LTO Discussed About Joint and Several Liability for VAT

Large Taxpayers Regional Office (LTO) held an Instagram Live - Bincang Pajak Asyik (IG Live). The Tax Instructors of LTO discussed about Joint and Several Liability for Value Added Tax (VAT) - (PPN Tanggung Renteng), Jakarta (Tuesday, 3/28).

With the issuance of The Government Regulation Number 44 of 2022, there is one article that regulates VAT Joint and Several Liability for buyers or clients. Joint and Several Liability is a legal term usually used to describe that each party shares responsibility equally. According to Cambridge Dictionary, Joint and Several Liability is a situation where each of the people or organizations in a group is responsible, as a group and separately, for paying a debt, paying for damage that has been caused, etc.

In the context of taxation, Joint and Several Liability refers to the responsibility for payment of payable VAT because of the sale or delivery of taxable goods or services (BKP/JKP) and Sales Tax on Luxury Goods (PPnBM).

Instagram Live Streaming of Bincang Pajak Asyik Episode 23 - VAT Joint and Several Liability can be watched on the Instagram page of @pajakwpbesar or via the following link https://www.instagram.com/p/CqUS6GXh3WL/.

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