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YOGYAKARTA Did you know that the assets that must be reported in SPT by the community are not only in the form of money?

As is known, the Annual SPT is a letter used by taxpayers to report tax calculations and payments to the state. This report is done once a year so it is called the Annual SPT. However, the explanation is not that simple. Check out the following article for more details.

In the taxoid site, the understanding of SPT is a letter to report the calculation and/or payment of taxes, tax objects and/or non-tax objects, and/or assets and obligations carried out based on the applicable Tax Law.

It is called annual because reporting is carried out every year and is carried out in the following year. For example, the 2022 tax must be reported through the Annual SPT in 2023, with a maximum limit in March 2023 for individuals or employees, while the maximum business entity will be carried out in April 2023.

It should be noted that the assets that must be reported in the Annual SPT include 6 types. The six types of assets are as follows.

In general, cash assets are the most liquid assets, while cash equivalents are easy-to-turn investments into cash without having to change the value of these assets. This type of asset that must be reported in the Annual SPT is as a beirkut.

Receivables are the property of taxpayers that are still held by other people or other parties. This type of asset is also required to be reported in the Annual Tax Return (SPT). Examples of the type of receivable property are as follows.

Simply put, investment assets are assets in the form of assets that can be stored in the hope that these assets will provide income or have additional value in the future. Some examples of investment assets that must be reported are as follows.

In the context of taxes, transportation is a means of transportation that has a certain value, both traditional and modern. Examples of transportation tools that must be reported are as follows.

Moving assets are assets that are easy to move from one place to another. This type of asset must be reported as follows.

Immovable assets are assets that are not easy to move. Some examples of immovable assets are as follows.

In addition to assets that must be reported in the SPT, visit VOI.ID to get other interesting information.


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