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Type: DECISION (PUT)

By: TAX COURT

Number: PUT.05298/BPSP/M.III/16/2002

Applicant: PT MITRA KARYA CHEMINDO

Kind: VALUE ADDED TAX

Period: JANUARY UP TO DECEMBER 1999

Dispute: CORRECTION ON INPUT TAX BECAUSE CONFIRMATION WAS NOT


REPLIED
Copyright © 1997 - 2018 PT Legal Centric Indonesia. All Rights Reserved.

Copyright © 1997 - 2018 PT Legal Centric Indonesia. All Rights Reserved.


According to Appellee:

At the moment of submitting objection, the Appellant submitted original proof in


the form of tax invoice and the Appellee requested for confirmation to the related
Tax Service Office but did not receive any reply, therefore it could not be
recorded as input tax.

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

Opinion of the Council:

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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Note:

Source: RESUME OF DECISION OF TAX COURT SERIES (II)

Copyright © 1997 - 2018 PT Legal Centric Indonesia. All Rights Reserved.

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