Recently has published new regulations which Regulation of the Director General of Tax No. PER-55/PJ./2009 dated October 2, 2009 towards the Procedure for Application and Determination In The Actual Period of Tangible Assets not building for depreciation purposes.
As we all know that for the purposes of depreciation, the tangible assets not building in accordance with referred to in Article 11 paragraph (6) of Act Number 7/1983 towards Income Tax as amended several times and latest by Act Number 36/2008 categorized into Group 1, Group 2, Group 3 and Group 4.

Types of tangible assets not building that is not listed in Appendix I, Appendix II, Appendix III, and Appendix IV, Regulation of the Minister of Finance Number 96/PMK.03/2009, for the sake of depreciation is used in Group 3.

In this new provision mentioned if taxpayer can demonstrate the real benefits of a tangible property not building can not be inserted into 3 groups, Taxpayers must apply to the determination of the tangible assets not building in accordance with the actual benefits to the Director General of Taxes through the Head of Regional Office of Directorate General of Taxes in charge of the Tax Office which Tax Payer registered.

The application must be attached as well:

1. detailed explanation of the assets;
2. assets specifications from the manufacturer ;
3. approximate age of the assets / the economic benefits from the Public Appraiser ; and
4. supporting technical documents from manufacturers about the benefits of assets.

In terms of tax management, the taxpayer determine the amount of depreciation according to the actual useful life and then can make arrangements amount of income tax to be paid.