Deferred tax liabilities, net continued Audit pajak Tax audits

127 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated

8. PERPAJAKAN lanjutan

8. TAXATION continued

f. Audit pajak lanjutan

f. Tax audits continued

Tanggal Kuranglebih Keberatanbanding Status penerbitan bayar atau yang diajukan pada Surat rugi fiskal oleh Grup tanggal Ketetapan nilai penuh nilai penuh laporan Decision Tahun Underpayment Objectionappeal Status letter pajak Jenis pajak overpayment according as at Perusahaan issuance Fiscal Type of or fiscal loss to the Group the date of Company date year taxes full amount full amount the report Perusahaan 12 MeiMay 2008 PPh Badan Penghasilan kena Rugi fiskal sebesar Dalam proses lanjutan 2010 Corporate pajak sebesar Fiscal loss of keberatan The Company income tax Taxable income of Rp 149,059,727,331 In objection continued Rp 296,102,916,373 process IP 27 AprilApril 2008 PPN dan PPh Kurang bayar NihilNil Dalam proses 2010 pasal 26VAT sebesar keberatan and income tax Underpayment of In objection article 26 Rp 29,019,458,788 process TSA 11 Februari 2006 Restitusi PPN NihilNil Restitusi PPN sebesar Dalam proses February VAT restitution VAT restitution of banding 2009 Rp 5,293,850,210 In appeal process PIK 29 AprilApril 2008 PPN, PPh pasal Kurang bayar Lebih bayar PPN Dalam proses 2010 4 2 dan pasal sebesar sebesarVAT keberatan 23 VAT, income Underpayment of overpayment of In objection tax article 4 2 Rp 123,261,174,327 Rp 61,147,788,715 process and article 23 28 Desember 2009 PPNVAT Lebih bayar Resititusi PPN Dalam proses December sebesar sebesar keberatan 2010 Overpayment of VAT restitution of In objection Rp 51,220,270,012 Rp 71,123,233,261 process GBP 3 September 2006 PPh Badan Laba fiskal sebesar Laba fiskal sebesar Dalam proses September Corporate Taxable income of Taxable income of banding 2009 income tax Rp 348,709,138,487 Rp 52,796,541,616 In appeal process 30 JuliJuly 2007 PPh Badan Laba fiskal sebesar Rugi fiskal sebesar Dalam proses 2010 Corporate Taxable income of Taxable income of banding income tax Rp 393,604,375,220 Rp 33,963,752,223 In appeal process FKP 9 Februari 2007 Restitusi PPN Kurang bayar Restitusi PPN sebesar Dalam proses February VAT restitution sebesar VAT restitution of banding 2009 Underpayment of Rp 8,353,531,735 In appeal Rp 5,231,366,072 process 14 Juli 2007 PPh pasal 23 Kurang bayar Lebih bayar sebesar Dalam proses July 2009 Income tax sebesar Overpayment of banding article 23 dan Underpayment of Rp 5,448,695,773 In appeal and PPNVAT Rp 11,080,070,277 process 29 April 2008 PPNVAT Kurang bayar NihilNil Dalam proses April 2010 sebesar keberatan Underpayment of In objection Rp 21,772,035,541 process WBM 29 Desember 2009 Restitusi PPN Kurang bayar Restitusi PPN Dalam proses December VAT restitution sebesar sebesarVAT keberatan 2010 Underpayment of restitution of In objection Rp 24,127,607,894 Rp 167,256,602,690 process 9 Februari 2007 Restitusi PPN NihilNil Restitusi PPN sebesar Dalam proses February VAT restitution VA T restitution of banding 2009 Rp 7,573,839,893 In appeal Process 28 April 2008 PPh Badan Laba fiskal sebesar Rugi fiskal sebesar Dalam proses April 2010 Corporate Taxable income of Fiscal loss of keberatan income tax Rp 237,510,964,220 Rp 317,251,177,080 In objection process 28 April 2008 PPh pasal 21, 23, Kurang bayar NihilNil Dalam proses April 2010 26Income tax sebesar keberatan article 21, 23, 26 Underpayment of In objection danand PPNVAT Rp 127,543,474,890 process 128 PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual Report Lampiran 541 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in million Indonesian Rupiah, unless otherwise stated

8. PERPAJAKAN lanjutan