Faculty of Administrative Sciences (FIA) Universitas Brawijaya (UB), through the Tax Study Program is holding an Inhouse Training. Themed Income Tax and Value Added Tax, the training event was held at the UB Guest House on Monday (8/10/2018) attended by lecturers and several representatives of Tax Study Program students within the scope of Universitas Brawijaya.
The training was conducted by the Regional Office of the East Java Directorate General of Taxes III, including Bambang Hariyono, Head of Supervision and Consultation Section IV; Andik Martrijono, Head of Extensification and Extension Section; and Mobit, Account Representative Supervision and Consultation Section IV.
One of the speakers, namely Bambang, explained the conditions for the state income tax payable. Furthermore, he explained the mechanism for the delivery of Taxable Goods (BKP) according to Article 1 A Paragraph (1) of the VAT Law with points including the surrender of BKP rights due to an agreement; transfer of BKP due to a lease purchase agreement and or leasing agreement; submission of BKP to intermediary traders or through auctioneers; self-use and or free provision of BKP; BKP in the form of inventories and/or assets which according to their original purpose were not for sale and were still remaining at the time of the company's dissolution.
Besides that, the submission of BKP from the center to the branch or vice versa and/or the submission of BKP between branches; delivery of BKP on a consignment basis; and Submission of Taxable Entrepreneurs by Taxable Entrepreneurs in the framework of financing agreements carried out based on sharia principles in which the delivery is taken directly from the Taxable Entrepreneurs to parties who need Taxable Goods.
