1.Importir yang melakukan impor ata

1.Importir yang melakukan impor atas dasar inden diwajibkan mencantumkan tambahan penjelasan (q.q.) nama, alamat, dan NPWP indentor pada setiap lembar Pemberitahuan Impor Barang dan Surat Setoran Pajak.
2.Bank Devisa atau Direktorat Jenderal Bea dan Cukai atau Kantor Pos Lalu Bea tempat pemasukan Pemberitahuan Impor Barang wajib membubuhkan cap "Impor Atas Dasar Inden" pada setiap lembar Pemberitahuan Impor Barang yang bersangkutan.
3.importir yang melakukan impor atas dasar inden wajib melunasi Pajak Pertambahan Nilai dan atau Pajak Penjualan Atas Barang Mewah yang terutang sesuai dengan ketentuan perundang-undangan perpajakan yang berlaku dan pihak importir yang melakukan impor atas dasar inden tidak diperkenankan mengkreditkan PPN yang terutang tersebut.
4.Pajak Pertambahan Nilai yang telah dilunasi oleh importir yang melakukan impor atas dasar inden dapat dikreditkan terhadap Pajak Keluaran yang terutang oleh indentor yang bersangkutan dengan bukti Pemberitahuan Impor Barang dan Surat Setoran Pajak sesuai dengan ketentuan perundang-undangan perpajakan yang berlaku.
5.Dalam hal importir yang melakukan impor atas dasar inden tidak memenuhi persyaratan seperti yang dimaksud pada angka 1 di atas maka impor tersebut ditetapkan sebagai impor atas biaya sendiri.
6.Dalam hal importir melakukan impor atas biaya sendiri maka penyerahan barang kena pajak oleh importir terutang pajak pertambahan nilai (pajak keluaran) dan pajak pertambahan nilai yang telah dibayar oleh importir dalam rangka pemasukan barang (import) tersebut dapat dikreditkan dengan pajak keluaran yang terutang tersebut.

Hasil (Inggris) 1:

1. Importers who do the imports on the basis of additional explanation includes the obligatory inden (q.q.) name, address, and TAX ID indentor at any Import Notification sheet goods and Tax Deposit Letter.2. Foreign Exchange Bank or the Directorate General of customs and Excise or the post office And Customs place notifications of Import Goods revenue is obliged to affix the stamp "on the basis of Import Inden" on each sheet notice of Import Goods is concerned.3. importers who import on the basis of compulsory inden settle value added tax and The sales tax or luxury goods are payable in accordance with the provisions of the applicable tax legislation and the importers on the basis of imports that do inden is not allowed to credit the VAT owed them.4. Value added tax that has been paid off by the importers who do the imports on the basis of inden be credited against the output Tax owed by an indentor is concerned with evidence of notice of Import Goods and mail Deposit Tax according to the provisions applicable taxation legislation.5. in case the importer imports on the basis of who did not meet the requirements of inden referred to in Figure 1 above, then the set of imports as imports at his own expense.6. in case the importer do import at his own expense and taxable goods delivery by importers value added tax payable (output tax) and value added tax that has been paid by the importer in order intake of goods (import) can be credited with the output tax is owed.

Hasil (Inggris) 2:

1.Importir that import on the basis pivot is obliged to include additional explanations (qq) the name, address, and TIN of each sheet indenter on the Import Declaration and the Tax Payment.
2.Bank Exchange or the Directorate General of Customs and Excise or Customs Then a Post Office Import Declaration importation shall put a stamp "Import Origin Inden" on each sheet Import Declaration is concerned.
3.importir that import on the basis of pivot required to settle the Value Added Tax and Sales Tax on Luxury Goods payable in accordance with the provisions of regulations applicable tax laws and the importers that import on the basis of pivot is not permitted to credit the outstanding VAT.
4.Pajak Added value has been repaid by importers that import on the basis of indent can be credited against the output tax payable by the indenter is concerned with evidence Notice of Imported Goods and the Tax Payment in accordance with the provisions of tax laws and regulations.
5. In terms of importers that import on the basis of pivot does not meet the requirements as referred to in item 1 above, the import is designated as an import at his own expense.
6 .In case the importer to import at his own expense the delivery of taxable goods by the importer owed ​​value added tax (output tax) and value added tax paid by the importer in order to importation of goods (imports) can be credited with the output tax payable.