TAXATION continued TAXATION continued
PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited
Figures in tables are expressedin billions of rupiah, unless otherwise stated
78 e. Tax assessment continued
ii Telkomsel In May and June 2012, Telkomsel received the refund of penalty of 2010 Income Tax
Article 25 underpayment amounting to Rp15.7 billion based on the Tax Court’s verdict. On July 17, 2012, the Tax Authorities filed a judicial review request to the SC on the Tax Court’s
verdict. On September 14, 2012, Telkomsel filed a contra-appeal to the SC. As of the date of approval and authorization for issuance of these consolidated financial statements, the judicial
review is still in process.
In August 2012, the Tax Authorities accepted Telkomsel’s objection and refunded the whole claim for 2008 underpayment of VAT amounting to Rp232 billion including penalty of Rp81.9
billion.
On March 12, 2012, Telkomsel received assessment letters as a result of a tax audit for the fiscal year 2010 by the Tax Authorities. Based on the letters, Telkomsel overpaid corporate
income tax and underpaid VAT amounting to Rp597.4 billion and Rp302.7 billion including penalty of Rp73.3 billion, respectively. Telkomsel accepted the assessment on the
overpayment of corporate income tax and Rp12.1 billion of the underpayment of the VAT including penalty of Rp6.3 billion. The accepted portion was charged to the 2012
consolidated statement of comprehensive income. On April 5, 2012, Telkomsel received a refund for the overpayment of corporate income tax for fiscal year 2010 amounting to
Rp294.7 billion, net of underpayment of VAT. On May 24, 2012, Telkomsel filed an objection to the Tax Authorities for the underpayment of VAT of Rp290.6 billion including penalty of
Rp67 billion and recorded it as a claim for tax refund. On May 1, 2013, the Tax Authorities rejected Telkomsel’s objection. Subsequently, on July 29, 2013, Telkomsel filed an appeal to
the Tax Court. As of the date of approval and authorization for the issuance of these consolidated financial statements, the appeal is still in process.
In December 2013, the Tax Court accepted Telkomsel’s appeal on 2006 VAT and withholding taxes totaling Rp116 billion. The amount which was previously presented as part of claims for
tax refund is reclassified to advances and other non-current assets.
On January 22, 2014, Telkomsel received appeal from Tax Court related to tax claim for Import VAT. Based on the decision, Tax Court accepted the tax claim of Telkomsel partially.
As of the date of the release of this consolidated financial statement, Telkomsel has planned to disburse the portion that was received from the claim amounted to Rp8.5 billion.
f. Deferred tax assets and liabilities The details of the Company and subsidiaries deferred tax assets and liabilities are as follows:
Charged credited to the
consolidated December 31,
comprehensive June 30,
2013 income
2014 The Company
Deferred tax assets: Provision for impairment of receivables
446 63
509 Net periodic pension and other post-retirement
benefits costs 213
24 237
Employee benefit provisions 143
123 20
Deferred connection fee 70
1 69
Accrued expenses and provision for inventory obsolescence
27 3
24 Total deferred tax assets
899 40
859