The specifications for printing official invoices (tax, property, invoice for the sale of goods and services) are as follows:
The type of paper chosen by natural and legal persons can be 80 gram Indonesian writing paper for use in printers or 60 gram writing paper for hand writing and carbonless paper (self-copying, carbonless, carbonless, NCR) be
The number of copies or pages is also up to the person, which can be 2 or 3 pages, and also regarding the size of the paper, the choice of natural and legal persons is generally A4 size, but it is also possible to choose A5 size.
The most important feature of printing an official invoice (tax, property, invoice for the sale of goods and services) is the type of printing of its serial number, which should be done by the offset printing method in red and slightly raised color, which can be easily recognized by the property auditor. And it is completely distinguished by digital printing and manual numbering.
According to Article 147 of the Law on Direct Taxes: Acceptable expenses for determining taxable income as defined in the provisions of this law are:
Expenses that rely on documents within the normal limits and are exclusively related to the collection of the institution’s income in the financial period related to the observance of the prescribed quorum. In cases where an expense is not provided for in this law or is more than the quorums stipulated in this law, but its payment is made according to the law or approved by the Council of Ministers, it will be acceptable, in Article 148 of the Direct Taxes Law, the types of acceptable expenses are also detailed. In terms of the sufficiency of the documents and documents, as well as in terms of custom, and the auditors of the Ministry of Finance will reject or accept the expenses of the business units based on the clauses of this article and the circulars issued related to it.
Regarding the official invoice (tax, property, bill of sale of goods and services), it should be mentioned that all business units subject to the value added tax system are required to provide an official invoice to their buyers; Therefore, the issuance of an official invoice has nothing to do with the size or smallness of the business entity, and any buyer can request the issuance of an official invoice for the funds he paid, and if the seller refuses to issue an official invoice, he will be subject to the relevant penalties. According to the tax circulars regarding the use of store mechanized cash registers, currently most of the invoices issued have the characteristics of a legal invoice, of course, the absence of an official invoice is not a valid reason for not accepting the fee, and the criteria for accepting the invoice by tax auditors is the provisions of Articles 147 and 148 of the Tax Law. It is direct.
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This post is written by sfhjhygfrhesabhaseb