“Article 9”

1. Value Added Tax payable is calculated by multiplying the rates as referred to in Article 7 with the Base on Tax Imposition.
2. Input Tax in a Tax Period can be credited with an Output Tax for the same Tax Period.
3. If during a Tax Period, the Output Tax is greater than the Input Tax, the difference is the Value Added Tax that must be paid by the Taxable Entrepreneur.
4. If during a Tax Period, Input Tax that can be credited is greater than the output Tax, then the difference is the excess tax that can be compensated for the next Tax Period.
5. If during a Taxable Period, the Taxable Person for VAT purposes, in addition to submitting tax payable, also submits taxable debts, as long as the portion of taxable submission can be known with certainty from the books, the amount of Input Tax that can be credited is Input Tax that is credited with respect to the submission of tax payable.
6. If during a Tax Period, the Taxable Person for VAT purposes, in addition to submitting the tax payable, also submits the tax payable, while the Input Tax for the submission of the tax payable cannot be known with certainty, the amount of Input Tax that can be credited for the surrender tax payable is calculated using guidelines set by the Minister of Finance.
7. The amount of Input Tax that can be credited by Entrepreneurs subject to Income Taxes using the Net Income Calculation Norm as referred to in the Second Amendment Act of the 1984 Income Tax Act, can be calculated using the guidelines for calculating Input Tax credit established by the Minister of Finance .

Disahkan di Jakarta Pada Tanggal 9 Nopember 1994

PRESIDEN REPUBLIK INDONESIA

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S O E H A R T O

Diundangkan di Jakarta Pada tanggal 9 Nopember 1994

MENTERI NEGARA SEKRETARIS NEGARA REPUBLIK INDONESIA

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M O E R D I O N O

LEMBARAN NEGARA REPUBLIK INDONESIA TAHUN 1994 NOMOR 61

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