Power of Attorney or Representative Taxpayer

Vice Taxpayers

Taxpayers can be classified into two, namely the individual taxpayer and the taxpayer.
Individual taxpayer (except the [P1] in the wardship) can run its own right and obligation.
Taxpayer, in effect a form of organization or association, so it is not possible to tax
obligations. Taxpayer, to act, to be done by those appointed or elected to represent. Which is
often the question is whether the taxpayer should be represented by its chairman or be an
employee?

Provisions regulating this matter is Article 32 paragraph (1) letter a of Law No. 6 of 1983 on
General Provisions and Tax Procedures as last amended by Law No. 16 of 2009 (Act CTP),
namely:

"In carrying out the rights and obligations in accordance with the provisions of tax
legislation, the taxpayer is represented in terms of:

1. body by the board;

2. The body declared bankrupt by the curator;

3. The body of the dissolution by the person or entity who is assigned to conduct settlement;

4. The entity in liquidation by a liquidator;

5. an undivided inheritance by one of his heirs, executors of his will or who takes care of her
wealth legacy; or

6. minors or people who are in wardship by a guardian or pengampunya. "

Understanding the board stipulated in Article 32 paragraph (4) of the Act CTP as follows:
(4) Termasuk dalam pengertian pengurus sebagaimana dimaksud pada ayat (1)
huruf a adalah orang yang nyata-nyata mempunyai wewenang ikut menentukan
kebijaksanaan dan/atau mengambil keputusan dalam menjalankan perusahaan.

In the explanation mentioned:

Orang yang nyata-nyata mempunyai wewenang dalam menentukan kebijaksanaan dan/atau
mengambil keputusan dalam rangka menjalankan kegiatan perusahaan, misalnya berwenang
menandatangani kontrak dengan pihak ketiga, menandatangani cek, dan sebagainya
walaupun orang tersebut tidak tercantum namanya dalam susunan pengurus yang tertera
dalam akte pendirian maupun akte perubahan, termasuk dalam pengertian pengurus.
Ketentuan dalam ayat ini berlaku pula bagi komisaris dan pemegang saham mayoritas atau
pengendali.
See the article mentioned above, a steward is someone who does not have to sit on a board
(of directors or trustees). As long as the person has the authority to set the direction of the
company, the person is included in the definition administrators. An employee -managers,
head of the tax department, or perpajakan- expert staff can take charge of a company along
these employees are clearly has the authority in determining the policies and / or make
decisions for running the company.

The power to exercise the rights and fulfill tax obligations

In accordance with the provisions of Article 32 paragraph (3) of the Act CTP, taxpayers either
individual or entity may designate an authority with a special power to exercise rights and
fulfill their tax obligations. What is meant by "power" is the person who received the special
authority from the taxpayer to exercise rights and fulfill certain tax obligations of the
taxpayer in accordance with the provisions of tax legislation.

The provisions are intended to provide respite and an opportunity for taxpayers to ask for the
help of others who understand the problems of taxation as a proxy, for and on his behalf,
helping to implement the rights and obligations of the taxpayer taxation. The grant covers the
implementation of formal and material obligations as well as the fulfillment of taxpayer
rights specified in the tax legislation.

Article 49 of Government Regulation No. 74 of 2011 stipulates that a power not include tax
consultant and a tax consultant. An authority must meet the following requirements:

master the provisions of legislation in the field of taxation;

have a special power of attorney from the taxpayer who gave the authority;

have a Taxpayer Identification Number;

have to submit an annual tax Last Fiscal Year; and

 have never been convicted of criminal offenses in the area of taxation.

As a further implementation of kententuan Article 32 paragraph (3a) of the Act CTP and
article 52 PP 74/2011, the Ministry of Finance has set the requirements and the
implementation of rights and obligations of a power through the Minister of Finance, most
recently with the publication of PMK Number 229 / PMK .03 / 2014 dated December 18,
2014 ( "PMK-229").