Susunan dalam Satu Naskah Undang-Undang Republik Indonesia Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021
| a. | nilai
lain sebagaimana dimaksud dalam Pasal 8A ayat (1); |
| b. | kriteria belum melakukan penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak dan/atau ekspor Barang Kena Pajak dan/atau Jasa Kena Pajak sebagaimana dimaksud dalam Pasal 9 ayat (2a); |
| c. | penghitungan dan tata cara pengembalian kelebihan Pajak Masukan sebagaimana dimaksud dalam Pasal 9 ayat (4c); |
| d. | Pengusaha Kena Pajak berisiko rendah yang diberikan pengembalian pendahuluan kelebihan pajak sebagaimana dimaksud dalam Pasal 9 ayat (4c); |
| e. | pedoman pengkreditan pajak masukan sebagaimana dimaksud dalam Pasal 9 ayat (6); |
| f. | penentuan sektor usaha tertentu sebagaimana dimaksud dalam Pasal 9 ayat (6c); |
| g. | pembayaran kembali Pajak Masukan sebagaimana dimaksud dalam Pasal 9 ayat (6e) huruf a; |
| h. | pengkreditan Pajak Masukan sebagaimana dimaksud dalam Pasal 9 ayat (9a), ayat (9b), dan ayat (9c); dan |
| i. | jumlah peredaran usaha tertentu, jenis kegiatan usaha tertentu, jenis Barang Kena Pajak tertentu, jenis Jasa Kena Pajak tertentu, dan besaran Pajak Pertambahan Nilai yang dipungut dan disetor sebagaimana dimaksud dalam Pasal 9A ayat (1), |
Composition in one manuscript of the Law of the Republic of Indonesia Number 8 of 1983 concerning the Value Added Tax of Goods and Services and Sales Tax on Luxury Goods as Last Amended by the Law of the Republic of Indonesia Number 7 of 2021
| a. | value
others as referred to in Article 8A paragraph (1); |
| b. | criteria haven't done yet delivery of Taxable Goods and/or Taxable Services and/or export Taxable Goods and/or Taxable Services as referred to in Article 9 paragraph (2a); |
| c. | calculation and procedures for returning the excess Input Tax as referred to in Article 9 paragraph (4c); |
| d. | Entrepreneur Low-risk tax subject that is given a return introduction of excess tax as referred to in Article 9 paragraph (4c); |
| e. | guidelines input tax credit as referred to in Article 9 paragraph (6); |
| f. | determination certain business sectors as referred to in Article 9 paragraph (6c); |
| g. | payment return the Input Tax as referred to in Article 9 paragraph (6e) letter a; |
| h. | credit Input Tax as referred to in Article 9 paragraph (9a), paragraph (9b), and paragraph (9c); and |
| i. | amount circulation of certain businesses, types of business activities, types Certain Taxable Goods, certain types of Taxable Services, and amount Value Added Tax collected and paid as intended in Article 9A paragraph (1), |