321 Income Tax Article 26 Payment
on Notice of Additional
Tax Underpayment
Assessment
Collection
in Terms of Dividend, Interest, Royalties, Service, and
Permanent Establishment’s
After-Tax Income Payment
to settle
amount underpaid
in accordance with Income Tax Article 26 Notice of
Additional Tax Underpayment Assessment in Terms of dividend, interest, royalties, service,
and Permanent
Establishment’s after-tax
income. 390
Payment on Notice of Correction Decision, Decision on Objection,
Decision on Appeal, or Decision on Review
Payment to
settle amount
underpaid in
accordance with Notice of Correction Decision, Decision on Objection, Decision on Appeal, or
Decision on Review. 500
Income Tax Article 26 for Voluntary Disclosal on
Incorrectness Payment to settle tax payable in accordance with
voluntary disclosal on Corporate Income Tax Returns Incorrectness as stated in Article 8
Paragraph 3 or 5 of the Law on General Provisions and Tax Procedures.
501 Income Tax Article 26 for
Termination of Investigation on Criminal Tax Offence
Payment to settle Income Tax Payable in accordance with Corporate Income Tax Article
Returns in terms of Termination of Investigation on Criminal Tax Offence as stated in Article 44B
Paragraph 2 of the Law on General Provisions and Tax Procedures.
510 Administrative Penalties in the
Form of Fines or Surcharges in Terms of Voluntary Disclosal on
Incorrectness Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary disclosal on Income Tax Article 26 Returns
Incorrectness, as stated in Article 8 Paragraph 3 or 5 of the Law on General Provisions and
Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on
General Provisions and Tax Procedures.
8. Tax Account Code 411128 for Final Income Tax
Payment Code
Payment Type Description
199 Final
Income Tax
Prepaid Payment
on Notice
of Tax
Assessment Payment to settle Final Income Tax Notice of Tax
Assessment before issuance. 300
Final Income Tax Notice of
Tax Collection
Payment to settle amount payable in accordance with Final Income Tax Notice of
Tax Collection.
310 Final Income Tax Article 4
Paragraph 2 Notice of Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Final Income Tax Article 4 Paragraph 2 Notice of Tax Underpayment
Assessment. 311
Final Income
Tax Article
15 Notice
of Tax
Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Final Income Tax Article 15 Notice of Tax Underpayment Assessment.
312 Final
Income Tax
Article 19
Notice of
Tax Underpayment
Assessment Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 19
Notice of Tax Underpayment Assessment. 320
Final Income
Tax Article
4 Paragraph 2 Notice of Additional
Tax Underpayment Assessment Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 4
Paragraph 2
Notice of
Additional Tax
Underpayment Assessment.
321 Final
Income Tax
Article 15
Notice of
Additional Tax
Underpayment Assessment Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 15
Notice of
Additional Tax
Underpayment Assessment.
322 Final
Income Tax
Article 19
Notice of
Additional Tax
Underpayment Assessment Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 19
Notice of
Additional Tax
Underpayment Assessment.
390 Payment on Notice of Correction
Decision, Decision on Objection, Decision on Appeal, or Decision
on Review Payment to settle amount Underpaid in
accordance with Notice of Correction Decision, Decision on Objection, Decision on Appeal, or
Decision on Review.
401 Final
Income Tax
Article 4
Paragraph 2 on Bond Interest Premium and Government Bond.
Payment to settle Final Income Tax Article 4 Paragraph 2 on bond interestpremium and
Government Bond. 402
Final Income
Tax Article
4 Paragraph 2 on Transfer of
Property in the Form of Land andor Buildings
Payment to settle Final Income Tax Article 4 Paragraph 2 on transfer of property in the form
of land andor buildings.
403 Final
Income Tax
Article 4
Paragraph 2 on Lease of Land andor Buildings
Payment to settle Final Income Tax Article 4 Paragraph 2 on lease of land andor buildings.
404 Final
Income Tax
Article 4
Paragraph 2 on Interest from Deposits
or Savings,
Giro Service,
and BI
Certificate Discount.
Payment to settle Final Income Tax Article 4 Paragraph 2 on interest from deposits or
savings, giro service, and BI Certificate discount.
405 Final
Income Tax
Article 4
Paragraph 2 on Lottery Prize Payment to settle Final Income Tax Article 4
Paragraph 2 on lottery prize. 406
Final Income
Tax Article
4 Paragraph 2 on Transaction of
Shares and Other Securities at the Stock Exchange
Payment to settle Final Income Tax Article 4 Paragraph 2 on transaction of shares and other
securities at the stock exchange.
407 Final
Income Tax
Article 4
Paragraph 2 on Founder’s Stock Sale
Payment to settle Final Income Tax Article 4 Paragraph 2 on founder stock’s sale.
408 Final
Income Tax
Article 4
Paragraph 2 on Sale of Stocks Owned
by a
Joint Venture
Company Payment to settle Final Income Tax Article 4
Paragraph 2 on sale of stocks owned by a joint venture company.
409 Final
Income Tax
Article 4
Paragraph 2 on Construction Service
Payment to settle Final Income Tax Article 4 Paragraph 2 on construction service.
410 Final Income Tax Article 15 on
Domestic Sea Shipping Service Payment to settle Final Income Tax Article 15 on
domestic sea shipping service. 411
Final Income Tax Article 15 on International
Sea andor
Air Shipping Service
Payment to settle Final Income Tax Article 15 on international sea andor air shipping service.
413 Final Income Tax Article 15 on
Income Received by Foreign Commerce Representative Office
Payment to settle final Income Tax Article 15 on income
received by
foreign commerce
representative office. 414
Final Income Tax Article 15 on Profit Sharing
Payment to settle final Income Tax Article 15 on profit sharing.
415 Final Income Tax Article 15 on
BOT Financing Payment to settle final Income Tax Article 15 on
Build Operate Transfer BOT Financing.
416 Final Income Tax Article 19 on
Revaluation of Fixed Assets Payment to settle final Income Tax Article 19 on
revaluation of fixed assets. 417
Final Income
Tax Article
4 Paragraph 2 on Savings Interest
Paid by a Cooperatives to its Member
Payment to settle Final Income Tax Article 4 Paragraph 2 on savings interest paid by a
cooperatives to its Member.
418 Final Income Tax Article 4
Paragraph 2 on Transaction of Derivatives at the Capital Market
Payment to settle final Income Tax Article 4 Paragraph 2 on transaction of derivatives at the
capital market. 419
Final Income Tax Article 17 Paragraph 2c on Dividend
Payment to settle final Income Tax Article 17 Paragraph 2c on dividend received by resident
personal taxpayer.
499 Other Final Income Tax
Payment to settle Other Final Income Tax. 500
Final Income Tax for Voluntary Disclosal on Incorrectness
Payment to settle Final Income Tax payable in accordance with voluntary disclosal on Corporate
Income Tax Returns incorrectness as stated in Article 8 Paragraph 3 or 5 of the Law on
General Provisions and Tax Procedures.
501 Final Income Tax for Termination
of Investigation on Criminal Tax Offence
Payment to settle Final Income Tax Payable in accordance with Corporate Income Tax Article
Returns in terms of termination of investigation on criminal tax offence as stated in Article 44B
Paragraph 2 of the Law on General Provisions and Tax Procedures.
510 Administrative Penalties in the
Form of Fines or Surcharges in Terms of Voluntary Disclosal on
Incorrectness Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary disclosal on Final Income Returns incorrectness,
as stated in Article 8 Paragraph 3 or 5 of the Law on General Provisions and Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on General
Provisions and Tax Procedures.
9. Tax Account Code 411129 for Other Non Petroleum and Natural Gas Income
