Official letter 1263/TCT-KK dated 18 april 2013 by gdt on excise tax policy for tax payer who temporarily cease to do business
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For tax payer who announce the temporary out-of-business status for full calendar year (01/01-31/12) then tax payers are not subject to excise tax for the calendar year of out-of-business
If the taxpayer out of business before the deadline of 06 months to pay the license tax year, if the taxpayer out of business in the last 06 years pay 50% excise tax year.
• For taxpayers informed trading halt 12 months, does not coincide with the calendar year (Business hiatus lasted 02 calendar year) shall be declared and paid annual excise tax of The first calendar year.
For the 2nd calendar year, if the taxpayer out of business in 06 months in payment of the annual license tax, if the taxpayer out of business in the last 06 years pay 50% excise tax year.
