Income Tax Raffle Prizes

The Withdrawal Of The Sweepstakes. (Photo: Publicist X_ROBINFAN_X)

Tax is a very important role in financing the State encourage the Government to dig into a variety of potential tax revenue. In principle, the tax on the income in Indonesia imposed on each additional economical capabilities received or retrieved from wherever it comes from Taxpayers. A form of addendum economical abilities are raffle prizes received if tax payers.

The imposition of taxes on lottery prizes set forth in Government Regulation No.mor 132 Year 2000 on income tax (PPh) top prize Raffle. In these regulations, raffle prizes paid out or turned over to a private person or body subject to the PPh is final. As for the notion of raffle prizes here is a gift with their name and in any form provided through the sweepstakes. While the intent of the PPh is final is a tax on certain income where the mechanism is considered to have been completed in pemajakannya when done cutting, vote or own remittance by the Taxpayer in question. Cutting the PPh no longer need to be taken into account in calculating the PPh payable in the calculation of the PPh must be paid in the mail Notification (SPT) and upper cuts couldn't also PPh credited because penghitungannya has been completed, so it is enough to just reported.

Considering the income be raffle prizes are not a direct reward for work or services performed by the Taxpayer, and how to acquire it also doesn't cost and effort as happened in exchange for jobs, then the earnings of raffle prizes PPh cut by 25 percent of the value of the gift. If the prize is not submitted in the form of cash, such as motor vehicles, the value of these prizes is its market value or value for money.

At the time the specified sweepstakes winner or unknown, the Organizer is obliged to cut the PPh lottery before prizes are handed over to the right/. PPh over the prize payable at the end of the month he payment or cession of gifts depending on the events that occurred. The organizer of the lottery in that it is a private person, entity, organization-African, (including international organizations) or other organizers including businessman who sells goods or services which give prizes were drawn in by the way.

After making the cut in taxes, lottery organisers mandatory deposit that has been cut with PPh using Mail Tax Deposit (CNS) to the perception of the Bank or the post Office at the latest on 10 months next after the current month calendar terutangnya Tax (collectively) as well as deliver SPT time to Tax Services Office listed the slowest place Cutter on 20 next month after dibayarkannya or cession of raffle prizes.

To ensure that the PPh cut by lottery organizers have been deposited into the State Treasury, the Directorate General of Tax System of supervision. While doing the cutting, the Organizer is obliged to make PPh evidence cuts the PPh Lottery top prize, double 3, each of which was given to the recipient of the Taxpayer, the Tax Service Office sweepstakes providers registered as Taxpayers, and as an archive for Organizers/Cutter. Based on the data and evidence that cutting SPT, the Directorate General of Tax conduct data matching to make sure whether withholding and depositing the PPh has been done correctly.

With the imposition of the PPh Lottery top prize is expected to increase the acceptance of the State to finance its development programs such as infrastructure development, education facilities, health facilities, and others. The imposition of the PPh Lottery top prize is also an embodiment of the role to minimize the gap of income tax, i.e. tax deducted from those lucky prizes, distributed to the public through the programs described above.

Let's report the evidence Cuts the PPh Lottery top prize for the sake of tax system that accountable. Proud to pay tax! / Exspost News