The increasing complexity of our tax system combined with the increasing initiative and awareness of the tax authorities in collecting tax revenue, requires tax professionals and tax payers alike to have a comprehensive and in-depth knowledge regarding taxation in every aspects of their business transactions.

Our Brevet AB Plus curriculum are designed accordingly, so as that participants may have a comprehensive knowledge to comply with tax obligations and to help prepare participants to successfully participate in the national tax consultant certification test. In addition, our courses provides participants with underlying tax concepts and case law study as well as intensive practical applications trainings.

Brevet AB Plus will be held in 60 session or 90 Hours, which description below:

Topics Covered:

• General Provisions and Tax Procedures:
  
  • Introduction The Tax Law;
  • The Purpose of Taxation;
  • Tax Law;
  • Principles of Taxation;
  • Tax Registration (NPWP), Taxable Entrepreneur, Tax Return, Procedures of Tax Payments;
  • Tax Assessment;
  • Tax Collection;
  • Tax Objection and Appeal;
  • Tax Bookkeeping and Tax Audit.
• Value Added Tax:
  
  • Indirect Taxes;
  • VAT Objects;
  • VAT Subjects;
  • Time and place in which tax is payable;
  • VAT Invoice;
  • VAT Basis and Tariff;
  • VAT Input Credit;
  • Joint Responsibility in VAT;
  • VAT on Luxury Goods;
  • VAT Collection;
  • Restitution;
  • VAT Special Regimes;
  • VAT Reporting.
• Tax Accounting:
  
  • Fiscal Financial Statement;
  • Balance Sheet;
  • Income Statement Adjustments;
  • Tax Receivables and Payables;
  • Financial and Operating Lease;
  • Fiscal Reconciliation;
• Tax on Land and Buildings, Acquisition Duty of Right on Land and Buildings:
  
  • Introduction, Registration and Valuation:
  • Basis of Liability and Calculation:
  • The Rights of the Tax Payer:
  • Collection, Expiration and Allocation.
• Income Tax Article 21:
  
  • Tax Withholder;
  • Income Recipient;
  • Tax Object under Art. 21;
  • Taxable Income and Basis;
  • Calculation Method Under Art.21;
  • Underpayment and overpayment withholding tax art 21;
  • Benefit in Kind;
  • Final Income Tax Under Art.21;
  • Indemnification of Income Tax Art.21 by the Government;
  • Filling in an Income Tax Return;
  • Tax Planning of Art.21.
• Personal Income Tax:
  
  • Personal Income Tax Subjects;
  • Personal Income Tax Objects;
  • Obligations of Taxpayers;
  • Taxable Income;
  • Individual Income Tax Treatment;
  • Tax Installments under Art. 25;
  • Yearly Income Tax Return.
• Corporate Income Tax:
  
  • Corporate Income Tax Subjects;
  • Corporate Income Tax Objects;
  • Fixed Asset;
  • Depreciation and Amortization;
  • Deductable Expenses;
  • Corporate Income Tax Calculation;
  • Corporate Income Tax Installments.
  • Foreign Tax Relief;
  • Corporate Income Tax Return. •
• Withholding Tax (Art. 22, Art.23, Art. 26, Art. 4(2):
  
  • Withholding and levying Income Tax;
  • Object of Art. 22, 23, 26, 4 (2);
  • Subject of Art. 22,23, 4(2);
  • Tax Basis calculation and procedures;
• Tax Audit, Tax Court and Case law Study:
  
  • Tax Audit Purposes; Tax Audit Procedures;
  • The inter-connection between Tax Audit, Tax Assessment and Tax Investigation;
  • Dispute Resolution and Tax Court;
  • Suit and Appeal in Tax Court;
  • Review Submission to the supreme court; Case Law Study;
• Tax Planning:
  
  • Tax Management Concept;
  • Domestic Tax Planning;
  • International Tax Planning

The Participants will be provide as follow:

• Course material in hard copy;
• Indonesian Tax Regulations
• Brevet AB Plus Certificate;
• Lunch

Brevet AB Plus Period

Brevet AB Plus Investment

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Comments (1)

• |219.83.64.62 |2011-10-19 05:18:33 Hasan Hutabarat  - Kursus Tax
  Saing Bapak/ibu
  saya mau tanya, saya sudah pernah ikutin brevet A
  kalo untuk brevet selanjutnya bisakah diambil per paket ?
  
  mis : Brevet B , kemudian brevet C,
  jika bisa berapa biaya masing masing perpaket?
  mohon informasinya
  terimakasih
  
  Hasan Hutabarat
  
  • 0
  • 0

  Reply

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