Penyerahan

English translation: delivery

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Indonesian term or phrase:Penyerahan [in the context of VAT/ Pajak Pertambahan Nilai/ PPN]
English translation:delivery
Entered by: Edward Thornton

02:33 May 31, 2019
Indonesian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Tax Audit
Indonesian term or phrase: Penyerahan
Pengujian penyerahan PPN yang terutang dilakukan melalui tiga pengujian:
A. Penyerahan PPN berdasarkan pemeriksaan langsung terhadap laporan keuangan
Yana Rudiana
Indonesia
Local time: 19:47
delivery
Explanation:
This wording is slightly elliptical; the meaning is deliveries _subject to_ VAT

Testing of VAT-able deliveries payable is done through three types of testing: A. VAT-able deliveries based on direct audit/examination of financial statements
Selected response from:

Edward Thornton
Local time: 19:47
Grading comment
Thank you Mr. Thornton
4 KudoZ points were awarded for this answer



Summary of answers provided
5supply, supplies
ErichEko ⟹⭐
4delivery
Edward Thornton


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
delivery


Explanation:
This wording is slightly elliptical; the meaning is deliveries _subject to_ VAT

Testing of VAT-able deliveries payable is done through three types of testing: A. VAT-able deliveries based on direct audit/examination of financial statements


Edward Thornton
Local time: 19:47
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 28
Grading comment
Thank you Mr. Thornton
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7 days   confidence: Answerer confidence 5/5
penyerahan
supply, supplies


Explanation:

✔️ Penyerahan PPN di sini adalah penyerahan barang dan jasa yang kena PPPN. Jadi, memang sebuah istilah hasil pemadatan.

Mengacu ke aturan ini: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-ru...
VAT becomes chargeable when the goods or services are supplied (i.e. when the supply is completed)...

penyerahan dipadankan dengan supply / supplies.

Maka, potongan awal naskah menjadi:The tax due of VAT taxable supplies are inspected using three inspection methods...

💰 SURJAYA 💰
http://www.indotaxcenter.com/en/glossary.php?k=12/2/2
Tax Due (Pajak Terutang) is the amount of taxes which must be paid at a certain time, tax period, tax year or part of tax year according to provisions of taxation ...

https://quaderno.io/blog/9-mistakes-avoid-filing-vat/
If you purchase services for your business then put them to personal use, they may be deemed to be VAT taxable supply....


ErichEko ⟹⭐
Indonesia
Local time: 19:47
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 56
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