KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER-25/PJ/2011
TENTANG
BENTUK DAN TATA CARA PENGGUNAAN TEMPLATE SURAT SETORAN
PAJAK DALAM BAHASA INGGRIS
DIREKTUR JENDERAL PAJAK,
Menimbang
: a.
b.
c.
Mengingat
bahwa dalam rangka penatausahaan penerimaan negara dalam
mata uang asing melalui Bank Persepsi Mata Uang Asing
sebagaimana disebut dalam Peraturan Menteri Keuangan Nomor
249/PMK.05/2010 tentang Penatausahaan Penerimaan Negara
Dalam Mata Uang Asing;
bahwa dalam rangka memberikan kemudahan dan meningkatkan
pelayanan kepada Wajib Pajak yang tidak memahami Bahasa
Indonesia dalam menghitung, memperhitungkan, menyetor dan
melaporkan kewajiban perpajakannya, khususnya bagi Wajib
Pajak yang berdasarkan peraturan perundang-undangan dapat
menyetor ke Kas Negara dalam mata uang asing;
bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam
huruf a dan huruf b, perlu ditetapkan Peraturan Direktur Jenderal
Pajak tentang Bentuk dan Tata Cara Penggunaan Template Surat
Setoran Pajak dalam Bahasa Inggris.
: 1.
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum
dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia
Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik
Indonesia Nomor 3262) sebagaimana telah beberapa kali diubah
terakhir dengan Undang-Undang Nomor 16 Tahun 2009
(Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62,
Tambahan Lembaran Negara Republik Indonesia Nomor 4999);
2.
Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
(Lembaran Negara Republik Indonesia Tahun 1983 Nomor 50,
Tambahan Lembaran Negara Republik Indonesia Nomor 3263)
sebagaimana telah beberapa kali diubah terakhir dengan
Undang-Undang Nomor 36 Tahun 2008 (Lembaran Negara
Republik Indonesia Tahun 2008 Nomor 133, Tambahan
Lembaran Negara Republik Indonesia Nomor 3985);
3.
Undang-Undang Nomor 8 Tahun 1983 tentang Pajak
Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas
Barang Mewah (Lembaran Negara Republik Indonesia Tahun
1983 Nomor 51, Tambahan Lembaran Negara Republik
Indonesia Nomor 3264) sebagaimana telah beberapa kali diubah
terakhir dengan Undang-Undang Nomor 42 Tahun 2009
(Lembaran Negara Republik Indonesia Tahun 2009 Nomor 150,
Tambahan Lembaran Negara Republik Indonesia Nomor 5069);
4.
Undang-Undang Nomor 13 Tahun 1985 tentang Bea Meterai
(Lembaran Negara Republik Indonesia Tahun 1985 Nomor 69,
Tambahan Lembaran Negara Republik Indonesia Nomor 3313);
/5. ...
5.
Peraturan Menteri Keuangan Nomor 99/PMK.06/2006 tentang
Modul Penerimaan Negara sebagaimana telah beberapa kali
diubah terakhir dengan Peraturan Menteri Keuangan Nomor
37/PMK.05/2007;
6.
Peraturan Menteri Keuangan Nomor 91/PMK.06/2007 tentang
Bagan Akun Standar;
7.
Peraturan Menteri Keuangan Nomor 249/PMK.05/2010 tentang
Penatausahaan Penerimaan Negara dalam Mata Uang Asing;
8.
Peraturan Direktur Jenderal Perbendaharaan Nomor PER78/PB/2006 tentang Penatausahaan Penerimaan Negara Melalui
Modul Penerimaan Negara;
9.
Peraturan Direktur Jenderal Pajak Nomor PER-148/PJ/2007
tentang Pelaksanaan Modul Penerimaan Negara;
10. Peraturan Direktur Jenderal Pajak Nomor PER-38/PJ/2009
tentang Bentuk Formulir Surat Setoran Pajak sebagaimana telah
diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER23/PJ/2010;
11. Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3
/PB/2011 tentang Tata Cara Penyusunan Laporan Penerimaan
Negara dalam Mata Uang Asing;
MEMUTUSKAN:
Menetapkan
: PERATURAN DIREKTUR JENDERAL PAJAK TENTANG BENTUK
DAN TATA CARA PENGGUNAAN TEMPLATE SURAT SETORAN
PAJAK DALAM BAHASA INGGRIS.
Pasal 1
Dalam Peraturan Direktur Jenderal Pajak ini yang dimaksud dengan
Template SSP adalah alat bantu bagi Wajib Pajak yang tidak
memahami Bahasa Indonesia dalam pengisian Surat Setoran Pajak
(SSP), khususnya Wajib Pajak yang berdasarkan peraturan
perundang-undangan dapat menyetor ke Kas Negara dalam mata uang
asing.
Pasal 2
(1) Template SSP berbentuk format PDF bertampilan Iayar formulir
SSP dalam Bahasa Inggris (Tax Payment Slip) adalah
sebagaimana ditetapkan pada Lampiran I Peraturan Direktur
Jenderal Pajak ini.
(2) Tabel Kode Akun Pajak dan Kode Jenis Setoran untuk pengisian
Template SSP adalah sebagaimana ditetapkan pada Lampiran II
Peraturan Direktur Jenderal Pajak ini.
Pasal 3
Tata cara penggunaan Template SSP:
1. Wajib Pajak membuka halaman pertama Template SSP dan
mengisi formulir SSP dalam Bahasa Inggris pada Iayar komputer.
2. SSP lembar ke-1, lembar ke-2, lembar ke-3 dan lembar ke-4 akan
terisi secara otomatis bilamana Wajib Pajak mengisi halaman
pertama.
3. Wajib Pajak dapat mencetak SSP lembar ke-1, lembar ke-2, lembar
ke-3 dan lembar ke-4 dengan fasilitas cetak yang disediakan
Template SSP yang dapat menghasilkan cetakan formulir SSP
berbahasa Indonesia yang sudah terisi.
Pasal 4
Template SSP sebagaimana dimaksud dalam Pasal 2 dapat diperoleh
dengan cara mengunduh pada situs http://www.pajak.go.id atau
diperoleh di Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar.
Pasal 5
Apabila terjadi perbedaan penafsiran antara istilah Bahasa Inggris
dalam Template SSP dengan istilah Bahasa Indonesia dalam Surat
Setoran Pajak, maka yang berlaku adalah istilah Bahasa Indonesia
dalam Surat Setoran Pajak sesuai peraturan perundang-undangan
yang berlaku.
Pasal 6
Peraturan Direktur Jenderal Pajak ini mulai berlaku pada tanggal
ditetapkan.
Ditetapkan di Jakarta
pada tanggal 26 Agustus 2011
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR
PER-25/PJ/2011, TENTANG BENTUK DAN TATA
CARA PENGGUNAAN TEMPLATE SURAT SETORAN
PAJAK DALAM BAHASA INGGRIS
TAX PAYMENT SLIP
MINISTRY OF FINANCE
OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXES
ENGLISH TEMPLATE
(SSP)
You are not required
to print this page.
PPh Pasal 4 (2)
TAX ID NUMBER
:
NAME
:
ADDRESS
:
-
-
-
Fill in this column with your Taxpayer Identification Number (NPWP).
-
-
-
-
Your name as it appears in your TIN (NPWP) card.
Your address as it appears in
your TIN (NPWP) card.
-
TAXABLE OBJECT NO. :
-
-
-
Fill in this column with your Taxable Object Number (NOP).
ADDRESS
:
The address of your Taxable Object as it appears in the Notice of Land and Building Tax Assessment (SPPT).
Tax Account Code
Description :
Incorrect or unknown Tax Account Code or Payment Code
Payment Code
Tax Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Place an X inside the appropriate box to mark the Tax Period.
Notification Number
:
/
/
Tax Year
Dec
Fill in this column with Tax Year.
/
/
Fill in this column with your Notification Number (STP, SKPKB or SKPKBT).
Amount Paid
Payment currency : ËÍ Ü±´´¿®
:
Said : Dollars and Zero Cents
To be Filled by Bank/Post Office Teller who Received Payment
Date
……………………………….
Authorized Signature and Official Seal
Payment Received by ……………………………….
To be Filled by Taxpayer/Depositor
Place
Date
Authorized Signature and Official Seal
Payment Done by
To be filled by Bank/Post Office for validation use only, do not write or staple in this space.
SURAT SETORAN PAJAK
KEMENTERIAN KEUANGAN R.I.
DIREKTORAT JENDERAL PAJAK
(SSP)
Untuk Arsip Wajib Pajak
PPh Pasal 4 (2)
NPWP
-
:
-
-
1
LEMBAR
-
-
Diisi sesuai dengan Nomor Pokok Wajib Pajak yang dimiliki
NAMA WP
:
………………………………………………………..………………………………………………….………………………....….
ALAMAT WP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
NOP
-
:
-
-
-
-
-
Diisi sesuai dengan Nomor Objek Pajak
ALAMAT OP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
Kode Akun Pajak
Uraian Pembayaran : ….………………………………………….……....
Õ±¼» ßµ«² ¿¬¿« Õ±¼» Í»¬±®¿² Ì·¼¿µ Ü·µ»²¿´
…….…………………...………………………….……….………………………..…
Kode Jenis Setoran
…….…………………...………………………….……….………………………..…
…….…………………...………………………….……….………………………..…
Masa Pajak
Jan
Feb
Mar
Apr
Mei
Jun
Jul
Ags
Sep
Okt
Nov
Tahun Pajak
Des
Beri tanda silang ( X ) pada kolom bulan, sesuai dengan pembayaran untuk masa yang berkenaan
Nomor Ketetapan
/
:
/
/
Diisi Tahun terutangnya Pajak
/
Diisi sesuai Nomor Ketetapan: STP, SKPKB atau SKPKBT atau putusan lain
Jumlah Pembayaran
ÁÁÁÁÁÁÁÁÁÁÁÁÁ
…………………………………………………………………………………………… Diisi
: ü
dengan rupiah penuh
……………………….………………………...………………………………………………………………………………...…………...………………………..
Terbilang : ܱ´´¿®
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
Diterima oleh Kantor Penerima Pembayaran
Tanggal ……...…………..………………....
Cap dan tanda tangan
Nama Jelas :
……………………………….
Wajib Pajak/Penyetor
….………………….... , Tanggal ….………………….
Cap dan tanda tangan
Nama Jelas :
………………………………..
" Terima Kasih Telah Membayar Pajak - Pajak Untuk Pembangunan Bangsa "
Ruang Validasi Kantor Penerima Pembayaran
F.2.0.32.01
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER- /PJ/2009 TENTANG BENTUK
FORMULIR SURAT SETORAN PAJAK
SURAT SETORAN PAJAK
KEMENTERIAN KEUANGAN R.I.
DIREKTORAT JENDERAL PAJAK
(SSP)
Untuk KPPN
PPh Pasal 4 (2)
NPWP
-
:
-
-
2
LEMBAR
-
-
Diisi sesuai dengan Nomor Pokok Wajib Pajak yang dimiliki
NAMA WP
:
………………………………………………………..………………………………………………….………………………....….
ALAMAT WP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
NOP
-
:
-
-
-
-
-
Diisi sesuai dengan Nomor Objek Pajak
ALAMAT OP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
Kode Akun Pajak
Uraian Pembayaran : ….………………………………………….……....
Õ±¼» ßµ«² ¿¬¿« Õ±¼» Í»¬±®¿² Ì·¼¿µ Ü·µ»²¿´
…….…………………...………………………….……….………………………..…
Kode Jenis Setoran
…….…………………...………………………….……….………………………..…
…….…………………...………………………….……….………………………..…
Masa Pajak
Jan
Feb
Mar
Apr
Mei
Jun
Jul
Ags
Sep
Okt
Nov
Tahun Pajak
Des
Beri tanda silang ( X ) pada kolom bulan, sesuai dengan pembayaran untuk masa yang berkenaan
Nomor Ketetapan
/
:
/
/
Diisi Tahun terutangnya Pajak
/
Diisi sesuai Nomor Ketetapan: STP, SKPKB atau SKPKBT atau putusan lain
Jumlah Pembayaran
ÁÁÁÁÁÁÁÁÁÁÁÁÁ
…………………………………………………………………………………………… Diisi
: ü
dengan rupiah penuh
……………………….………………………...………………………………………………………………………………...…………...………………………..
Terbilang : ܱ´´¿®
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
Diterima oleh Kantor Penerima Pembayaran
Tanggal ……...…………..………………....
Cap dan tanda tangan
Nama Jelas :
……………………………….
Wajib Pajak/Penyetor
….………………….... , Tanggal ….………………….
Cap dan tanda tangan
Nama Jelas :
………………………………..
" Terima Kasih Telah Membayar Pajak - Pajak Untuk Pembangunan Bangsa "
Ruang Validasi Kantor Penerima Pembayaran
F.2.0.32.01
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER- /PJ/2009 TENTANG BENTUK
FORMULIR SURAT SETORAN PAJAK
SURAT SETORAN PAJAK
KEMENTERIAN KEUANGAN R.I.
DIREKTORAT JENDERAL PAJAK
3
LEMBAR
Untuk Dilaporkan oleh
Wajib Pajak ke KPP
(SSP)
PPh Pasal 4 (2)
NPWP
-
:
-
-
-
-
Diisi sesuai dengan Nomor Pokok Wajib Pajak yang dimiliki
NAMA WP
:
………………………………………………………..………………………………………………….………………………....….
ALAMAT WP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
NOP
-
:
-
-
-
-
-
Diisi sesuai dengan Nomor Objek Pajak
ALAMAT OP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
Kode Akun Pajak
Uraian Pembayaran : ….………………………………………….……....
Õ±¼» ßµ«² ¿¬¿« Õ±¼» Í»¬±®¿² Ì·¼¿µ Ü·µ»²¿´
…….…………………...………………………….……….………………………..…
Kode Jenis Setoran
…….…………………...………………………….……….………………………..…
…….…………………...………………………….……….………………………..…
Masa Pajak
Jan
Feb
Mar
Apr
Mei
Jun
Jul
Ags
Sep
Okt
Nov
Tahun Pajak
Des
Beri tanda silang ( X ) pada kolom bulan, sesuai dengan pembayaran untuk masa yang berkenaan
Nomor Ketetapan
/
:
/
/
Diisi Tahun terutangnya Pajak
/
Diisi sesuai Nomor Ketetapan: STP, SKPKB atau SKPKBT atau putusan lain
Jumlah Pembayaran
ÁÁÁÁÁÁÁÁÁÁÁÁÁ
ü
: ……………………………………………………………………………………………
Diisi
dengan rupiah penuh
……………………….………………………...………………………………………………………………………………...…………...………………………..
Terbilang : ܱ´´¿®
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
Diterima oleh Kantor Penerima Pembayaran
Tanggal ……...…………..………………....
Cap dan tanda tangan
Nama Jelas :
……………………………….
Wajib Pajak/Penyetor
….………………….... , Tanggal ….………………….
Cap dan tanda tangan
Nama Jelas :
………………………………..
" Terima Kasih Telah Membayar Pajak - Pajak Untuk Pembangunan Bangsa "
Ruang Validasi Kantor Penerima Pembayaran
F.2.0.32.01
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER- /PJ/2009 TENTANG BENTUK
FORMULIR SURAT SETORAN PAJAK
SURAT SETORAN PAJAK
KEMENTERIAN KEUANGAN R.I.
DIREKTORAT JENDERAL PAJAK
4
LEMBAR
Untuk Bank Persepsi/
Kantor Pos & Giro
(SSP)
PPh Pasal 4 (2)
NPWP
-
:
-
-
-
-
Diisi sesuai dengan Nomor Pokok Wajib Pajak yang dimiliki
NAMA WP
:
………………………………………………………..………………………………………………….………………………....….
ALAMAT WP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
NOP
-
:
-
-
-
-
-
Diisi sesuai dengan Nomor Objek Pajak
ALAMAT OP
:
………………………………………………………..………………………………………………….………………………....….
………………………………………………………..………………………………………………….………………………....….
Kode Akun Pajak
Uraian Pembayaran : ….………………………………………….……....
Õ±¼» ßµ«² ¿¬¿« Õ±¼» Í»¬±®¿² Ì·¼¿µ Ü·µ»²¿´
…….…………………...………………………….……….………………………..…
Kode Jenis Setoran
…….…………………...………………………….……….………………………..…
…….…………………...………………………….……….………………………..…
Masa Pajak
Jan
Feb
Mar
Apr
Mei
Jun
Jul
Ags
Sep
Okt
Nov
Tahun Pajak
Des
Beri tanda silang ( X ) pada kolom bulan, sesuai dengan pembayaran untuk masa yang berkenaan
Nomor Ketetapan
/
:
/
/
Diisi Tahun terutangnya Pajak
/
Diisi sesuai Nomor Ketetapan: STP, SKPKB atau SKPKBT atau putusan lain
Jumlah Pembayaran
ÁÁÁÁÁÁÁÁÁÁÁÁÁ
…………………………………………………………………………………………… Diisi
: ü
dengan rupiah penuh
……………………….………………………...………………………………………………………………………………...…………...………………………..
Terbilang : ܱ´´¿®
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
…………………..………………………………...……………………………………………..……………..………………………………………………..………..…
Diterima oleh Kantor Penerima Pembayaran
Tanggal ……...…………..………………....
Cap dan tanda tangan
Nama Jelas :
……………………………….
Wajib Pajak/Penyetor
….………………….... , Tanggal ….………………….
Cap dan tanda tangan
Nama Jelas :
………………………………..
" Terima Kasih Telah Membayar Pajak - Pajak Untuk Pembangunan Bangsa "
Ruang Validasi Kantor Penerima Pembayaran
F.2.0.32.01
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR
PER/PJ/2009 TENTANG BENTUK FORMULIR
SURAT SETORAN PAJAK
TAX PAYMENT SLIP (SSP) FILLING MANUAL
A quick guide on how to use this template.
1. This template is in compliance with the Director General of Taxes Decree No. Per38/PJ/2009 as amended with Per-23/PJ/2010 on Tax Payment Slip Form.
2. To optimally use this template, we advise you to use Adobe Reader version 8 or later.
3. All the information you need to fill are located in the first page.
4. If the “highlight fields” option is activated, all the columns that you’re supposed to be filling
will be highlighted in light-blue color.
5. You can use the Reset Form button. Click the button and the form will be cleared from
previous filling.
6. Fill in the Tax ID Number column with your Taxpayer Identification Number (NPWP).
7. Fill in the Name column with your name as it appears in your Taxpayer ID Number (NPWP)
card.
8. Fill in the Address column with your address as it appears in your Taxpayer ID Number
(NPWP) card.
9. If you’re a Taxpayer who hasn’t applied for a Tax ID Number, fill in the Tax ID Number and
the Address column with the following:
a. for Individual Taxpayers, fill with the number 01.000.000.0 – XXX.000 where the
XXX refers to the code of the tax office by which the area of your residence is
administered;
b. for Corporate Taxpayers, fill with the number 04.000.000.0 – XXX.000 where the
XXX refers to the code of the tax office by which the area of your residence is
administered.
c. Fill in the Name and Address column as it appears in your Resident Identity Card
(KTP) or other legal identity cards.
10. The Taxable Object Number (NOP) and Address column are to be filled only for property
related transactions, e.g. Sale or Transfer of Land and/or Building, Self-Construction
Activity, etc. For the Address column, fill in with the address of your Taxable Object as it
appears in your Notice of Land and Building Tax Assessment Notification (SPPT).
11. Fill in the Tax Account Code and Payment Code by referring to attachment 2. Be cautioned
as these two codes must be filled correctly and completely to ensure your payment will be
well administered.
LAMPIRAN I
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR
PER/PJ/2009 TENTANG BENTUK FORMULIR
SURAT SETORAN PAJAK
12. If the Tax Account Code and Payment Code are valid, the description will be automatically
shown in the Description column next to them. We strongly advise you to check whether the
description matches your intended payment purpose.
13. For transactions concerning Income Tax Article 4 Paragraph (2) on Transfer of Property in
the Form of Land and/or Building, you are required to include the name of the buyer. An
additional column will appear once the Tax Account (411128) and the Payment Code (402)
has been inputted. Fill in the column with the name of the buyer.
14. For transactions concerning Income Tax Article 4 Paragraph (2) on Lease of Land and/or
Building, you are required to include the name of the lessee. An additional column will
appear once the Tax Account (411128) and the Payment Code (403) has been inputted. Fill in
the column with the name of the lessee.
15. For the Tax Period column, place an X-mark inside the box to mark the Tax Period. You can
only use one Payment Slip for one Tax Period. Payment for more than one Tax Period can
only be done using different slips. Only Taxpayers who meet certain criteria will be eligible
to deposit Income Tax Article 25 for several Tax Periods using one Payment Slip.
16. Fill in the Tax Year column.
17. Fill in the Tax Notification Number column, if any. Leave this column blank if your payment
isn’t based on Tax Notification (STP, SKPKB or SKPKBT).
18. Fill in the Amount Paid column with the amount of your payment in numbers.
19. Select the currency of your payment from the drop-down box right next to it, either US
Dollar or Rupiah.
20. Upon input, the form will automatically generate the amount of your payment that you’ve
inputted in number into words. We strongly advise you to check whether matches your
intended payment amount.
21. Fill in the Place and Date column with the place and date of your payment transaction.
22. Fill in the Payment Done By column with the name of the person who does the payment
transaction.
23. The next four pages will be automatically filled in accordance with your filling of the first
page.
24. You must at least print the second (slip copy 1), third (slip copy 2), fourth (slip copy 3) and
fifth (slip copy 4) pages for the bank to process your payment transaction. For printing
purpose, use the HVS paper size A4 (210x297mm). Do not fold or rumple the paper.
25. All the pages of the printed form must be signed, and stamped with your company seal (if
any).
Thank you for paying your taxes.
LAMPIRAN II
PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER-25/PJ/2011, TENTANG BENTUK
DAN TATA CARA PENGGUNAAN TEMPLATE
SURAT SETORAN PAJAK DALAM BAHASA
INGGRIS
TAX ACCOUNT AND PAYMENT CODE LIST
1. Tax Account Code 411121 for Income Tax Article 21
Payment
Code
100
Payment Type
Description
Income Tax Article 21 Periodic
Payment
Payment to settle tax underpaid in accordance
with Income Tax Article 21 Periodic Tax Returns,
including amendments, provided that the Director
General of Taxes has not commenced an audit.
Payment to settle Income Tax Article 21 Notice of
Tax Assessment before issuance.
199
Income Tax Article 21 Prepaid
Payment on Notice of Tax
Assessment
200
Income Tax Article 21 Annual
Payment
Payment to settle tax underpaid in accordance
with Income Tax Article 21 Annual Tax Returns.
300
Income Tax Article 21 Payment
on Notice of Tax Collection
Payment to settle amount payable in accordance
with Income Tax Article 21 Notice of Tax
Collection.
310
Income Tax Article 21 Payment
on Notice of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 21 Notice of
Tax Underpayment Assessment.
311
Final Income Tax Article 21
Notice of Tax Underpayment
Assessment in terms of Lump
Sum Payment
on Pension,
Annuity, and Severance Pay
Payment to settle amount underpaid in
accordance with Final Income Tax Article 21
Notice of Tax Underpayment Assessment in terms
of lump sum payment on pension, annuity, and
severance pay.
320
Income Tax Article 21 Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 21 Notice of
Additional Tax Underpayment Assessment.
321
Final Income Tax Article 21
Notice of
Additional
Tax
Underpayment Assessment in
Terms of Lump Sum Payment
on Pension, Annuity, and
Severance Pay
Payment to settle amount underpaid in
accordance with Final Income Tax Article 21
Notice
of
Additional
Tax
Underpayment
Assessment in terms of lump sum payment on
pension, annuity, and severance pay.
390
Payment
on
Notice
of
Correction Decision, Decision
on Objection, Decision on
Appeal, or Decision on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
401
Final Income Tax Article 21 in
Terms of Lump Sum Payment
on Pension, Annuity, and
Severance Pay
Payment to settle Final Income Tax Article 21
payable in terms of pension, annuity, and
severance pay.
402
Final Income Tax Article 21 in
Terms of Wages, Salaries,
Honoraria, Bonuses, Gratuities,
and
Other
Remunerations
Received by State Officials,
Civil Servants, Members of the
Armed Forces, Members of the
Police Forces, and Their
Retirees
Payment to settle Final Income Tax Article 21
Payable in terms of wages, salaries, honoraria,
bonuses, gratuities, and other remunerations
received by state officials, civil servants, members
of the armed forces, members of the police forces,
and their retirees.
500
Income Tax Article 21
Voluntary
Disclosal
Incorrectness
Payment to settle tax underpaid in accordance
with voluntary disclosal on Income Tax Article 21
Tax returns incorrectness as stated in Article 8
Paragraph (3) or (5) of the Law on General
Provisions and Tax Procedures.
on
on
501
Income Tax Article 21 on
Termination of Investigation on
Criminal Tax Offence
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle Tax payable in accordance with
Income Tax Article 21 Tax Returns in terms of
Termination of Investigation on Criminal Tax
Offence as stated in Article 44B Paragraph (2) of
the Law on General Provisions and Tax
Procedures.
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Income Tax Article 21 Tax Returns
incorrectness, as stated in Article 8 Paragraph (3)
or (5) of the Law on General Provisions and Tax
Procedures.
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
2. Tax Account Code 411122 for Income Tax Article 22
Payment
Code
100
Payment Type
Description
Income Tax Article 22 Periodic
Payment
Payment to settle tax payable in accordance with
Income Tax Article 22 Periodic Tax Returns
including amendments, provided that the Director
General of Taxes has not commenced an audit.
199
Income Tax Article 22 Prepaid
Payment on Notice of Tax
Assessment
Payment to settle Income Tax Article 22 Notice
of Tax Assessment before issuance.
300
Income Tax Article 22 Notice of
Tax Collection
Payment to settle amount payable in accordance
with Income Tax Article 22 Notice of Tax
Collection.
310
Income Tax Article 22 Notice of
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 22 Notice of
Tax Underpayment Assessment.
311
Final Income Tax Article 22
Notice of Tax Underpayment
Assessment
Payment to amount underpaid in accordance
with Final Income Tax Article 22 Notice of Tax
Underpayment Assessment.
320
Income Tax Article 22 Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 22 Notice of
Additional Tax Underpayment Assessment.
321
Final Income Tax Article 22
Notice
of
Additional
Tax
Underpayment
Payment to settle amount underpaid in
accordance with Final Income Tax Article 22
Notice of Additional Tax Underpayment
Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
401
Final Income Tax Article 22 in
Terms of Petroleum and Natural
Gas Redemption
Payment to settle Final Income Tax Article 22
Payable in Terms of Petroleum and Natural Gas
Redemption.
403
Final Income Tax Article 22 in
Terms of Highly Luxurious
Goods
Payment to settle Final Income Tax Article 22
Payable in Terms of Highly Luxurious Goods.
500
Income Tax Article 22
Voluntary
Disclosal
Incorrectness
Payment to settle Tax underpaid in accordance
with voluntary disclosal on Income Tax Article 22
Periodic Tax Returns incorrectness as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
on
on
501
Income Tax Article 22 on
Termination of Investigation on
Criminal Tax Offence
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
900
Withholding Income Tax Article
22
Payment to settle tax payable in accordance with
Income Tax Article 22 Periodic Tax Returns in
terms of termination of investigation on criminal
tax offence as stated in Article 44B Paragraph (2)
of the Law on General Provisions and Tax
Procedures.
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Income Tax Article 22 Periodic Tax
Returns incorrectness, as stated in Article 8
Paragraph (3) or (5) of the Law on General
Provisions and Tax Procedures.
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
Payment to settle Income Tax Article 22 withhold
by Witholding Agent.
3. Tax Account Code 411123 for Import Income Tax Article 22
Payment
Code
100
Payment Type
Description
Import Income Tax Article 22
Periodic Payment
Payment to settle tax underpaid in accordance
with Import Income Tax Article 22 Periodic Tax
Returns, including amendments, provided that
the Director General of Taxes has not
commenced an audit.
199
Import Income Tax Article 22
Prepaid Payment on Notice of
Tax Assessment
Payment to settle Import Income Tax Article 22
Notice of Tax Assessment before issuance.
300
Import Income Tax Article 22
Notice of Tax Collection STP
Payment to settle amount payable in accordance
with Income Tax Article 22 Notice of Tax
Collection in terms of import transaction..
310
Import Income Tax Article 22 Payment to settle amount underpaid in
Notice of Tax Underpayment accordance with Income Tax Article 22 Notice of
Assessment
Tax Underpayment Assessment in terms of import
transaction..
320
Import Income Tax Article 22
Notice
of
Additional
Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 22 Notice of
Additional Tax Underpayment Assessment in
terms of import transaction.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle tax underpaid in accordance
with Notice of Correction Decision, Decision on
Objection, Decision on Appeal, or Decision on
Review.
500
Import Income Tax Article 22 on
Voluntary
Disclosal
on
Incorrectness
Payment to settle tax underpaid in accordance
with voluntary disclosal on income tax article 22
Periodic Tax Returns incorrectness as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Import Income Tax Article 22 on
Termination of Investigation on
Criminal Tax Offence
Payment to settle tax payable in accordance with
Import Income Tax Article 22 Periodic Tax
Returns in terms of termination of investigation
on criminal tax offence as stated in Article 44B
Paragraph (2) of the Law on General Provisions
and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Import Income Tax Article 22 Tax
Periodic Returns incorrectness, as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
4. Tax Account Code 411124 for Income Tax Article 23
Payment
Code
100
Payment Type
Description
Income Tax Article 23 Periodic
Payment
Payment to settle tax underpaid in accordance
with Income Tax Article 23 Periodic Tax Returns
including amendments (other than Income Tax
Article 23 in terms of dividend, interest, royalties,
and service), provided that the Director General
of Taxes has not commenced an audit.
101
Income Tax
Dividend
Article
23
on
Payment to settle tax underpaid in terms of
dividend paid to Resident Corporate Taxpayer in
terms of Income Tax Article 23 Periodic Tax
Returns.
102
Income
Interest
Tax
Article
23
on
Payment to settle tax underpaid in terms of
interest (including premiums, discounts, and
compensation for loan repayment guarantees)
paid to Resident Corporate Taxpayer in
accordance with Income Tax Article 23 Periodic
Tax Returns.
103
Income Tax
Royalties
Article
23
on
Payment to settle tax underpaid in terms of
royalties paid to Resident Corporate Taxpayer in
accordance with Income Tax Article 23 Periodic
Tax Returns.
104
Income
Service
Article
23
on
Payment to settle Income Tax Article 23
Underpaid in terms of service paid to Resident
Taxpayer in accordance with Income Tax Article
23 Periodic Tax Returns.
199
Income Tax Article 23 Prepaid
Payment on Notice of Tax
Assessment
Payment to settle Income Tax Article 23 Notice of
Tax Assessment before issuance.
300
Income Tax Article 23 Notice of
Tax Collection
Payment to settle amount payable in accordance
with Income Tax Article 23 Notice of Tax
Collection (other than Income Tax Article 23
Notice of Tax Collection in terms of dividend,
interest, royalties, and service).
301
Income Tax Article 23 Notice of
Tax Collection in Terms of
Dividend, Interest, Royalties,
and Service
Payment to settle amount payable in accordance
with Income Tax Article 23 Notice of Tax
Collection in terms of dividend, interest, royalties,
and service.
310
Income Tax Article 23 Notice of
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 23 Notice of
Tax Underpayment Assessment (other than
dividend, interest, royalties, and service).
Tax
311
Income Tax Article 23 Notice of
Tax Underpayment Assessment
in Terms of Dividend, Interest,
Royalties, and Service
Payment to settle amount underpaid in
accordance with Income Tax Article 23 Notice of
Tax Underpayment Assessment in terms of
dividend, interest, royalties, and service.
312
Final Income Tax Article 23
Payment on Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Final Income Tax Article 23
Notice of Tax Underpayment Assessment.
320
Income Tax Article 23 Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 23 Notice of
Additional Tax Underpayment Assessment (other
than dividend, interest, royalties, and service).
321
Income Tax Article 23 Notice of
Additional Tax Underpayment
Assessment in Terms of
Dividend, Interest, Royalties,
and Service
Payment to settle amount underpaid in
accordance with Income Tax Article 23 Notice of
Additional Tax Underpayment Assessment in
terms of dividend, interest, royalties, and service.
322
Final Income Tax Article 23
Notice
of
Additional
Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Final Income Tax Article 23
Notice of Additional Tax Underpayment
Assessment.
390
Payment
on
Notice
of
Correction Decision, Decision
on Objection, Decision on
Appeal, or Decision on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
401
Final Income Tax Article 23 in
Terms of Savings Interest Paid
by a Cooperatives
Payment to settle Final Income Tax Article 23
underpaid in terms of savings interest paid by a
cooperatives.
500
Income Tax Article 23
Voluntary
Disclosal
Incorrectness
on
on
Payment to settle tax underpaid (including
Income Tax Article 23 on dividend, interest,
royalties, and service) in accordance with
voluntary disclosal on iIncorrectness as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Income Tax Article 23 on
Termination of Investigation on
Criminal Tax Offence
Payment to settle tax payable in accordance with
Income Tax Article 23 Tax Returns in terms of
termination of investigation on criminal tax
offence as stated in Article 44B Paragraph (2) of
the Law on General Provisions and Tax
Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Income Tax Article 23 Periodic Tax
Returns incorrectness, as stated in Article 8
Paragraph (3) or (5) of the Law on General
Provisions and Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
5. Tax Account Code 411125 for Personal Income Tax Article 25/29
Payment
Code
100
Payment Type
Description
Personal Income Tax Article 25
Periodic Payment
Payment to settle Personal Income Tax Article
25 payable.
101
Personal Income Tax Article 25
Periodic Payment for Certain
Taxpayers
Payment to settle Personal Income Tax Article
25 payable for Certain Taxpayers.
199
Personal Income Tax Prepaid
Payment on Notice of Tax
Assessment
Payment to settle Personal Income Tax Notice of
Tax Assessment before issuance.
200
Personal Income Tax Annual
Payment
Payment to settle Personal Income Tax
underpaid in accordance with Personal Income
Tax Annual Tax Returns, including amendments,
provided that the Director General of Taxes has
not commenced an audit.
300
Personal Income Tax Notice of
Tax Collection
Payment to settle amount payable in accordance
with Personal Income Tax Notice of Tax
Collection.
310
Personal Income Tax Notice of
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Personal Income Tax Notice of
Tax Underpayment Assessment.
320
Personal Income Tax Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Personal Income Tax Notice of
Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Personal
Income
Tax
Voluntary
Disclosal
Incorrectness
on
on
Payment to settle amount underpaid in
accordance with voluntary disclosal on Personal
Income Tax Returns incorrectness as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Personal
Income
Tax
on
Termination of Investigation on
Criminal Tax Offence
Payment to settle amount payable in accordance
with Personal Income Tax Returns in terms of
termination of investigation on criminal tax
offence as stated in Article 44B Paragraph (2) of
the Law on General Provisions and Tax
Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Personal Income Tax Returns
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
6. Tax Account Code 411126 for Corporate Income Tax Article 25/29
Payment
Code
100
199
Payment Type
Description
Corporate Income Tax Article 25
Periodic Payment
Payment to settle Corporate Periodic Income
Tax Article 25 Payable.
Corporate Income Tax Prepaid
Payment on Notice of Tax
Assessment
Payment to settle Corporate Income Tax Notice
of Tax Assessment before issuance.
200
Corporate Income Tax Annual
Payment
Payment to settle Corporate Income Tax
underpaid in accordance with Corporate Income
Tax Annual Tax Returns, including amendments,
provided that the Director General of Taxes has
not commenced an audit.
300
Corporate Income Tax Notice of
Payment to settle amount payable in accordance
with Corporate Income Tax Notice of Tax
Tax Collection
Collection.
310
Corporate Income Tax Notice of
Tax Underpayment Assessment
Payment to settle Corporate Income Tax
underpaid in accordance with Corporate Income
Tax Notice of Tax Underpayment Assessment.
320
Corporate Income Tax Notice of
Additional Tax Underpayment
Assessment
Payment to settle Corporate Income Tax
underpaid in accordance with Corporate Income
Tax
Article
Notice
of
Additional
Tax
Underpayment Assessment.
390
Payment on Notice of
Correction Decision, Decision on
Objection, Decision on Appeal,
or Decision on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Corporate Income Tax on
Voluntary Disclosal on
Incorrectness
Payment to settle amount payable in accordance
with Voluntary Disclosal on Corporate Income
Tax Returns Incorrectness as stated in Article 8
Paragraph (3) or (5) of the Law on General
Provisions and Tax Procedures.
501
Corporate Income Tax on
Termination of Investigation on
Criminal Tax Offence
Payment to settle tax payable in accordance with
Corporate Income Tax Article Returns in terms of
termination of investigation on criminal tax
offence as stated in Article 44B Paragraph (2) of
the Law on General Provisions and Tax
Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Corporate Income Tax Returns
Incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
7. Tax Account Code 411127 for Corporate Income Tax Article 26
Payment
Code
100
101
Payment Type
Description
Income Tax Article 26 Periodic
Payment
Payment to settle Income Tax Article 26 payable
(other than dividend, interest, royalties, service,
and
Permanent
Establishments’
after-tax
income) in accordance with Income Tax Article
26 Periodic Tax Returns.
Income Tax Article 26 on
Dividend
Payment to settle Income Tax Article 26 payable
in terms of dividend in accordance with Income
Tax Article 26 Periodic Tax Returns.
102
Income Tax Article 26 on
Interest
Payment to settle Income Tax Article 26 payable
in terms of interest (including premiums,
discounts, swap premiums and compensation in
accordance with a loan guarantee) paid to NonResident Taxpayer in accordance with Income
Tax Article 26 Periodic Tax Returns.
103
Income Tax Article 26 on
Royalties
Payment to settle Income Tax Article 26 payable
in terms of royalties paid to Non-Resident
Taxpayer in accordance with Income Tax Article
26 Periodic Tax Returns.
104
Income Tax Article 26 on
Service
Payment to settle Income Tax Article 26 payable
in terms of service paid to Non-Resident
Taxpayer in accordance with Income Tax Article
26 Periodic Tax Returns.
105
Income Tax Article 26 on
Permanent Establishment’s
After-Tax Income
Payment to settle Income Tax Article 26 payable
in terms of a Permanent Establishment’s aftertax income in accordance with Income Tax
Article 26 Annual Tax Returns.
199
Income Tax Article 26 Prepaid
Payment on Notice of Tax
Assessment
Payment to settle Income Tax Article 26 Notice
of Tax Assessment before issuance.
300
Income Tax Article 26 Payment
on Notice of Tax Collection
Payment to settle amount payable in accordance
with Income Tax Article 26 Notice of Tax
Collection (other than Income Tax Article 26
Notice of Tax Collection in terms of dividend,
interest, royalties, Service, and
Establishment’s after-tax income).
Permanent
301
Income Tax Article 26 Payment
on Notice of Tax Collection in
Terms of Dividend, Interest,
Royalties, Service, and
Permanent Establishment’s
After-Tax Income
Payment to settle amount payable in accordance
with Income Tax Article 26 Notice of Tax
Collection in Terms of dividend, interest,
royalties,
service,
and
Permanent
Establishment’s after-tax income.
310
Income Tax Article 26 Payment
on Notice of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 26 Notice of
Tax Underpayment Assessment (other than
Income Tax Article 26 Notice of Tax Collection
in terms of dividend, interest, royalties, service,
and
Permanent
Establishment’s
after-tax
income).
311
Income Tax Article 26 Payment
on Notice of Tax Underpayment
Assessment
in
Terms
of
Dividend, Interest, Royalties,
Service,
and
Permanent
Establishment’s
After-Tax
Income
Payment to settle amount underpaid in
accordance with Income Tax Article 26 Notice of
Tax Underpayment Assessment in terms of
dividend, interest, royalties, service, and
Permanent Establishment’s after-tax income.
320
Income Tax Article 26 Payment
on Notice of Additional Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Income Tax Article 26 Notice of
Additional Tax Underpayment Assessment
(other than Income Tax Article 26 Notice of Tax
Collection in Terms of dividend, interest,
royalties,
service,
and
Permanent
Establishment’s after-tax income).
321
Income Tax Article 26 Payment
on Notice of Additional Tax
Underpayment
Assessment
Collection in Terms of Dividend,
Interest, Royalties, Service, and
Permanent
Establishment’s
After-Tax Income
Payment to settle amount underpaid in
accordance with Income Tax Article 26 Notice of
Additional Tax Underpayment Assessment in
Terms of dividend, interest, royalties, service,
and
Permanent
Establishment’s
after-tax
income.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Income Tax Article 26 for
Voluntary Disclosal on
Incorrectness
Payment to settle tax payable in accordance with
voluntary disclosal on Corporate Income Tax
Returns Incorrectness as stated in Article 8
Paragraph (3) or (5) of the Law on General
Provisions and Tax Procedures.
501
Income Tax Article 26 for
Termination of Investigation on
Criminal Tax Offence
Payment to settle Income Tax Payable in
accordance with Corporate Income Tax Article
Returns in terms of Termination of Investigation
on Criminal Tax Offence as stated in Article 44B
Paragraph (2) of the Law on General Provisions
and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Income Tax Article 26 Returns
Incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
8. Tax Account Code 411128 for Final Income Tax
Payment
Code
199
Payment Type
Final
Income
Tax
Payment on Notice
Assessment
Description
Prepaid Payment to settle Final Income Tax Notice of Tax
of Tax Assessment before issuance.
300
Final Income Tax Notice of Tax Payment to settle amount payable in accordance
Collection
with Final Income Tax Notice of Tax Collection.
310
Final Income Tax Article 4
Paragraph (2) Notice of Tax
Underpayment Assessment
311
Final Income Tax Article 15 Payment to settle amount underpaid in
Notice of Tax Underpayment accordance with Final Income Tax Article 15
Assessment
Notice of Tax Underpayment Assessment.
312
Final Income Tax Article 19 Payment to settle amount underpaid in
Notice of Tax Underpayment accordance with Final Income Tax Article 19
Assessment
Notice of Tax Underpayment Assessment.
320
Final Income Tax Article 4 Payment to settle amount underpaid in
Paragraph (2) Notice of Additional accordance with Final Income Tax Article 4
Tax Underpayment Assessment
Paragraph (2) Notice of Additional Tax
Underpayment Assessment.
Payment to settle amount underpaid in
accordance with Final Income Tax Article 4
Paragraph (2) Notice of Tax Underpayment
Assessment.
321
Final Income Tax Article 15 Payment to settle amount underpaid in
Notice
of
Additional
Tax accordance with Final Income Tax Article 15
Underpayment Assessment
Notice
of
Additional
Tax
Underpayment
Assessment.
322
Final Income Tax Article 19 Payment to settle amount underpaid in
Notice
of
Additional
Tax accordance with Final Income Tax Article 19
Underpayment Assessment
Notice
of
Additional
Tax
Underpayment
Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
401
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Bond Interest/ Paragraph (2) on bond interest/premium and
Premium and Government Bond. Government Bond.
402
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Transfer of Paragraph (2) on transfer of property in the form
Property in the Form of Land of land and/or buildings.
and/or Buildings
403
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Lease of Land Paragraph (2) on lease of land and/or buildings.
and/or Buildings
404
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Interest from Paragraph (2) on interest from deposits or
Deposits
or
Savings,
Giro savings, giro service, and BI Certificate discount.
Service, and BI Certificate
Discount.
405
Final Income Tax Article
Paragraph (2) on Lottery Prize
406
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Transaction of Paragraph (2) on transaction of shares and other
Shares and Other Securities at securities at the stock exchange.
the Stock Exchange
407
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Founder’s Stock Paragraph (2) on founder stock’s sale.
Sale
408
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Sale of Stocks Paragraph (2) on sale of stocks owned by a joint
Owned by a Joint Venture venture company.
Company
409
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Construction Paragraph (2) on construction service.
Service
410
Final Income Tax Article 15 on Payment to settle Final Income Tax Article 15 on
Domestic Sea Shipping Service
domestic sea shipping service.
411
Final Income Tax Article 15 on Payment to settle Final Income Tax Article 15 on
International Sea and/or Air international sea and/or air shipping service.
Shipping Service
413
Final Income Tax Article 15 on
Payment to settle final Income Tax Article 15 on
Income Received by Foreign
income
received
by
foreign
commerce
Commerce Representative Office representative office.
414
Final Income Tax Article 15 on Payment to settle final Income Tax Article 15 on
Profit Sharing
profit sharing.
415
Final Income Tax Article 15 on Payment to settle final Income Tax Article 15 on
BOT Financing
Build Operate Transfer (BOT) Financing.
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
4 Payment to settle Final Income Tax Article 4
Paragraph (2) on lottery prize.
416
417
Final Income Tax Article 19 on
Revaluation of Fixed Assets
Payment to settle final Income Tax Article 19 on
revaluation of fixed assets.
Final Income Tax Article 4 Payment to settle Final Income Tax Article 4
Paragraph (2) on Savings Interest Paragraph (2) on savings interest paid by a
Paid by a Cooperatives to its cooperatives to its Member.
Member
418
Final Income Tax Article 4
Paragraph (2) on Transaction of
Derivatives at the Capital Market
Payment to settle final Income Tax Article 4
Paragraph (2) on transaction of derivatives at the
capital market.
419
Final Income Tax Article 17
Paragraph (2c) on Dividend
Payment to settle final Income Tax Article 17
Paragraph (2c) on dividend received by resident
personal taxpayer.
499
Other Final Income Tax
Payment to settle Other Final Income Tax.
500
Final Income Tax for Voluntary
Disclosal on Incorrectness
Payment to settle Final Income Tax payable in
accordance with voluntary disclosal on Corporate
Income Tax Returns incorrectness as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Final Income Tax for Termination
of Investigation on Criminal Tax
Offence
Payment to settle Final Income Tax Payable in
accordance with Corporate Income Tax Article
Returns in terms of termination of investigation on
criminal tax offence as stated in Article 44B
Paragraph (2) of the Law on General Provisions
and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Final Income Returns incorrectness,
as stated in Article 8 Paragraph (3) or (5) of the
Law on General Provisions and Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
9. Tax Account Code 411129 for Other Non Petroleum and Natural Gas Income
Payment
Payment Type
Description
Code
100
Other Non Petroleum and
Payment to settle Other Non Petroleum and
Natural Gas Income Tax
Natural Gas Income Tax, other than Income Tax
Article 15 on chartered domestic air service.
101
Income Tax Article 15 on
Domestic Air Service
Periodic payment to settle Income Tax Article 15
on chartered domestic air service (non-final).
300
Other Non Petroleum and
Natural Gas Income Tax Notice
of Tax Collection
Payment to settle amount payable in accordance
with Other Non Petroleum and Natural Gas Income
Tax Notice of Tax Collection, other than Income
Tax Article 15 on chartered domestic air service.
301
Income Tax Article 15 Notice of
Tax Collection on Domestic Air
Service
Payment to settle amount payable in accordance
with Income Tax Article 15 Notice of Tax Collection
on chartered domestic air service (non-final).
310
Other Non Petroleum and
Natural Gas Income Tax Notice
of Tax Underpayment
Assessment
Payment to settle amount underpaid in accordance
with Other Non Petroleum and Natural Gas Income
Tax Notice of Tax Underpayment Assessment
other than Income Tax Article 15 on chartered
domestic air service.
311
Income Tax Article 15 Notice of
Tax Underpayment
Assessment on Domestic Air
Service
Payment to settle amount underpaid in accordance
with Income Tax Article 15 Notice of Additional Tax
Underpayment Assessment on chartered domestic
air service (non-final).
320
Other Non Petroleum and
Natural Gas Income Tax Notice
of Additional Tax
Underpayment Assessment
Payment to settle amount underpaid in accordance
with Other Non Petroleum and Natural Gas Income
Tax Notice of Additional Tax Underpayment
Assessment other than Income Tax Article 15 on
chartered domestic air service.
321
Income Tax Article 15 Notice of
Additional Tax Underpayment
Assessment on Domestic Air
Service
Payment on Notice of
Correction Decision, Decision
on Objection, Decision on
Appeal, or Decision on Review
Payment to settle amount underpaid in accordance
with Income Tax Article 15 on chartered domestic
air service (non-final).
500
Other Non Petroleum and
Natural Gas Income Tax for
Voluntary Disclosal on
Incorrectness
Payment to settle tax payable in accordance with
voluntary disclosal on Other Non Petroleum and
Natural Gas Income Tax Returns incorrectness as
stated in Article 8 Paragraph (3) or (5) of the Law
on General Provisions and Tax Procedures.
501
Other Non Petroleum and
Natural Gas Income Tax on
Termination of Investigation on
Criminal Tax Offence
Payment to settle tax payable in accordance with
Other Non Petroleum and Natural Gas Income Tax
Returns in terms of termination of investigation on
criminal tax offence as stated in Article 44B
Paragraph (2) of the Law on General Provisions
and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Other Non Petroleum and Natural Gas
Income Tax Returns Incorrectness, as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of investigation
on criminal tax offence , as stated in Article 44B
Paragraph (2) of the Law on General Provisions
and Tax Procedures.
390
Payment to settle amount underpaid in accordance
with Notice of Correction Decision, Decision on
Objection, Decision on Appeal, or Decision on
Review.
10. Tax Account Code 411131 for Foreign Fiscal Tax
Payment
Code
100
300
Payment Type
Description
Foreign Fiscal
Payment to settle Foreign Fiscal.
Foreign Fiscal Notice of Tax
Payment to settle amount payable in accordance
with Foreign Fiscal Notice of Tax Collection.
Collection
11. Tax Account Code 411111 for Petroleum Income Tax
Payment
Code
100
300
Payment Type
Description
Petroleum Income Tax
Periodic payment to settle Petroleum Income
Tax.
Petroleum Income Tax Notice of
Payment to settle amount payable in accordance
with Petroleum Income Tax Notice of Tax
Collection.
Tax Collection
310
Petroleum Income Tax Notice of
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Petroleum Income Tax Notice
of Tax Underpayment Assessment.
320
Petroleum Income Tax Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Petroleum Income Tax Notice
of Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
12. Tax Account Code 411112 for Natural Gas Income Tax
Payment
Code
100
Payment Type
Description
Natural Gas Income Tax
Periodic payment to settle Natural Gas Income
Tax.
300
Natural Gas Income Tax Notice
of Tax Collection
Payment to settle amount payable in accordance
with Natural Gas Income Tax Notice of Tax
Collection.
310
Natural Gas Income Tax Notice
of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Natural Gas Income Tax Notice
of Tax Underpayment Assessment.
320
Natural Gas Income Tax Notice
of Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Natural Gas Income Tax Notice
of Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
13. Tax Account Code 411119 for Other Petroleum and Natural Gas Income Tax
Payment
Code
100
300
Payment Type
Description
Other Petroleum and Natural
Gas Income Tax
Periodic payment to settle Other Petroleum and
Natural Gas Income Tax.
Other Petroleum and Natural
Gas Income Tax Notice of Tax
Payment to settle amount payable in accordance
with Other Petroleum and Natural Gas Income
Tax Notice of Tax Collection.
Collection
310
Other Petroleum and Natural
Gas Income Tax Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Other Petroleum and Natural
Gas Income Tax Notice of Tax Underpayment
Assessment.
320
Other Petroleum and Natural
Gas Income Tax Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Other Petroleum and Natural
Gas Income Tax Notice of Additional Tax
Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
14. Tax Account Code 411211 for Domestic Value Added Tax
Payment
Code
100
Payment Type
Description
Domestic Value Added Tax
Periodic Payment
Payment to settle tax underpaid in accordance
with Domestic Value Added Tax Periodic Tax
Returns.
101
Value Added Tax Payment on
Intangible Taxable Goods from
Outside the Customs Area
Payment to settle tax payable on utilisation of
Intangible Taxable Goods from outside the
Customs Area.
102
Value Added Tax Payment on
Taxable Service from Outside
the Customs Area
Payment on Self-Construction
Activities
Payment to settle tax payable on utilisation of
Taxable Service from outside the Customs Area.
Payment on Assets Originally
Acquired Not for Sale
Payment to settle Value Added Tax Payable on
transfer of assets that were not originally
acquired for sale.
Payment on Transfer of Assets
in Terms of Company
Restructuring
Payment to settle Value Added Tax payable on
transfer of assets in terms of company
restructuring.
Domestic Value Added Tax
Prepaid Payment on Notice of
Tax Assessment
Domestic Value Added Tax
Notice of Tax Collection
Payment to settle Domestic Value Added Tax
Notice of Tax Assessment before issuance.
310
Domestic Value Added Tax
Notice of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Domestic Value Added Tax
Notice of Tax Underpayment Assessment.
311
Notice of Tax Underpayment
Assessment in Terms of Value
Added Tax on Utilisation of
Intangible Taxable Goods from
Outside the Customs Area
Payment to settle amount underpaid in
accordance with Notice of Tax Underpayment
Assessment in terms of Value Added Tax on
utilisation of intangible taxable goods from
outside the customs area.
312
Notice of Tax Underpayment
Assessment in Terms of
Utilisation of Value Added Tax
on Taxable Service from Outside
the Customs Area
Payment to settle amount underpaid in
accordance with Notice of Tax Underpayment
Assessment in terms of Value Added Tax on
utilisation of taxable service from outside the
customs area.
313
Value Added Tax Notice of Tax
Underpayment Assessment on
Self-Construction Activities
Payment to settle amount underpaid in
accordance with Notice of Tax Underpayment
Assessment on Self-Construction Activities.
314
Domestic Value Added Tax
Notice of Tax Underpayment
Assessment for Withholding
Agent
Payment to settle amount underpaid in
accordance with Domestic Value Added Tax
Notice of Tax Underpayment Assessment in
terms of Withholding Agent’s obligation.
320
Domestic Value Added Tax
Notice of Additional Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Domestic Value Added Tax
Notice of Additional Tax Underpayment
Assessment.
321
Notice of Additional Tax
Underpayment
Assessment in Terms of Value
Added Tax on Utilisation of
Intangible Taxable Goods from
Outside the Customs Area
Payment to settle amount underpaid in
accordance with Notice of Additional Tax
Underpayment Assessment in terms of Value
Added Tax on utilisation of intangible taxable
goods from outside the customs area.
103
Payment to settle Value Added Tax Payable on
Self-Construction Activities.
104
199
300
Payment to settle amount payable in accordance
with Domestic Value Added Tax Notice of Tax
Collection.
322
Notice of Additional Tax
Underpayment
Assessment in Terms of Value
Added Tax on Utilisation of
Taxable Service from Outside the
Customs Area
Value Added Tax Notice of
Additional Tax Underpayment
Assessment on Self-Construction
Activities
Payment to settle amount underpaid in
accordance with Notice of Additional Tax
Underpayment Assessment in terms of Value
Added Tax on utilisation of taxable service from
outside the customs area.
324
Domestic Value Added Tax
Notice of Additional Tax
Underpayment
Assessment for Withholding
Agent
Payment to settle amount underpaid in
accordance with Domestic Value Added Tax
Notice of Additional Tax Underpayment
Assessment in terms of Withholding Agent’s
obligation.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Domestic Value Added Tax for
Voluntary Disclosal on
Incorrectness
Payment to settle Domestic Value Added Tax
payable in accordance with voluntary disclosal
on Value Added Tax Returns incorrectness as
stated in Article 8 Paragraph (3) or (5) of the Law
on General Provisions and Tax Procedures.
501
Domestic Value Added Tax on
Termination of Investigation on
Criminal Tax Offence
Payment to settle Other Domestic Value Added
Tax Payable in accordance with Value Added
Tax returns in terms of termination of
investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Value Added Tax Returns
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
900
Withholding Domestic Value
Added Tax
Payment to settle Domestic Value Added Tax
withhold by Withholding Agent.
323
Payment to settle amount underpaid in
accordance with Notice of Additional Tax
Underpayment Assessment on Self-Construction
Activities.
15. Tax Account Code 411212 for Import Value Added Tax
Payment
Code
100
199
300
Payment Type
Description
Import Value Added Tax
Periodic Payment
Payment to settle Value Added Tax Payable at
the Time of Importing Taxable Goods.
Import Value Added Tax Prepaid
Payment on Notice of Tax
Assessment
Import Value Added Tax Notice
of Tax Collection
Import Value Added Tax Prepaid Payment on
Notice of Tax Assessment.
Payment to settle amount payable in accordance
with Import Value Added Tax Notice of Tax
Collection.
310
Import Value Added Tax Notice
of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Import Value Added Tax Notice
of Tax Underpayment Assessment.
320
Import Value Added Tax Notice
of Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Import Value Added Tax Notice
of Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Import Value Added Tax for
Voluntary Disclosal on
Incorrectness
Payment to settle Import Value Added Tax
payable in accordance with voluntary disclosal
on Value Added Tax Returns incorrectness as
stated in Article 8 Paragraph (3) or (5) of the Law
on General Provisions and Tax Procedures.
501
Import Value Added Tax on
Termination of Investigation on
Criminal Tax Offence
Payment to settle Other Domestic Value Added
Tax Payable in accordance with Value Added
Tax Returns in terms of termination of
Investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle Administrative Penalties in the
form of fines or surcharges in terms of voluntary
disclosal on value added tax returns
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
900
Withholding Import Value Added
Tax
Payment to settle Domestic Value Added Tax
withhold by Withholding Agent.
16. Tax Account Code 411219 for Other Value Added Tax
Payment
Code
100
Payment Type
Description
Other Value Added Tax Periodic
Payment
Payment to settle Other Value Added Tax
Payable.
300
Other Value Added Tax Notice
of Tax Collection
Payment to settle amount payable in accordance
with Other Value Added Tax Notice of Tax
Collection.
310
Other Value Added Tax Notice
of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Other Value Added Tax Notice
of Tax Underpayment Assessment.
320
Import Value Added Tax Notice
of Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Other Value Added Tax Notice
of Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Other Value Added Tax for
Voluntary Disclosal on
Incorrectness
Payment to settle Other Value Added Tax
payable in accordance with voluntary disclosal
on Value Added Tax Returns incorrectness as
stated in Article 8 Paragraph (3) or (5) of the Law
on General Provisions and Tax Procedures.
501
Other Value Added Tax on
Termination of Investigation on
Criminal Tax Offence
Payment to settle Other Domestic Value Added
Tax Payable in accordance with Value Added
Tax Returns in terms of termination of
investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Value Added Tax Returns
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
17. Tax Account Code 411221 for Domestic Sales Tax on Luxury Goods
Payment
Code
100
Payment Type
Description
Domestic Sales Tax on Luxury
Goods Periodic Payment
Payment to settle Domestic Sales Tax on Luxury
Goods Payable at the time of importing Taxable
Goods.
Domestic Sales Tax on Luxury
Goods Prepaid Payment on
Notice of Tax Assessment
Domestic Sales Tax on Luxury
Goods Notice of Tax Collection
Domestic Sales Tax on Luxury Goods Prepaid
Payment on Notice of Tax Assessment.
310
Domestic Sales Tax on Luxury
Goods Periodic Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Domestic Sales Tax on Luxury
Goods
Notice
of
Tax
Underpayment
Assessment.
311
Domestic Sales Tax on Luxury
Goods Notice of Tax
Underpayment
Assessment for Withholding
Agent
Domestic Sales Tax on Luxury
Goods Periodic Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Domestic Sales Tax on Luxury
Goods Notice of Tax Underpayment Assessment
in terms of Withholding Agent’s obligation.
321
Domestic Sales Tax on Luxury
Goods Notice of Additional Tax
Underpayment
Assessment for Withholding
Agent
Payment to settle amount underpaid in
accordance with Domestic Sales Tax on Luxury
Goods Notice of Additional Tax Underpayment
Assessment in terms of Withholding Agent’s
obligation.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
199
300
320
Payment to settle amount payable in accordance
with Domestic Sales Tax on Luxury Goods
Notice of Tax Collection.
Payment to settle amount underpaid in
accordance with Domestic Sales Tax on Luxury
Goods Notice of Additional Tax Underpayment
Assessment.
500
Domestic Sales Tax on Luxury
Goods for Voluntary Disclosal on
Incorrectness
Payment to settle Domestic Sales Tax on Luxury
Goods payable in accordance with Voluntary
Disclosal on Value Added Tax Returns
incorrectness as stated in Article 8 Paragraph (3)
or (5) of the Law on General Provisions and Tax
Procedures.
501
Domestic Sales Tax on Luxury
Goods on Termination of
Investigation on Criminal Tax
Offence
Payment to settle Domestic Sales Tax on Luxury
Goods Payable in accordance with Value Added
Tax Returns in terms of termination of
investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle Administrative Penalties in the
Form of Fines or Surcharges in Terms of
Voluntary Disclosal on Value Added Tax Returns
Incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
900
Withholding Domestic Sales Tax
on Luxury Goods
Payment to settle Domestic Sales Tax on Luxury
Goods withhold by Withholding Agent.
18. Tax Account Code 411222 for Import Sales Tax on Luxury Goods
Payment
Code
100
Payment Type
Description
Import Sales Tax on Luxury
Goods Periodic Payment
Payment to settle Import Sales Tax on Luxury
Goods Payable at the time of importing Taxable
Goods.
Import Sales Tax on Luxury
Goods Prepaid Payment on
Notice of Tax Assessment
Import Sales Tax on Luxury
Goods Notice of Tax Collection
Import Sales Tax on Luxury Goods Prepaid
Payment on Notice of Tax Assessment.
310
Import Sales Tax on Luxury
Goods Periodic Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Import Sales Tax on Luxury
Goods
Notice
of
Tax
Underpayment
Assessment.
320
Import Sales Tax on Luxury
Goods Periodic Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Import Sales Tax on Luxury
Goods Notice of Additional Tax Underpayment
Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Import Sales Tax on Luxury
Goods for Voluntary Disclosal on
Incorrectness
Payment to settle Import Sales Tax on Luxury
Goods payable in accordance with voluntary
disclosal on Value Added Tax Returns
incorrectness as stated in Article 8 Paragraph (3)
or (5) of the Law on General Provisions and Tax
Procedures.
199
300
Payment to settle amount payable in accordance
with Import Sales Tax on Luxury Goods Notice of
Tax Collection.
501
Import Sales Tax on Luxury
Goods on Termination of
Investigation on Criminal Tax
Offence
Payment to settle Import Sales Tax on Luxury
Goods Payable in accordance with Value Added
Tax Returns in terms of termination of
investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Value Added Tax Returns
Incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
900
Withholding Import Sales Tax on
Luxury Goods
Payment to settle Import Sales Tax on Luxury
Goods withhold by Withholding Agent.
19. Tax Account Code 411229 for Other Sales Tax on Luxury Goods
Payment
Code
100
Payment Type
Description
Other Sales Tax on Luxury
Goods Periodic Payment
Payment to settle Other Sales Tax on Luxury
Goods Payable at the Time of Othering Taxable
Goods.
300
Other Sales Tax on Luxury
Goods Notice of Tax Collection
Payment to settle amount payable in accordance
with Other Sales Tax on Luxury Goods Notice of
Tax Collection.
310
Other Sales Tax on Luxury
Goods Periodic Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Other Sales Tax on Luxury
Goods
Notice
of
Tax
Underpayment
Assessment.
320
Other Sales Tax on Luxury
Goods Periodic Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Other Sales Tax on Luxury
Goods Notice of Additional Tax Underpayment
Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Other Sales Tax on Luxury
Goods for Voluntary Disclosal on
Incorrectness
Payment to settle Other Sales Tax on Luxury
Goods payable in accordance with voluntary
disclosal on Value Added Tax Returns
incorrectness as stated in Article 8 Paragraph (3)
or (5) of the Law on General Provisions and Tax
Procedures.
501
Other Sales Tax on Luxury
Goods on Termination of
Investigation on Criminal Tax
Offence
Payment to settle Other Sales Tax on Luxury
Goods Payable in accordance with Value Added
Tax Returns in terms of termination of
investigation on criminal tax offence as stated in
Article 44B Paragraph (2) of the Law on General
Provisions and Tax Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Value Added Tax Returns
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
20. Tax Account Code 411611 for Stamp Duty
Payment
Code
100
Payment Type
Description
Stamp Duty
Payment to use Stamp Duty.
199
Stamp Duty Prepaid Payment on
Notice of Tax Assessment
Stamp Duty Prepaid Payment on Notice of Tax
Assessment.
2XX
Deposit Payment on Digital
Revenue Stamping Machine to
Mark Stamp Duty Paid
Deposit payment by Taxpayer who operates
Digital Revenue Stamping Machine to mark
Stamp Duty Paid.
The first digit in the payment code is the number
“2”. The second and third digit (XX) are numbers
assigned foreach Revenue Stamping Machine,
starting from “01”.
300
Stamp Duty
Collection
Notice
of
Tax
Payment to settle amount payable in accordance
with Stamp Duty Notice of Tax Collection.
310
Stamp Duty Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Stamp Duty Notice of Tax
Underpayment Assessment.
320
Stamp Duty Notice of Additional
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Stamp Duty Notice of Additional
Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Stamp Duty for Voluntary
Disclosal on Incorrectness
Payment to settle Stamp Duty payable in
accordance with voluntary disclosal as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Stamp Duty on Termination of
Investigation on Criminal Tax
Offence
Payment to settle Stamp Duty Payable in terms
of termination of investigation on criminal tax
offence as stated in Article 44B Paragraph (2) of
the Law on General Provisions and Tax
Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Stamp Duty Payment Incorrectness,
as stated in Article 8 Paragraph (3) or (5) of the
Law on General Provisions and Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
512
Administrative Penalties in the
Form of Fines on Later Stamp
Dutying
Payment to settle administrative penalties in the
form of fines on Later Stamp Dutying as stated in
Article 8 and 9 of the Stamp Duty Act.
21. Tax Account Code 411612 for Sales of Revenue Stamps
Payment
Code
100
Payment Type
Description
Sale of Revenue Stamps
Payment for sale of revenue stamps.
199
Revenue
Stamps
Payment on Notice
Assessment
Prepaid
of Tax
Revenue stamps prepaid payment on Notice of
Tax Assessment.
300
Revenue Stamps Notice of Tax
Collection
Payment to settle amount payable in accordance
with Revenue Stamps Notice of Tax Collection.
310
Revenue Stamps Notice of Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Revenue Stamps Notice of Tax
Underpayment Assessment.
320
Revenue Stamps Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Revenue Stamps Notice of
Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
500
Revenue Stamps for Voluntary
Disclosal on Incorrectness
Payment to settle Revenue Stamps payable in
accordance with voluntary disclosal as stated in
Article 8 Paragraph (3) or (5) of the Law on
General Provisions and Tax Procedures.
501
Revenue Stamps on Termination
of Investigation on Criminal Tax
Offence
Payment to settle Revenue Stamps payable in
terms of termination of investigation on criminal
tax offence as stated in Article 44B Paragraph
(2) of the Law on General Provisions and Tax
Procedures.
510
Administrative Penalties in the
Form of Fines or Surcharges in
Terms of Voluntary Disclosal on
Incorrectness
Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary
disclosal on Revenue Stamps Payment
incorrectness, as stated in Article 8 Paragraph
(3) or (5) of the Law on General Provisions and
Tax Procedures.
511
Administrative Penalties in the
Form of Fines in Terms of
Termination of Investigation on
Criminal Tax Offence
Payment to settle administrative penalties in the
form of fines in terms of termination of
investigation on criminal tax offence , as stated
in Article 44B Paragraph (2) of the Law on
General Provisions and Tax Procedures.
22. Tax Account Code 411613 for Sales Tax on Coal
Payment
Code
100
Payment Type
Description
Sales Tax on Coal
Payment of Sales Tax on Coal.
Sales Tax on Coal Notice of Tax
Collection
Payment to settle amount payable in accordance
with Sales Tax on Coal Notice of Tax Collection.
310
Sales Tax on Coal Periodic
Notice of Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Sales Tax on Coal Notice of
Tax Underpayment Assessment.
320
Sales Tax on Coal Periodic
Notice of Additional Tax
Underpayment Assessment
Payment to settle amount underpaid in
accordance with Sales Tax on Coal Notice of
Additional Tax Underpayment Assessment.
300
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
23. Tax Account Code 411619 for Other Indirect Taxes
Payment
Code
100
Payment Type
Description
Other Indirect Taxes Periodic
payment
Other Indirect Taxes Notice of
Tax Collection
Periodic payment of Oher Indirect Taxes.
310
Other Indirect Taxes Notice of
Tax Underpayment Assessment
Payment to settle amount underpaid in
accordance with Other Indirect Taxes Notice of
Tax Underpayment Assessment.
320
Other Indirect Taxes Notice of
Additional Tax Underpayment
Assessment
Payment to settle amount underpaid in
accordance with Other Indirect Taxes Notice of
Additional Tax Underpayment Assessment.
390
Payment on Notice of Correction
Decision, Decision on Objection,
Decision on Appeal, or Decision
on Review
Payment to settle amount Underpaid in
accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or
Decision on Review.
900
Withholding Other Indirect Taxes
Payment to settle Other Indirect Taxes withhold
by Withholding Agent.
300
Payment to settle amount payable in accordance
with Other indirect Taxes Notice of Tax
Collection.
24. Tax Account Code 411621 for Income Tax Collection Interest/Fines
Payment
Code
300
301
Payment Type
Description
Notice of Tax Collection in
Terms of Income Tax Collection
Interest
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Income
Tax Collection Interest.
Notice of Tax Collection in
Terms of Income Tax Collection
Fines
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Income
Tax Collection Fines stated in article 25
Paragraph (9) and article 27 Paragraph (5d) of
the Law on General Provisions and Tax
Procedures.
25. Tax Account Code 411622 for Value Added Tax Collection Interest/Fines
Payment
Code
300
301
Payment Type
Description
Notice of Tax Collection in
Terms of Value Added Tax
Collection Interest
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Value
Added Tax Collection Interest.
Notice of Tax Collection in
Terms of Value Added Tax
Collection Fines
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Value
Added Tax Collection Fines stated in article 25
Paragraph (9) and article 27 Paragraph (5d) of
the Law on General Provisions and Tax
Procedures.
26. Tax Account Code 411623 for Sales Tax on Luxury Goods Collection Interest/Fines
Payment
Code
300
301
Payment Type
Description
Notice of Tax Collection in
Terms of Sales Tax on Luxury
Goods Collection Interest
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Sales
Tax on Luxury Goods Collection Interest.
Notice of Tax Collection in
Terms of Sales Tax on Luxury
Goods Collection Fines
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of of Sales
Tax on Luxury Goods Collection Fines stated in
article 25 Paragraph (9) and article 27 Paragraph
(5d) of the Law on General Provisions and Tax
Procedures.
27. Tax Account Code 411624 for Other Indirect Taxes Collection Interest/Fines
Payment
Code
300
301
Payment Type
Description
Notice of Tax Collection in
Terms of Other Indirect Taxes
Collection Interest
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of Sales
Tax on Luxury Goods Collection Interest.
Notice of Tax Collection in
Terms of Other Indirect Taxes
Collection Fines
Payment to settle amount payable in accordance
with Notice of Tax Collection in terms of of Sales
Tax on Luxury Goods Collection Fines stated in
article 25 Paragraph (9) and article 27 Paragraph
(5d) of the Law on General Provisions and Tax
Procedures.