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A Credit Note Letter is a crucial financial document used in Indonesian business operations when there is a need to reduce or cancel an amount previously charged to a customer. This document is typically issued in situations such as returned goods, pricing adjustments, or correction of billing errors. The document must comply with Indonesian tax regulations, particularly Law No. 42 of 2009 and Minister of Finance Regulation No. 38/PMK.03/2013, which specify requirements for format, content, and timing of issuance. A properly formatted Credit Note Letter must include specific elements such as tax calculations, reference to the original invoice, and clear explanation of the credit reason, while maintaining compliance with Indonesian financial and tax reporting requirements. This document serves as a vital record for both accounting purposes and tax compliance.

1. Header Information: Company letterhead, date, credit note number, and reference to original invoice number

2. Recipient Details: Full name and address of the customer, tax identification number (NPWP)

3. Original Transaction Reference: Details of the original transaction including invoice number, date, and amount

4. Credit Amount: Clear statement of the amount being credited, including tax implications

5. Reason for Credit: Clear explanation of why the credit note is being issued

6. Tax Calculations: Breakdown of the credit amount showing base amount and VAT adjustments

7. Authorization: Signature block with name and title of authorized signatory