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You are categorized as a Taxpayer of Certain Entrepreneurs when conducting business as retailers who have one or more business places. In this case, the domicile is different from the place of business activity and it can be in one tax office area or different tax office area.

The definition of a retailer is an individual who does:

1. Sales of goods both wholesale and retail; and / or

2. Services.

The purpose of imposing monthly tax installment for certain taxpayers is to simplify, so that you do not need to collect turnover/ net income and calculate tax to determine monthly tax installment. You just simply pay a determined rate per month from each business place. However, this regulation is excepted for people applied the final income tax for Small Medium Enterprise (SME) based on Government Regulation Number 23/2018. 

Tax Rates

 

Monthly Tax Installment Rate as a Taxpayer of Certain Entrepreneurs are 0.75% of the gross revenue per month from each place of business. This tax is not final so that it can be credited at the end of the tax year.

The tax account code used for depositing is 411125 with deposit type code 101. The due date of monthly tax installment is in the 15th of the following month.

Residence and Business Place Located in One Tax Office Area

Mr. Ninu has a place of business and residence in Tax Office A and does not apply final tax for SME. Then, Mr. Ninu has obligation to register as a tax payer at Tax Office A.

The business turnover is IDR 50,000,000 in June 2019. To Mr. Ninu, only the domicile Tax ID Number/NPWP is issued (no branch Tax ID Number/NPWP is required).

The payment is 0.75% of gross circulation / gross turnover / gross sales / gross income

0.75% x Rp.50,000,000 = Rp375,000.00.

This payment can be used as a tax credit to Mr. Ninu's tax payable at the end of the year.

Residence and Business Place Located in Different Tax Office Area

Mr. Nana has a place of business as a retailer in the area of Tax Office B and residence in the area of Tax Office A. He does not apply Final Tax for SME. So, Mr. Nana is required to register the Tax ID Number/NPWP in Tax Office A as a domicile Tax ID Number and also register at Tax Office B as a Branch.

At Tax Office A, Mr. Nana does not have Monthly Tax Installment, while at Tax Office B, Mr. Nana has Monthly Tax Installment. Nana's business turnover in the Tax Office B is IDR 100,000,000.

The payment is 0.75% of gross circulation / turnover / gross sales / gross income which is equal to 0.75% x IDR. 100,000.00 = IDR. 750,000.00.

This value can be used as a tax credit to Mr. Nana's tax payable at the end of the year.

Whereas the annual tax report is carried out at Tax Office A.

Residence and Business Place Located in More Than One Tax Office Area

Mr. Thor has a residence in Tax Office A, has 2 business places as retailers in Tax Office B and 1 place of business in the area of ​Tax Office C.

Mr. Thor did not choose to be subject to Final Tax for SME. So, in Tax Office A, Mr. Thor issued Domicile Taxpayer Identification Number (NPWP), however there is no obligation for Monthly Tax Payment.

In Tax Office B, 2 Branch Tax ID Numbers are issued for each place of business with Monthly Tax Installment obligations of 0.75% of gross circulation of each place business.

In Tax Office C, 1 Branch Tax ID Number is issued for 1 business place,

Monthly Tax Installment is 0.75% of gross circulation.

The calculation is as follows:

LocationTurnover for a monthMonthly Tax Installment for Certain Enterpreneur
Business 1 at Area of Tax Office B IDR50.000.000IDR375.000
Business 2 at Area of Tax Office B IDR100.000.000IDR750.000
Business 3 at Area of Tax Office CIDR 200.000.000IDR1.500.000