Basically all goods and services traded are taxable goods and taxable services, so they are subject to Value Added Tax (PPN), except for the types of goods and services as stipulated in article 4A of Law No.8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, the latest by Law No.42 of 2009. This research was conducted at PT VNP which aims to find out how the presentation of operating income and non operating income in the income statement, how to report Value Added Tax Period SPT and how to implement equalization between income statements with the report on Value Added Tax Period SPT in 2017. This study discusses the presentation of operating income and non operating income along with the reporting of the Value Added Tax Period SPT that is correct. Furthermore, the implementation of equalization is the difference between turnover in the income statement and the Value Added Tax Period SPT. Value Added Tax (VAT) is the tax imposed on each value added of goods or services in circulation from consumer producers. This tax is collected through a Tax Invoice at a single rate of 10% of the Tax Base (DPP). However, in VAT Value Added Tax) there are several facilities provided by the government for certain business sectors. This research was conducted at PT RAI which aims to find out how the calculation of Value Added Taxes includes how Tax Invoice issued to consumers, depositing Value Added Tax on the delivery of strategic Taxable Goods as well as, reporting on import Value Added Taxes related to Value Added Tax Facilities freed from import of feeder cattle at PT RAI.This study disc usses the special treatment in the form of Value Added Tax facilities for imported calves at PT RAI. The problem that arises is when PT RAI issues a tax invoice with a special stamp of Value Added Tax facilities discussed in the calculation of Value Added Tax, there is no obligation to make a deposit but PT RAI still has to report every month despite obtaining the Value Added Tax facility exempt from delivery and / or import of cattle is going. Based on the results of the study, it can be concluded that PT RAI has carried out its obligation to carry out periodic reporting every month but there was an error in giving a stamp that this happened because PT RAI staff were lacking so PT RAI had to issue a Replacement Invoice with a stamp in accordance with applicable regulations.