP before the start of the financial year in question by presenting logical reasons and can ditema and the consequences that may arise da changes.
Changes in accounting methods would result in a change in pnsip abiding principle to include peruhan da cash to the accrual method or vice versa. Changes in methods of recognition of income or expense recognition that joint. For example, the method of confession costs related to depreciation of fixed assets depreciation using certain.
Example:
WP in th 2002 Straight Gas depreciation method (straight line method). In the years 2003 WP intends to change the method of depreciation using the declining balance depreciation method (declining balance method).
For this purpose, the WP must get prior approval to the DGT filed before the start of th 2003 book stating the reasons for the revision of the depreciation method and effect da changes.
In addition, changes peode th book also entails changes in the amount of income or loss WP therefore these changes must also be approved by the DGT.
Tax Year: is equal to th calendar (old calendar), except WP using th book is not the same as the old calendar. If WP using th book is not the same as the old calendar, the mention of th related tax using th which includes the first 6 months or so.
Benefits of Bookkeeping Accounting and Recording
Benefits of Bookkeeping Accounting and Recording
Mandatory Bookkeeping (Ps-28 paragraph (1) CTP:- WP OP conducting business or independent;- WP Agency
Compulsory Registration:- WP OP is not Doing business activity or independent.- Wp OP conducting business or professional services with a turnover not exceeding 600 million a year. (KEP-536/PJ./2000) -> KMK.03/2007 -> does not exceed 1.8 billion.
Calculation of net income for taxpayers who hold records computed by calculating norms (ps-14 Income Tax), namely:
Net Income = Gross Income% norm xNever Results LOSS
Article 14 paragraph (5) Tax: WP are obliged to keep books, including WP referred to in paragraph (3) and paragraph (4), which was not / not fully organized records or books of account or records do not show / bookkeeping or supporting evidence , then the income netonya Deemed Income is calculated based on the net or other means specified by KMK.
The amount of calculation norms stipulated in KEP-536/PJ./2000 jo SE-02/PJ.43/2001. WP OP using the norm calculation should membetahukan DGT advance to a maximum of 3 months from the beginning of the tax year, if not filed pembetahuan be choosing books.
Pembetahuan term shall be deemed approved unless da results pemeksaan WP ineligible. WP who organized the recording without pembetahuan netonya fixed income calculations done by calculating the norm but WP penalized by 50% da tax payable. (Frms: 1).
Ps-1 CTP:Bookkeeping: a process of recording is done on a regular basis to collect data and financial information include: assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services, which are covered with preparing financial statements such as balance sheet and income / losses in each fiscal year end balance sheet and profit / loss shall be attached to the delivery end of SPT (ps-4 paragraph (4) CTP.
According to the Fiscal Bookkeeping purpose: can be used to calculate the amount of taxes owed, it is primarily to convince the tax authorities when pemeksaan.
Sanctions for WP that do not keep books of account is the tax calculation will be done using the standard calculation of net income plus penalties and an increase of 50% less tax paid da (sanctions of article 13 paragraph (3) CTP). In addition, there are criminal sanctions for WP who willfully fails to keep books or the books of account were not correct causing loss to the State, in the form of imprisonment for a period of 6 years and a maximum fine of four times the amount that is paid less tax (Article 39 sanctions CTP) .
Ps-29 paragraph (3) and (4) CTP: CTP eliminates liability if WP embroidery secret agreement to keep confidential.
Mandatory Bookkeeping (Ps-28 paragraph (1) CTP:- WP OP conducting business or independent;- WP Agency
Compulsory Registration:- WP OP is not Doing business activity or independent.- Wp OP conducting business or professional services with a turnover not exceeding 600 million a year. (KEP-536/PJ./2000) -> KMK.03/2007 -> does not exceed 1.8 billion.
Calculation of net income for taxpayers who hold records computed by calculating norms (ps-14 Income Tax), namely:
Net Income = Gross Income% norm xNever Results LOSS
Article 14 paragraph (5) Tax: WP are obliged to keep books, including WP referred to in paragraph (3) and paragraph (4), which was not / not fully organized records or books of account or records do not show / bookkeeping or supporting evidence , then the income netonya Deemed Income is calculated based on the net or other means specified by KMK.
The amount of calculation norms stipulated in KEP-536/PJ./2000 jo SE-02/PJ.43/2001. WP OP using the norm calculation should membetahukan DGT advance to a maximum of 3 months from the beginning of the tax year, if not filed pembetahuan be choosing books.
Pembetahuan term shall be deemed approved unless da results pemeksaan WP ineligible. WP who organized the recording without pembetahuan netonya fixed income calculations done by calculating the norm but WP penalized by 50% da tax payable. (Frms: 1).
Ps-1 CTP:Bookkeeping: a process of recording is done on a regular basis to collect data and financial information include: assets, liabilities, capital, income and expenses, and the total acquisition price and the delivery of goods or services, which are covered with preparing financial statements such as balance sheet and income / losses in each fiscal year end balance sheet and profit / loss shall be attached to the delivery end of SPT (ps-4 paragraph (4) CTP.
According to the Fiscal Bookkeeping purpose: can be used to calculate the amount of taxes owed, it is primarily to convince the tax authorities when pemeksaan.
Sanctions for WP that do not keep books of account is the tax calculation will be done using the standard calculation of net income plus penalties and an increase of 50% less tax paid da (sanctions of article 13 paragraph (3) CTP). In addition, there are criminal sanctions for WP who willfully fails to keep books or the books of account were not correct causing loss to the State, in the form of imprisonment for a period of 6 years and a maximum fine of four times the amount that is paid less tax (Article 39 sanctions CTP) .
Ps-29 paragraph (3) and (4) CTP: CTP eliminates liability if WP embroidery secret agreement to keep confidential.
General Provisions and Accounting Taxation Procedures
General Provisions and Taxation Procedures:
:
1. WP OP conducting business / professional services and WP Agency shall keep books in,
2. WP exempted da obligation to keep books referred to in paragraph (1), but shall keep records, WP OP is conducting business or independent, are allowed to calculate the net income using Net Income Deemed OP and WP are not conducting business or free work.
3. Books or records must be held with respect to good faith and reflect circumstances or actual business activities.
4. Bookkeeping / recording must be held in using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language / foreign language permitted by Keu Men.
5. Accounting principles held by pnsip obedient and stelsel accrual / cash system.
6. Changes to accounting methods and / th book to be approved da DGT.
7. Bookkeeping at least paused on the record about the property, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the amount of tax payable.
8. Bookkeeping using foreign languages and currencies other than dollars can be organized by the WP after obtaining permission Keu Men.
9. Registration as referred to in paragraph (2) paused on data collected on a regular basis of turnover or gross penemaan / gross income as the basis for calculating the amount of tax payable, including income taxes and non-object / subject to final tax.
10. Deleted.
11. Books, records and documents on which the books / records and other documents, including the data processing bookkeeping managed da electronic or on-line application program must be kept during the 10th on, the place of activity or residence or domicile OP WP WP Agency .
12. The form and manner of registration as referred to in paragraph (2) shall be regulated by or pursuant to Rule Financial Mente.
Explanation Ps-28, verses:
5. Pnsip abiding principle: pnsip same accounting method used in the previous years to prevent shifting Profit / Loss.
Pnsip abiding principle in the method of accounting for example in the application:
a. stelsel revenue recognition,
b. financial year,
c. inventory valuation method,
d. method of depreciation and amortization.
Stelsel Accrual: A method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when it ditema income and expense when it is paid in cash.
Included in this definition is the recognition of income accrual stelsel by percentage of completion method commonly used in construction and other methods used in certain business sectors such as the built operate and transfer (BOT) and real estate.
Stelsel Cash: a method of calculation based on income ditema and costs paid in cash. In this case the income shall be considered as income when actually been ditema in cash in a certain peode and the cost shall be considered as a cost when actually been paid in cash in a certain peode.
Cash system is usually used by: small companies OP / enterprise services, eg transportation, entertainment, restaurants lag time between service delivery and payment penemaan not last long.
6. Basically accounting method adopted must obey principles, which should be the same as in previous years, for example in the use of income and expense recognition methods (method of cash / accrual method), the method of depreciation of fixed assets and inventory valuation methods.
Changes in accounting method is made possible by the following conditions:
DGT approval. Changes in accounting methods must be submitted to the DGT before dumulainya the relevant financial year by giving a logical reason and may ditema and the possible consequences da changes.
:
1. WP OP conducting business / professional services and WP Agency shall keep books in,
2. WP exempted da obligation to keep books referred to in paragraph (1), but shall keep records, WP OP is conducting business or independent, are allowed to calculate the net income using Net Income Deemed OP and WP are not conducting business or free work.
3. Books or records must be held with respect to good faith and reflect circumstances or actual business activities.
4. Bookkeeping / recording must be held in using Latin letters, Arabic numerals, the currency of dollars, and prepared in the language / foreign language permitted by Keu Men.
5. Accounting principles held by pnsip obedient and stelsel accrual / cash system.
6. Changes to accounting methods and / th book to be approved da DGT.
7. Bookkeeping at least paused on the record about the property, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the amount of tax payable.
8. Bookkeeping using foreign languages and currencies other than dollars can be organized by the WP after obtaining permission Keu Men.
9. Registration as referred to in paragraph (2) paused on data collected on a regular basis of turnover or gross penemaan / gross income as the basis for calculating the amount of tax payable, including income taxes and non-object / subject to final tax.
10. Deleted.
11. Books, records and documents on which the books / records and other documents, including the data processing bookkeeping managed da electronic or on-line application program must be kept during the 10th on, the place of activity or residence or domicile OP WP WP Agency .
12. The form and manner of registration as referred to in paragraph (2) shall be regulated by or pursuant to Rule Financial Mente.
Explanation Ps-28, verses:
5. Pnsip abiding principle: pnsip same accounting method used in the previous years to prevent shifting Profit / Loss.
Pnsip abiding principle in the method of accounting for example in the application:
a. stelsel revenue recognition,
b. financial year,
c. inventory valuation method,
d. method of depreciation and amortization.
Stelsel Accrual: A method of calculating income and expense recognized in terms of income and expense is recognized when earned when due. So it does not depend on when it ditema income and expense when it is paid in cash.
Included in this definition is the recognition of income accrual stelsel by percentage of completion method commonly used in construction and other methods used in certain business sectors such as the built operate and transfer (BOT) and real estate.
Stelsel Cash: a method of calculation based on income ditema and costs paid in cash. In this case the income shall be considered as income when actually been ditema in cash in a certain peode and the cost shall be considered as a cost when actually been paid in cash in a certain peode.
Cash system is usually used by: small companies OP / enterprise services, eg transportation, entertainment, restaurants lag time between service delivery and payment penemaan not last long.
6. Basically accounting method adopted must obey principles, which should be the same as in previous years, for example in the use of income and expense recognition methods (method of cash / accrual method), the method of depreciation of fixed assets and inventory valuation methods.
Changes in accounting method is made possible by the following conditions:
DGT approval. Changes in accounting methods must be submitted to the DGT before dumulainya the relevant financial year by giving a logical reason and may ditema and the possible consequences da changes.
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