CV (Commanditaire Vennootschap)
CV
(Commanditaire Vennnontschap) is a company in the form of a corporate body that
is composed of several people who work together with responsibilty, mutuality
and trust between the parties.
In
the CV there are someone that were very responsibly towards other allies
including limited partnership (active ally) and complementary partner (passive
partner). Active allies are members who lead and run the company and the person
who is fully responsible for all debts of the company. While Allied Passive is
the only member of investing and is responsible for the invested capital to
ally active and do not want to be responsible and not interfere with all
operational matters of the company.
The
legal basis for the establishment CV Khud regulated in Article 19 to 21 of the
Guild Commanditaire.
Article 19:
The Company is formed by lending money
or also called limited partnership, established between a person or between
several people responsible owned joint responsibility for the whole, and one or
more as a lender of money. A company can simultaneously tangible company-owned
firm to state-owned firms and limited partnerships in which the money lenders.
(KUHD. 16, 20, 22 ff.).
Article 20:
Without prejudice to the exceptions
contained in the second paragraph of Article 30, the state-owned limited
partnership name should not be used in the firm. (KUHD 19-21.)
He did not come to bear a loss of more
than the amount of money that has been the inclusion in the company or who
should be the inclusion, without any obligation to restore profitability that
has been enjoyed. (KUHPerd. 1642 ff.).
Article 21:
Persero limited partnership which
violate the provisions of the first paragraph or the second paragraph of
another chapter, jointly and severally liable for the entirety of all the
company's debts and engagement. (KUHD 18.).
As
for the conditions on establishing CV, inculding:
1. Incorporation Documents CV
This deed drawn up and signed by the notary, the
requirements:
Enclose a photocopy of identity card founder, the process is 1-2 working days.
2. Company Domicile Certificate
This letter was submitted to the local government office,
as a proof of address information of the company with
the requirements:
Copy of contract / lease business premises or proof of
ownership of business premises. The certificate and building owners if residing
in an office building /
shopping
A copy of the United Nations (Land and Building Tax) last
year. The
process is two
working days after the application was filed.
3. Create Tax Identification Number(Tin)
Applications for registration of business entities
taxpayer submitted to the Tax Office (KPP) in
accordance with the company's
domicile. In addition to their tax ID card, will also receive a
certificate
registered as a taxpayer.
Requirements: Appendix evidence of VAT (tax income) on
building lease proof of UN repayment
and proof of ownership or proof of rent /
lease business premises .The duration of the process 2-3
working days.
4. Letter
Of Inauguration Taxable Entrepreneurs
(sp-pkp).
SP-PKP petition is submitted to the Head of the Tax
Office (KPP) in accordance with a TIN which
have been published.
Requirements: Appendix evidence of VAT on the lease of buildings, proof
of payment of the
United Nations and proof of ownership / lease / contract
place of business. The process takes 3-5
business days after submission.
5. Apply To Court (pn).
Request submitted to the registration CV in local PN.
Requirements: Attach
tax ID and a copy of the deed CV
.The prosses usually take 1
business day.
6. Manage The Premit Tradding Letter (Business License).
Request submitted to the Department of Trade City /
County Business License for small and
medium sized groups. While large License
submitted to the Provincial Department of Commerce.
Requirements: AIS (location permit) / HO (Hinder Ordinance or Permit
Disorders). Photograph
director / head of the company size 3 × 4 (2 pieces of colored photo).
The process for
large
company
take 30 days,
while medium and small company, take 14 days.
7. Certificate Of Company Registration
Registration is done to the Trade Office located in the City / County domicile of the company.
Long process of 14 working days. Overall cost of
setting up the CV could reach Rp 3.5 million.
Thus, the results or document file that
we get include:
1. The deed of establishment CV
2. Company domicile certificate.
3. TIN (Taxpayer Identification Number).
4. Ratification from the Court
5. License (Trade Permit)
6. Company Registration Number.
The Advantages of CV
1. To set up a CV is relatively more
difficult, because it requires a sufficient condition when
compared with the
firm. Establishment CV must go through a notary and registered with the
Department of Justice.
2. Form CV is already known to the public,
especially the small and medium businesses, making it
easier for companies to
participate in various activities, such as participating in the tender
particular job.
3. CV easier to raise capital, because the
more trust the banks, when compared with the individual
companies.
4. CV easier to develop because the
management is held by people who are experts and trusted by
the other allies so
easy to obtain government contracts.
5. CV is more flexible, because the
responsibility is limited only ally komaditer while taking care of
the company
and have a responsibility not limited only ally complementary.
6. The taxation is only one, namely the
business entity only. Distribution of profits or income granted
to a limited
partner is no longer subject to income tax.
The Disadvantages of CV
1. Survival is uncertain, because a lot
depends on the active allies who acted as the leader of an
alliance.
2. The responsibilities of a limited
partner is limited to loosen their zeal to promote the company
when compared
with allies on a partnership firm.
Source:
http://perusahaan.web.id/definisi/pengertian-dasar-cv/
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