What are the specifications of the official invoice approved by the asset?
What are the characteristics of the official invoice approved by the asset?
The specifications for printing the official invoice (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 a printer or 60 gram writing paper for hand writing and using carbon as well as carbonless paper (self-copying, with carbon, without carbon, NCR). be
The number of copies or sheets is also chosen by the person, which can be 2 sheets or 3 sheets. Also, regarding the paper size, 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, bill of sale of goods and services) is the type of printing of its serial number, which should be done by offset printing or a red and slightly raised locust, which is easily recognizable by the property auditor. and it is completely different from digital printing and manual numbering.
Since business entities record the bill of sale of goods and services or the provision of services received from other business entities in expense or asset accounts, in order to determine the acceptability of the funds paid as expenses, it is suggested that Article 147 of the Direct Taxes Law and Article 148 of the same Read the law.
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 are based on documents within the normal limits and are exclusively related to the collection of the institution’s income in the relevant financial period in compliance with the quorums. to be prescribed In cases where an expense is not provided for in this law or is more than the quorums prescribed in this law, but it is acceptable to pay it according to the law or approved by the Council of Ministers, Article 148 of the Direct Taxes Law also details the types of acceptable expenses from The opinion of the sufficiency of the documents and documentation has been expressed 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.
In relation to the official invoice (tax, property, invoice for the sale of goods and services), it should be noted that all business units subject to the value added tax system are required to provide an official invoice to their buyers, so issuing an official invoice is related to the size or smallness of the unit It has no business and every buyer can request the issuance of an official invoice for the funds paid, and if the seller refuses to issue an official invoice, he will be subject to 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. Direct
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