KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK
Yth. | 1. Para Kepala Kantor Wilayah DJP; 2. Para Kepala Kantor Pelayanan Pajak; 3. Para Kepala Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan; di seluruh Indonesia |
SURAT EDARAN
NOMOR SE-71/PJ/2011
TENTANG
PENYAMPAIAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR **PER-27/PJ/2011**
TENTANG PERUBAHAN KEDUA ATAS PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR **PER-10/PJ/2010** TENTANG DOKUMEN TERTENTU
YANG DIPERSAMAKAN DENGAN FAKTUR PAJAK
Sehubungan dengan telah diterbitkannya Peraturan Direktur Jenderal Pajak Nomor **PER-27/PJ/2011** tentang Perubahan Kedua atas Peraturan Direktur Jenderal Pajak Nomor **PER-10/PJ/2010** Tentang Dokumen Tertentu yang Dipersamakan dengan Faktur Pajak, dengan ini disampaikan hal-hal sebagai berikut :
1.
Bahwa dalam rangka kegiatan impor Barang Kena Pajak maka dokumen tertentu yang kedudukannya dipersamakan dengan Faktur Pajak adalah Pemberitahuan Impor Barang (PIB) yang mencantumkan identitas pemilik barang berupa nama, alamat dan Nomor Pokok Wajib Pajak (NPWP) dan dilampiri dengan Surat Setoran Pajak, Surat Setoran Pabean, Cukai dan Pajak (SSPCP), dan/atau bukti pungutan pajak oleh Direktorat Jenderal Bea dan Cukai, yang mencantumkan identitas pemilik barang berupa nama, alamat dan Nomor Pokok Wajib Pajak (NPWP), yang merupakan satu kesatuan yang tidak terpisahkan dengan PIB tersebut.
2.
Dalam hal PIB, SSP, SSPCP, dan/atau bukti pungutan pajak oleh Direktorat Jenderal Bea dan Cukai tidak menyebutkan identitas pemilik barang secara lengkap (nama, alamat, dan NPWP) maka dokumen tersebut tidak dipersamakan kedudukannya dengan Faktur Pajak.
3.
Dengan demikian, maka hanya pemilik barang saja yang dapat mengkreditkan PPN atas impor Barang Kena Pajak. Sedangkan importer yang bukan pemilik barang tidak dapat mengkreditkan PPN atas impor Barang Kena Pajak yang dibayar tersebut.
4.
Peraturan Direktur Jenderal Pajak Nomor **PER-27/PJ/2011** mulai berlaku pada tanggal ditetapkan.
Demikian untuk menjadi pedoman dalam pelaksanaan di lapangan.
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?343x206}} Tembusan:\\ 1. Sekretaris Jenderal Kementerian Keuangan;\\ 2. Sekretaris Direktorat Jenderal Pajak;\\ 3. Para Direktur dan Tenaga Pengkaji di Iingkungan Direktorat Jenderal Pajak.