After registering and obtaining a NPWP (Taxpayer Identification Number), the fulfillment of tax obligations is an absolute necessity for non-profit organizations that include the implementation of records, calculation, reporting, payment and settlement, primarily related to withholding and collecting taxes from employee income and organization’s income.
Non-profit organizations, both in the form of associations, foundations and other similar organizations are subject to taxes, or called as taxpayers. Every taxpayer, must keep records or books and meet their tax obligations by self-assessment. As a taxpayer, there is no exemption for non-profit organizations of tax obligations that applicable in Indonesia.
Results of tax assistance will include the following:
1. Calculation and Reporting
2. Tax Review and Tax Planning
Some of income tax liability that associated with non-profit organizations are: Income Tax Article 21/26, Income Tax Article 23/26, Income Tax Article 25/29 and Article 4 paragraph (2).
Stages of mentoring for tax services include a. Periodically Tax Calculation and Reporting for Income Tax Article 21/26, b. Fiscal Correction and Adjustments, and c. Annually Tax Calculation and Reporting for Organizational Tax.