The aspects that need to be considered in tax planning: :

  • Formal and administrative aspects
  1. Obligations register to obtain a Taxpayer Identification Number (TIN) and Taxable Entrepreneur Confirmation Number (TECN)
  2. Organizes the books or records
  3. Cut and collect taxes
  4. Paying taxes
  5. Submit a letter of notification
  • Stages of tax planning :
  1. Analyzing information
  2. Create one or more models of possible amount of tax
  3. And evaluate the implementation of tax planning
  4. Childbirth tax planning
  • General tax planning strategies :
  1. Tax saving efficiency efforts tax burden through the selection of alternative taxation with lower tariffs
  2. Tax tax burden audience efensiensi efforts to avoid tax through a transaction that is not subject to tax
  3. Avoid violations of tax laws
  4. Defer payment of tax liabilities
  5. Optimizing imposed tax credit