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Resources / Regulation / Surat Edaran Dirjen Pajak

Surat Edaran Dirjen Pajak – SE 31/PJ.52/2002

Bersama ini disampaikan fotokopi Keputusan Direktur Jenderal Pajak Nomor KEP-334/PJ/2002 tentang Penetapan Satu Tempat atau Lebih Sebagai Tempat Terutang Pajak Pertambahan Nilai Bagi Wajib Pajak Selain Yang Terdaftar di Kantor Pelayanan Pajak Wajib Pajak Besar. Beberapa hal yang perlu diperhatikan adalah sebagai berikut:

  1. Pengusaha Kena Pajak dapat mengajukan permohonan tertulis kepada Direktur Jenderal Pajak c.q Kepala Kantor Wilayah untuk pemusatan Pajak Pertambahan Nilai terutang atas satu atau lebih tempat penyerahan Barang Kena Pajak dan Jasa Kena Pajak yang terdaftar di Beberapa Kantor Pelayanan pajak.

  2. Dengan berlakunya Surat Edaran ini, Surat Edaran Direktur Jenderal Pajak Nomor SE-31/PJ.52/2001 tanggal 28 September 2001 dinyatakan tidak berlaku.

Direktur Jenderal Pajak,

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Reading: Surat Edaran Dirjen Pajak – SE 31/PJ.52/2002