{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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Badan usaha dari pertama pengurusan ijin belum pernah beroperasi. Bagaimana cara pelaporannya? Terimakasih

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2 Answers

Catatan: Badan Usaha berbentuk CV

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Pelaporan SPT menggunakan form SPT 1771, sesuaikan isian untuk perusahaan yang belum beroperasi tentu kewajiban PPh badannya pun nihil (nol), meski demikian tetap sertakan (buat) Laporan Laba/Rugi (sekalipun isinya item pendapatan dan biaya nihil) dan Neraca, ditambah dengan surat pernyataan bermaterai yang ditandatangani oleh direksi yang menyatakan bahwa perusahaan belum beroperasi secara komersial.

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