Operators often called BCP is doing the submission or delivery of Goods Taxable Taxable Services, The tax imposed by Law Value Added Tax (UU PPN) 1984 and perubahanya, Small employers that do not include a limit set by the Decree of the Minister of Finance, except for small-scale businesses that choose to be confirmed as a Taxable Person.
Strengthening the function of the BCP that is :
Oversight in the implementation of rights and obligations in the field of VAT and BCP PPnBM.
As the identity of the BCP is concerned.
Conservation-Related Sanctions As PKP
Any person who knowingly misuse or use without the right Conservation
PKP, so it can be detrimental to the national income shall be punished with imprisonment of
long 6 (more) years and a fine high 4 (four) times the amount of tax payable which are not or less to pay.
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