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Number: PUT.05298/BPSP/M.III/16/2002
According to Appellant:
With regard to input tax that was not recorded by the Appellee amounting to Rp
15.386.174,00, the Appellant had proof in the form of original tax invoice with the
unrecorded amount of Rp 15.386.297,00
Value Added Tax payable amounting to the value specified in the tax invoice,
was evidently paid by the Appellant through taxable vendor.
If taxable vendor did not remit the collected Value Added Tax to state treasury, it
is not the responsibility of the Appellant.
Accordingly the Council concludes that Value Added Tax already paid by the
Appellant amounting to the value specified in tax invoice that was not recorded
by the Appellee, namely amounting to Rp 15.386.297,00, can be calculated as
input tax and therefore the correction of the Appellee on tax that can be
calculated amounting to Rp 15.386.297,00 cannot be maintained.
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