Dear Pak Amir,Based on document and

Dear Pak Amir,

Based on document and information provided, we note the following:
• Invoice number : D7097
• Invoice amount : USD 2,250
• Invoice date : 13 September 2016
• Payment date : -
• Maturity date : 11 December 2016 (90 days from 13 September 2016)
• PO number : 3862002653 ver 0.0
• PO date : 8 September 2016
• Delivery date : 14 September 2016

Article 26 Withholding Tax
Based on the above, since the MSDP has not made any payment on this transaction, thus the Article 26 WHT should be conducted at the end of month of maturity date (i.e. end of December 2016). Further, the maturity of the service payment based on invoice provided is covered under the DGT-1 Form provided (i.e. 24 November 2016) and, thus, the 0% withholding tax rate under Indonesia – Canada Tax Treaty should apply.

Although there is no any withholding tax payable on the transaction, MSDP still has obligation to report the transaction on the withholding tax return for December 2016 (which withholding tax is due for reporting on the 20 December 2017).

Self-Assessed VAT
Based on the above, since the invoice date is earlier than delivery date, thus, the 10% Self-Assessed VAT (i.e. USD 225) is payable on 13 September 2016 and creditable on the VAT Return for the period of September 2016 up to December 2016. There will be an interest penalty of 2% per month on the late payment. If it is paid at the latest by 15 December 2016, the penalty will be 2% x 3 months. Tax Office will collect the penalty through the issuance of tax collection notice (STP).

Hasil (Inggris) 1:

Dear Mr. Amir,Based on document and information provided, we note the following:• Invoice number: D7097• Invoice amount: USD 2.250• Invoice date: September 13, 2016• Payment date:-• Maturity date: 11 December 2016 (90 days from September 13, 2016)• PO number: 3862002653 ver 0.0• PO date: September 8, 2016• Delivery date: September 14, 2016Article 26 Withholding Tax Based on the above, since the MSDP has not made any payment on this transaction, thus the Article 26 WHT should be conducted at the end of month of maturity date (i.e. end of December 2016). Further, the maturity of the service payment based on invoice provided is covered under the DGT-1 Form provided (i.e. November 24th, 2016) and, thus, the 0% withholding tax rate under Indonesia – Canada Tax Treaty should apply.Although there is no any withholding tax payable on the transaction, the MSDP still has the obligation to report the transaction on the withholding tax return for December 2016 (which withholding tax is due for reporting on the 20 December 2017).Self-Assessed The VATBased on the above, since the invoice date is earlier.now than delivery date, thus, the 10% Self-Assessed VAT (i.e. USD 225) is payable on September 13, 2016 and creditable on the VAT Return for the period of September 2016 up to December 2016. There will be an interest penalty of 2% per month on the late payment. If it is paid at the latest by 15 December 2016, the penalty will be 2% x 3 months. Tax Office will collect the penalty through the issuance of a tax-collection notice (STP).