This document is a tax form for calculating domestic net income from business and self-employment for taxpayers who maintain bookkeeping records. It includes sections to provide identification information for the taxpayer and accountant. There are also sections to report gross income, expenses, adjustments to arrive at net operating income, and depreciation/amortization amounts to calculate total net income based on the commercial financial statements and tax rules. The total net income is then copied to another line on the main tax form.

1. TO
DEEMED ACCOUNTING
• • PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK
• APPROPRIATE BOX
TIN :
TAXPAYER'S NAME :
DOMESTIC NET INCOME FROM BUSINESS AND/OR SELF- EMPLOYMENT
FINANCIAL STATEMENT : AUDITED UNAUDITED
NAME OF PUBLIC ACCOUNTANT :
TIN OF PUBLIC ACCOUNTANT
:
NAME OF CPA :
TIN OF CPA
:
NAME OF TAX CONSULTANT
:
TIN OF TAX CONSULTANT
:
NAME OF TAX CONSULTING FIRM
:
TIN OF TAX CONSULTING FIRM
:
a. 1a
b. 1b
c. 1c
d. 1d
e. 1e
2.
a. 2a
b.
2b
c. 2c
d.
2d
e. 2e
f. 2f
g. 2g
h. 2h
i.
2i
j. 2j
k. 2k
l. 2l
a. 3a
b.
3b
c. 3c
d. 3d
4. 4
Copy total part A (line 4) to Form 1770 line 1
ACCOUNTANT OPINION:
OTHER NEGATIVE FISCAL ADJUSTMENT
SALARIES PAID TO BUSINESS OWNER/TAXPAYERS DEPENDENT
AMOUNT IN EXCESS TO THE FAIR VALUE PAID TO RELATED PARTIES AS CONSIDERATION OF
WORK PERFORMED
COST OF GOOD SOLD
OPERATING INCOME (1a - 1b)
POSITIVE FISCAL ADJUSTMENTS
EXPENSES CHARGED OR INCURRED FOR THE PERSONAL BENEFIT OF TAXPAYER
OPERATING EXPENSE
NET INCOME (1c - 1d)
3. NEGATIVE FISCAL ADJUSTMENT:
GIFT, AID AND DONATION
PREMIUM OF HEALTH, ACCIDENT, LIFE, DUAL PURPOSE AND SCHOLARSHIP INSURANCE PAID
BY TAXPAYER
COMPENSATION OR REMUNERATION RELATED TO EMPLOYMENT OR SERVICES GIVEN IN THE
FORM OF BENEFIT IN KINDS
INCOME TAX
ADMINISTRATIVE SANCTIONS
POSSITIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION
EXPENSES INCURRED TO EARN, TO COLLECT AND TO MAINTAIN INCOME SUBJECT TO
FINALIZED INCOME TAX AND NON TAXABLE INCOME
OTHERS POSITIVE FISCAL ADJUSTMENT
TOTAL (2a to 2k)
INCOME SUBJECT TO FINAL WITHHOLDING TAX AND NON TAXABLE INCOME BUT INCLUDED IN
GROSS INCOME
TOTAL (3a s.d. 3c)
TOTAL PART A (1e + 2l - 3d)
NEGATIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION
YY
CALCULATION OF DOMESTIC NET INCOME FROM BUSINESS AND/OR
SELF-EMPLOYMENT FOR TAXPAYER WHO MAINTAINS BOOKKEEPING
GROSS INCOME
IDR
ATTENTION:
YY MM
MARK " X " IN THE
2 0
TAXABLEYEAR
MM
1. INCOME FROM BUSINESS AND/OR SELF-EMPLOYMENT BASED ON
COMMERCIAL FINANCIAL STATEMENT:
PART A:
(FOR TAXPAYER WHO MAINTAINS BOOKKEEPING)
ATTACHMENT - I
FOLLOW INSTRUCTION IN THE MANUAL
INDIVIDUAL ANNUAL INCOME TAX RETURN
MINISTRY OF FINANCE
DIRECTORATE GENERAL OF TAXES
FORM
PAGE 1
1770 - I