PT X is a moving company in the field of cosmetic manufacturing, which is in the city of

surabaya and has been confirmed as a business of taxation (PKP) who is likely constrained and
makes Tax Factors on every delivery of Tax-Based Goods (BKP). In july 2018, PT X does
delivery of Tax-Based Goods (BKP) to suppliers and cosmetic sales shop

In sales during month July, expressly there are 2 (two) stores that through purchase tracks.
Purchase purchase is published by CV QIU on July 18, 2018, on the purchase that happened in
july 2, 2018, The And Kbs Stories publish purchase tracks on July 21, 2018, for purchasing that
happened on July 14, 2018. The refund of the buyer by the buyer because the goods buyed are
damaged and there are not according to order at the time of reporting of july month vat SPT,
taxation staff from PT X kurang between not to report the existing sales returns in July 2018. In
this page pt x through july 2018 in vocational year spt improvement at september 12, 2018 by
reporting the sales return that had happened on the early month. Improvement of such vat SPT
has been done according to applicable tax regulations.