Rabu, 3 September 2014  

Belajar Perpajakan

UU BPHTB

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CONSOLIDATION OF LAW OF THE REPUBLIC OF INDONESIA

NUMBER 21 OF 1997

CONCERNING

ACQUISITION DUTY OF RIGHT ON LAND AND BUILDING

AS AMENDED BY LAW NUMBER 20 OF 2000    

CHAPTER I

GENERAL PROVISIONS  

Article 1

 

For the purpose of this Law, the meaning of:

1.    Acquisition Duty of Right on Land and Building is tax imposed on acquisition right on land and or building, henceforth named as tax.

2.    Acquisition right on land and or building is a legal act or event causing an acquisition of right on land and or building by an individual or entity,

3.    Right on land and or building is the right on land, including development right, along with the buildings on the land, as stipulated by Law Number 5 of 1960 on Agrarian Principles Regulations, Law Number 16 of 1985 concerning Flat, and other laws.

4.    Notice of Acquisition Duty of Right on Land and Building Collection is a notice used to collect tax and or administrative penalty in form of interest and or fine.

5.    Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment is a notice of assessment asserting an amount of tax payable, an underpayment of principal amount of tax payable, an amount of administrative penalty, and the amount of indebtedness.

6.    Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building is a notice of assessment that specifies an additional amount of tax payable over previously issued tax assessment.

7.    Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment is a notice of assessment that specifies an amount of tax overpayment as a result of higher taxes credit than the tax payable or which should not have been payable.

8.    Notice of Nil Acquisition Duty of Right on Land and Building Assessment is a notice of assessment that specifies the amount of tax payable is as much as the amount of tax credit or there is no tax payable and no tax credit.

9.    Acquisition Duty of Right on Land and Building Payment Slip is a document used by Taxpayer to pay or remit tax payable to the State Treasury through Post Office and or state-owned bank or local government-owned bank or such other institution as stipulated by the Minister and for reporting the data of land and or building acquisition.

10.  Decision on Tax Correction is a decision for correcting error in writing, in counting and or in implementing the tax provisions that is provided in Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building, Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Nil Acquisition Duty of Right on Land and Building Assessment, or Notice of Acquisition Duty of Right on Land and Building Collection.

11.  Decision on Objection is a decision on Taxpayer's objection in respect of Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building, Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Nil Acquisition Duty of Right on Land and Building Assessment.

12.  Decision on Appeal is tax court's decision on appeal against Decision on Taxpayer's Objection as requested by a Taxpayer.

13.  Minister is the Minister of Finance of the Republic of Indonesia.

 

Elucidation of Article 1

 

Sufficiently clear.

 

CHAPTER II

TAXABLE OBJECT

 

Article 2

 

(1)     Taxable object shall be an acquisition right on land and or building.

(2)     The meaning of Acquisition right on land and or building as referred to in paragraph (1) shall include:

a.    Transfer of right due to:

1.    buying and selling;

2.    bartering;

3.    granting;

4.    bequeathed granting;

5.    inheritance;

6.    contribution to a company or other legal entity;

7.    separation of right causing transfer of right;

8.    buyer determination in auction;

9.    judge order which has a definite court verdict;

10.  merger;

11.  consolidation;

12.  business expansion;

13.  gift,

b.    Conferral of new right due to:

1.    continuation of releasing of right;

2.    other than releasing of right.

(3)     The meaning of right on land as referred to in paragraph (1) shall include:

a.    ownership right;

b.    right to cultivate;

c.    right to build;

d.    right to utilize;

e.    ownership right on apartment;

f.     development right

 

Elucidation of Article 2

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            Sub paragraph a

                        Point 1

                                    Sufficiently clear.

 

                        Point 2

                                    Sufficiently clear.

 

                        Point 3

                                    Sufficiently clear.

 

                        Point 4

Bequeathed Granting means a determination of special bequethal concerning a giving of a right on land and or building to an individual or a certain legal entity which apply after the grantor dies

 

                        Point 5

                                    Sufficiently clear.

 

                        Point 6

The meaning of contribution to a comrporation or other legal entity shall be a transfer of right on land and or building from an individual or entity or other legal entity or other holding company as capital contribution to that corporation or other legal entity.

 

                        Point 7

Separation of a right which causes a transfer is a transfer of part shared right on land and or building by an individual or entity to the common shared right holders.

 

                        Point 8

The appointment of a buyer in an auction shall be the determination of an auction Winner decided by Auctioneer as attached in Auction Proceeding.

 

                        Point 9

As an implementation of judge order which has a definite court verdict, there is a transfer of right from an individual or legal entity as one part to the other person which is determined by the verdict.

 

                        Point 10

Merger is a unification of two or more business entities whereby one of those business entities still exists and the others are liquidated.

 

                        Point 11

Consolidation is a combination of two or more business entity by establishing a new

business entity and liquidating the old ones.

 

                        Point 12

Expansion is a separation of a business entity as two or more business entities by establishing a new entity and transferring part of its activa and passiva to the new entity but not liquidating the old one.

 

                        Point 13

Gift is a legal action in transferring right on land and or building which is done by an individual or entity to a receiver.

 

            Sub paragraph b

                        Point 1

The meaning of granting a new right in continuing releasing of right is granting a new right on land from a releasing of right to an individual or a legal entity by State.

 

                        Point 2

The meaning of granting a new right other than releasing of right is granting a new right on land to individual or legal entity from State or from the owner of ownership right based on the applicable laws.

 

Paragraph (3)

            Subparagraph a

Ownership right is a perpetuity right, that can be inherited, the most complete form of individual or certain legal entity which is stipulated by the Government.

 

            Subparagraph b

Right to cultivate is a right to use the State-Land for a period based on the applicable laws.

 

            Subparagraph c

Right to build is a right to build and posses a building on a land that is not owned by a person in a period of time stipulated by the Law Number 5 of 1960 concerning Agrarian Principles Regulations.

 

            Subparagraph d

Right to utilize is a right to use and or obtain yield of the land which is directly owned by State or other person, which give authority and obligation stated in decision by an official or in agreement with the land owner, that is not a rent-agreement nor Land-use agreement, provided that it is not contrary with the valid law,

 

            Subparagraph e

Ownership right on Apartment is ownership right on a unit, which has personal and separate in character. Ownership right on Apartment shall also include right on sharing part, sharing goods, and sharing land which is unity with that apartment.

 

            Subparagraph f

Development rightis a State's right to control, of which the implementation authority is delegated to the holder of that right such as planning for land-use and land using for its duty, releasing part of land for third party and or working together with the third party.

 

Article 3

 

(1)     The Taxable objects which are exempted from Acquisition Duty of Right on Land and Building shall be Taxable Objects obtained by:

a.    diplomatic representative, consulate based on reciprocal principle;

b.    State for performing governmental duties and or development activity for public interests;

c.    international boards or organization representatives as stipulated by the Minister Decree provided that they neither run business nor do other activities other than their functions and duties;

d.    individual or entity due to right conversion or due to other legal acts without change of right holder;

e.    individual or entity due to wakaf;

f.     individual or entity for using in religious service.

(2)     The tax imposition on taxable object obtained due to inheritance, bequeathed granting, and development right conferral are stipulated by a Government Regulation.

 

Elucidation of Article 3

 

Paragraph (1)

            Subparagraph a

                        Sufficiently clear.

 

            Subparagraph b

The meaning of land and or building utilized for Government implementation and or development activity for public interest is the land or building used for organising government administration either by Central Government or Local Government and the activity is not solely aimed for profit making such as land and building for State administration, General Hospital, Public road.

 

            Subparagraph c

The meaning of International Board or International Organisation Representative in this article shall be Government International Board or International Organisation Representative both Government and Non-Government institutions.

 

            Subparagraph d

The meaning of conversion of right is the conversion of the old right to the new right based on Agrarian Principle Regulations, including admittance right by Government.

Example:

1.    Right to build becomes Ownership right without conversion of the name

2.    Ex-Communal Land (with a proof of 'Girik' or similar notice) changes into a new right

The meaning of other legal-action is an extension of right on land without conversion of the name.

Example:

Extension of a right to build which is executedbefore of or after a due date of right.

 

            Subparagraph e

The meaning of Wakaf is individual or entity's legal act law action which gives its wealth such as ownership right on land and or building and donate for religious or public interest without any rewards.

 

            Subparagraph f

                        Sufficiently clear.

 

Paragraph (2)

The principles of the Government Regulation shall consist of the procedure of determination of Acquisition Duty of Right on Land and Building on the taxable object acquired from inheritance.

 

 

CHAPTER III

TAXABLE PERSON

 

Article 4

 

(1)     Taxable Person is an individual or an entity that obtains right on land and/or building.

(2)     The meaning of Taxable Person referred to in paragraph (1) that is obliged to pay tax, becomes a Taxpayer based on this Law.

 

Elucidation of Article 4

 

Sufficiently clear.

 

 

CHAPTER IV

TAX RATE

 

Article 5

 

Tax rate is set at 5% (five percent).

 

Elucidation of Article 5

 

Sufficiently clear.

 

 

CHAPTER V

TAXABLE BASE AND METHOD OF TAX CALCULATION

 

Article 6

 

(1)     Taxable base is an Acquisition Value of Taxable Object.

(2)     The Acquisition Value of Taxable Object referred to in paragraph (1) in case of:

a.    buying and selling is transaction price;

b.    bartering is market price;

c.    granting is market price;

d.    bequeathed granting is market price;

e.    inheritance is market price;

f.     contribution to a company or other corporations is market price;

g.    separation of right causing transfer of right is market price;

h.    transferring of right due to judge order which has a definite court verdict is market price;

i.      conferral of new right due to continuation of releasing of right is market price;

j.      conferral of new right other than releasing of right is market price;

k.    merger is market price;

l.      consolidation is market price;

m.   expansion is market price;

n.    gift is market price;

o.    buyer determination in  an auction  is  transaction  price  written  in  Auction Proceeding.

(3)     Where acquisition Value of Taxable Object referred to in paragraph (2) subparagraph a to paragraph n is not recognized or less than Taxable Object Sales Value used in Land and Building Tax imposed in year of acquisition, the taxable base shall be Taxable Object Sales Value of Land and Building Tax.

(4)     Where Taxable Object Sales Value of Land and Building Tax referred to in paragraph (3) has not been determined, the Minister shall determine the Taxable Object Sales Value of Land and Building Tax.

 

Elucidation of Article 6

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            Subparagraph a

                        The meaning of transaction price is a price on the fair market agreed                     by involving parties.

 

            Subparagraph b

                        Sufficiently clear.

 

            Subparagraph c

                        Sufficiently clear.

 

            Subparagraph d

                        Sufficiently clear.

 

            Subparagraph e

                        Sufficiently clear.

 

            Subparagraph f

                        Sufficiently clear.

 

            Subparagraph g

                        Sufficiently clear.

 

            Subparagraph h

                        Sufficiently clear.

 

            Subparagraph i

                        Sufficiently clear.

 

            Subparagraph j

                        Sufficiently clear.

 

            Subparagraph k

                        Sufficiently clear.

 

            Subparagraph l

                        Sufficiently clear.

 

            Subparagraph m

                        Sufficiently clear.

 

            Subparagraph n

                        Sufficiently clear.

            Subparagraph o

                        Sufficiently clear.

 

Paragraph (3)

            Example:

Taxpayer  "A" buys  land  and  building  with  Acquisition  Value  of Taxable  Object (Transaction Value) of Rp30,000,000.00 (thirty million rupiahs). Taxable Object Sales

Value as a base of Land and Building Tax is Rp35,000,000.00 (thirty five million rupiahs), therefore the taxable base used for imposing Acquisition Duty of Right on Land and Building is Rp35,000,000.00 (thirty five million rupiahs).

 

Paragraph (4)

            Sufficiently clear.

 

Article 7

 

(1)     Non-Taxable Acquisition Value is determined regionally at maximum Rp60,000,000.00 (sixty million rupiahs), except for an acquisition of right due to inheritance, or bequeathed grant accepted by individual who has relation by blood in the direct lineage one degree up or down with the grantor, including husband or wife, the Non-Taxable Acquisition Value is set regionally at maximum Rp 300,000,000.00 (three hundred million rupiahs).

(2)     The provision of Non-Taxable Acquisition Value referred to in paragraph (1) is further stipulated by a Government Regulation.

 

 

Elucidation of Article 7

 

Paragraph (1)

            The meaning of Non-Taxable Acquisition Value determined regionally is a determination of Non-Taxable Acquisition Value for each regency/city.

 

            Example:

1.        Taxpayer "A", at February 1, 2001, buys a piece of land in the Regency "AA"; Acquisition Value of Taxable Object is Rp50,000,000.00 (fifty million rupiahs). Non-Taxable Acquisition Value for Acquisition right for other than heritage or bequeathed grant received by a individual who had blood-relation one degree up or down with the grantor, including husband/wife for Regency "AA" is determined Rp60,000,000.00 (sixty million rupiahs). Because the Acquisition Value of Taxable Object is smaller than Non-Taxable Acquisition Value, the acquisition of the right is not subject to Acquisition Duty of Right on Land and Building.

2.        Taxpayer "B", at February 1, 2001 buys land and building in the Regency "AA" with Acquisition Value of Taxable Object of Rp 100,000,000.00 (one hundred million rupiahs). Non-Taxable Acquisition Value for Right Acquisition other than grant, or bequeathed grant received by individual having blood relation one degree up or down with the grantor, including husband/wife for that regency is determined Rp60,000,000.00. The amount of Taxable Acquisition Value is Rp 100,000,000.00 (one hundred million rupiahs) minus Rp60,000,000.00 (sixty million rupiahs) equal to Rp40,000,000.00 (forty million rupiahs), therefore the acquisition of right is subject to Acquisition Duty of Right on Land and Building.

3.        Taxpayer "C" at March 2, 2001, registers his heritage of land and building in Town "BB" of which Acquisition Value of Taxable Object is Rp400,000,000.00 (four hundred million rupiahs). Non-Taxable Acquisition Value for heritage for Town "BB" is determined Rp300,000,000.00 (three hundred million rupiahs). The amount of Taxable Acquisition Value is Rp400,000,000.00 (four hundred million rupiahs) minus Rp300,000,000.00 (three hundred million rupiahs) equal to Rp 100,000,000.00, therefore the acquisition of right is subject to Acquisition Duty of Right on Land and Building.

4.    Taxpayer "D" at February 2, 2001, registers his heritage from his parent, a parcel of land in Town "BB" where Acquisition Value of Taxable Object is Rp250,000,000.00 (two hundred fifty million rupiahs). Non-Taxable Acquisition Value for heritage on Individual having blood relation one degree up or down with the grantor, including husband/wife, for town "B" is determined Rp300,000,000.00 (three hundred million rupiahs). Because the Acquisition Value of Taxable Object is smaller than Non-Taxable Acquisition Value, the acquisition of right is not subject to Acquisition Duty of Right on Land and Building.

 

Paragraph (2)

            Principle rules in the Government Regulation are as follows:

1.        Non-Taxable Acquisition Value is determined regionally with considering of Local Government's proposal;

2.        Non-Taxable Acquisition Value is changeable with consideration in regional economic development.

 

 

Article 8

 

(1)     Taxable Acquisition Value is Acquisition Value of Taxable Object minus Non-Taxable Acquisition Value.

(2)     The amount of tax payable is calculated by multiplying tax rate by Taxable Acquisition Value.

 

 

Elucidation of Article 8

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            Example:

Taxpayer "A" buys land and Building

with Acquisition Value of Taxable Object                   Rp 35.000.000.00

Non-Taxable Acquisition Value                                  Rp 30.000.000.00

Taxable Acquisition Value for tax assessment           Rp   5.000.000.00

Tax Payable- 5% x Rp5,000,000.00 = Rp250,000.00

 

 

CHAPTER VI

TIME AND PLACE OF TAX PAYABLE

 

Article 9

 

(1)     Tax due on an acquisition of right on land and or building due to:

a.    buying and selling is since the date of signing the deed;

b.    bartering is since the date of signing the deed;

c.    granting is since the date of signing the date of the deed;

d.    inheritance is since the date of transferring on right is registered at the Land Agency;

e.    contribution to a company or other legal entity is since the date of signing the deed;

f.     separation of right causing transfer of right is since the date of signing the deed;

g.    auction is since the date of determination as the winner in auction;

h.    judge order is since the date of a definite court verdict;

i.      bequeathed grant is since the date transferring on right is registered at the Land Agency;

j.      conferral of new right due to continuation of releasing on right is since the date of signing and issuing the right conferral;

k.    conferral of new right other than releasing of right is since the date of signing and issuing the right conferral;

l.      merger is since the date of signing the deed;

m.   consolidation is since the date of signing the deed;

n.    expansion is since the date of signing the deed;

o.    gift is since the date of signing the deed.

(2)     The tax payable must be paid at the time of acquisition of right referred to in paragraph (1).

(3)     A place of tax payable is in Regency, Municipality, or Province where land and or building is located.

 

Elucidation of Article 9

 

Paragraph (1)

            Subparagraph a

The meaning of "...since the date of signing of the deed..." in this article is the date when the deed is made and signed for the transfer of the right before a Notarial/Solicitor.

 

            Subparagraph b

                        Sufficiently clear.

 

            Subparagraph c

                        Sufficiently clear.

 

            Subparagraph d

                        Sufficiently clear.

 

            Subparagraph e

                        Sufficiently clear.

 

            Subparagraph f

                        Sufficiently clear.

 

            Subparagraph g

The meaning of "...since the date of determination as the winner in an auction " is the date when an Auction Proceeding mentioning the winner of auction is signed by a Head of State Auction Office or other auction office as stipulated by the law.

 

            Subparagraph h

                        Sufficiently clear.

 

            Subparagraph i

                        Sufficiently clear.

 

            Subparagraph j

                        Sufficiently clear.

 

            Subparagraph k

                        Sufficiently clear.

 

            Subparagraph l

                        Sufficiently clear.

 

            Subparagraph m

                        Sufficiently clear.

 

            Subparagraph n

                        Sufficiently clear.

 

            Subparagraph o

                        Sufficiently clear.

 

Paragraph (2)

            Sufficiently clear.

 

Paragraph (3)

            Sufficiently clear.

 

 

 

CHAPTER VII

PAYMENT, ASSESSMENT, AND COLLECTION

 

Article 10

 

(1)     Taxpayer is obligated to pay a tax payable without based on tax assessment.

(2)     The tax payable is paid to the State Treasury through Post Office or State-Owned Bank or Local government-owned Bank or other institution as stipulated by the Minister, by using Acquisition Duty of Right on Land and Building Payment Slip.

(3)     Tax payment method is further stipulated by a Minister Decree.

 

 

Elucidation of Article 10

 

Paragraph (1)

            Basically the collection system of Acquisition Duty of Right on Land and Building is self assessment whereby Taxpayers is granted a trust to calculate and to pay tax payable by using Acquisition Duty of Right on Land and Building Payment Slip, and to report the payment not having regard to the issuance of notice tax assessment.

 

Paragraph (2)

            Sufficiently clear.

 

Paragraph (3)

            Sufficiently clear.

 

Article 11

 

(1)     Within 5 (five) year period after the due date of tax payable, Director General of Taxes may issue the Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment if based on verification or other information it is found that the tax payable is not fully paid.

(2)     The amount of tax underpaid in the Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment referred to in paragraph (1) is added with administrative penalty in form of 2% (two percent) interest per month for maximum period of 24 (twenty four) months, starting from the due date of tax payable up to the date of issuance of the Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment.

 

Elucidation of Article 11

 

Paragraph (1)

According to this provision, if based on an audit or other information, it is found that the amount of tax payable is not fully paid, the Director General of Taxes may issue Notice of Acquisition Duty of Right on Land and Building Underpayment Assessment

 

Paragraph (2)

            Example:

Taxpayer received land and building at March 29, 1998

Acquisition Value of Taxable Object                          Rp 110,000,000.00

Non-Taxable Acquisition Value                                  Rp   30,000,000.00

Taxable Acquisition Value                                          Rp   80,000,000.00

Tax Payable = 5% x Rp80,000,000.00 = Rp4,000,000.00

 

Based on audit at December 30, 1998 it is found an incomplete data showing the actual amount of Acquisition Value of Taxable Object, which is Rpl60,000,000.00. Therefore the tax payable shall be as follows:

Acquisition Value of Taxable Object              Rp 160,000,000.00

Non-Taxable Acquisition Value                      Rp   30,000,000.00

Tax Payable                                                    Rp 130,000,000.00

 

The actual payable     =5%xRp130,000,000.00 - Rp6,500,000.00
Tax payment                                         RD4.000.000.00
Underpayment tax                                                Rp2,500,000.00
Administrative penalty in the form of interest from March 29, 1998 to Dec 30, 1998
- 10 x 2% x Rp2,500,000.00 = Rp500,000.00
The amount of tax shall be paid = Rp2,500,000.00 + Rp500,000.00 = Rp3,000,000.00

 

Article 12

 

(1)     Within 5 (five) year period after the time of tax payable, Director General of Taxes may issue the Notice of Additional Underpayment Assessment of Acquisition Duty of Right on Land and Building if new data and or undivulged data are found resulting an increase in the amount of tax payable after the issuance of the Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment.

(2)     The amount of tax underpaid in the Notice of Additional Underpayment Assessment of Acquisition Duty of Right on Land and Building referred to in paragraph (1) is added with administrative penalty in form of 100% (one hundred percent) surcharge of the amount of tax underpaid, except if Taxpayer himself or herself reports it before the audit process isconducted.

 

Elucidation of Article 12

 

Paragraph (1)

From the example referred to in paragraph (2) of Article 11 of this elucidation, in the next 5 (five) years, 2003, there is new data or undivulged data from an audit or other information arising a tax payable, a Notice of Additional Tax Underpayment Assessment may be issued.

The issuance of Notice of Additional Tax Underpayment Assessment is maximum for 5 (five) years after tax due date at March 29, 2003 instead of Dec 30, 2003.

 

Paragraph (2)

            Example:

In taxable year of 2003, based of an audit or other information, it is found that a new data of Acquisition Value of Taxable Object referred to in paragraph (2) of Article  11  is Rp200,000,000.00, therefore tax payable shall be:

Acquisition Value of Taxable Object                          Rp 200,000,000.00

Non-Taxable Acquisition Value                                  Rp   30,000.000.00

Taxable Acquisition Value for tax assessment           Rp 170,000,000.00

= 5%xRpl70,000,000.00

Tax payable                                                                Rp 8,500,000.00

Tax payment                                                               Rp 6.500,000.00

Underpayment tax                                                      Rp 2,000,000.00

Administrative penalty in the form of surcharge is

100 % x Rp 2,000,000.00 – Rp 2,000,000.00

Therefore the amount of tax payable shall be = Rp 2,000,000.00 + Rp 2,000,000.00

= Rp 4,000,000.00

 

 

Article 13

 

(1)     Director General of Taxes may issue a Notice of Acquisition Duty of Right on Land and Building Collection in case of:

a.    the tax payable is not paid or not fully paid;

b.    tax underpaid due to  error in writing or counting  is  found  in  auditing of Acquisition Duty of Right on Land and Building Payment Slip;

c.    Taxpayer is imposed by administrative penalty in form of fine and or interest.

(2)     The amount of tax payable that is not paid or not fully paid in a Notice of Acquisition Duty of Right on Land and Building Collection referred to in paragraph (1) subparagraphs a and b is added by administrative penalty in form of 2% (two percent) interest per month for maximum period of 24 (twenty four) months since the date of tax payable.

 

Elucidation of Article 13

 

Paragraph (1)

            Subparagraph a

                        Sufficiently clear.

 

            Subparagraph b

                        The meaning of audit in this article is an office auditing.

 

            Subparagraph c

                        Sufficiently clear.

 

Paragraph (2)

This provision arranges administrative penalty in the form of interest on the issuance of Notice of Tax Acquisition Duty of Right on Land and Building Collection in case of:

a.    tax payable is not paid or not fully paid,

b.    audit of Acquisition Duty of Right on Land and Building Payment Slip resulting tax underpayment because there are errors mistake in writing and calculating.

 

            Example:

1.    Tax payable is not or not fully paid

Tax payable for Taxpayer "A" from the acquisition of land and building at Sept 21, 1998 is Rp 5,000,000.00. At the time of the acquisition, tax payment is Rp 4,000,000.00. on the deficiency of tax payable is issued the Notice of Acquisition Duty of Right on Land and Building Collection at December 23, 1998 with calculation as follows:

Underpayment                                                                  Rp 1,000,000.00
Fine: 4 x 2% x Rp 1,000,000.00                                       Rp      80,000.00
The amount shalll be paid in Notice of Acquisition
Duty of Right on Land and Building Collection               Rp 1,080,000.00

 

2.    A Result of an audit of a Acquisition Duty of Right on Land and Building Payment Slip. Taxpayer "B" acquired Land and Building at June 18, 1998. Based on the result of audit of Acquisition Duty of Right on Land and Building Payment Slip that is reported by Taxpayer, there is an underpayment of Rpl,500,000.00. The Directorate General of Taxes issues a Notice of Acquisition Duty of Right on Land and Building Collection on 23 September 1998 computed as follows:

 

Underpaid                                                                         Rp 1,500,000.00
Interest 4 x 2% x Rp 1,500,000.00                                  Rp    120.000.00
The amount shall be paid in Notice of Acquisition
Duty of Right on Land and Building Collection                Rp 1,620,000.00

 

Paragraph (3)

A Notice of Acquisition Duty of Right on Land and Building Collection has an equal legal stand as Notice of Tax Assessment, hence the collection can be continued under a Coerce Warrant

 

 

Article 14

 

(1)     Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building, Notice of Acquisition Duty of Right on Land and Building Collection, and Decision on Tax Correction, Decision on Objection, and Decision on Appeal, which increases the amount of tax payable, is the base of tax collection.

(2)     The tax payable, which is based on Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building, Notice of Acquisition Duty of Right on Land and Building Collection, and Decision on Tax Correction, Decision on Objection, and Decision on Appeal, which increases the amount of tax payable, should be paid within 1 (one) month since it is received by Taxpayer.

(3)     The tax collection procedure is stipulated by a Minister Decree.

 

Elucidation of Article 14

 

Paragraph (1)

Notice of Tax Underpayment Assessment for Acquisition Duty of Right on Land and Building, Notice of Additional Tax Underpayment Assessment Notice of Acquisition Duty of Right on Land and Building, Notice of Land and Building and Transfer Duty Collection, Notice of Acquisition Duty of Right on Land and Building Correction, Decision on Objection and Decision on Appeal increasing an amount of tax payable are administrative instruments used by the Directorate General of Taxes for tax collection.

 

Paragraph (2)

            Sufficiently clear.

 

Paragraph (3)

            Sufficiently clear.

 

Article 15

 

The tax payable, which is based on Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment, Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building, Notice of Acquisition Duty of Right on Land and Building Collection, and Decision on Tax Correction, Decision on Objection, and Decision on Appeal, which increases the amount of tax payable, that is not paid or underpaid at the due date may be collected with a Coerce Warrant.

 

Elucidation of Article 15

 

The meaning of Coerce Warrant is an order to pay tax payable and tax collection in accordnance with the applicable laws.

 

 

CHAPTER VIII

OBJECTION, APPEAL, AND REDUCTION

 

Article 16

 

a.    Taxpayer may submit an objection only to Director General of Taxes for:

a.    Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment;

b.    Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building;

c.    Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment;

d.    Notice of Nil Acquisition Duty of Right on Land and Building Assessment.

b.    Objection is submitted in writing, Indonesian Language, by mentioning the amount of tax payable according to Taxpayer calculation along with clear reasons.

c.    Objection shall be submitted within 3 (three) months since the date Taxpayer receives Notice of Underpayment Acquisition Duty of Right on Land and Building Assessment or Notice of Additional Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building or Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment or Notice of Nil Acquisition Duty of Right on Land and Building Assessment as referred to in paragraph (1), except if Taxpayer can prove that the maximum period cannot be attached due to circumstances beyond his control.

d.    Objection that does not fulfill requirements referred to in paragraph (2) and (3) is not considered as Objection, and then it cannot be further considered.

e.    A Receipt of Objection given by appointed official of Directorate General of Taxes or dispatch note of Objection through registered mail shall constitute as evidence of Objection for Taxpayer's interest.

f.     Director General of Taxes is obligated to give written explanation concerning taxable base, if Taxpayer asks it for the purpose of objection submission.

g.    Objection submission shall not defer the obligation to pay tax and to accomplish tax collection.

 

Elucidation of Article 16

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            The meaning of clear reasons shall be proving with data and evidence that the amount of tax payable or tax overpayment determined by Directorate General of Taxes is not true.

 

Paragraph (3)

Circumstances beyond his control is the Taxpayer's condition that is unable to meet the time for submitting an objection not by his fault, such as sick or accidance.

 

Paragraph (4)

            Sufficiently clear.

 

Paragraph (5)

Proof of receipt of objection is required to comply with formal provision. An objection is eligible for consideration provided that it meets the time limit as stipulated in paragraph (3), which is started from the date the issuance a tax assessment up to the date the objection is received by the Directorate General of Taxes.

Proof of receipt may also be used by a Taxpayer to determine when the twelve-month time limit as stipulated under paragraph (1) of Article 17 elapsed.

Proof of receipt is needed to ensure that Taxpayer's objection is deemed to have been granted, if within that period there has been no reply from the Director General of Taxes concerning the objection.

 

Paragraph (6)

            Sufficiently clear.

 

Paragraph (7)

            Sufficiently clear.

 

Article 17

 

(1)     The Director General of Taxes in no later than 12 (twelve) months as from the date of submission of the objection applications shall decide the submitted objections.

(2)     Prior to the issuance of the decision, Taxpayer may submit additional reason or written explanation.

(3)     Decision of Director General of Taxes on objection may be in form of total or partial acceptance, refusal, or increasing the amount of tax payable.

(4)     In case of the maximum period referred to in paragraph (1) has elapsed and Director General of Taxes has not given any decision, the objection submitted is considered to be granted.

 

Elucidation of Article 17

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            Sufficiently clear.

 

Paragraph (2)

In a decision on objection, the amount of tax payable in an objection decision may be increased based on the result of an audit or other information because there is new data that is previously un-disclosure or undivulged data.

 

Paragraph (4)

The propose of this provision is to give a legal certainty for the Taxpayer or Directorate General of Taxes in good administration, that is, if within the twelve month since the date of objection is received, the Directorate General of Taxes has no decision on that objection, then, the objection is deemed to be granted.

 

 

Article 18

 

(1)     Taxpayer may submit appeal only to tax court on Directorate General of Taxses' Decision on his Objection.

(2)     Appeal referred to in paragraph (1) is submitted in writing, Indonesian Language, along with clear reasons within 3 (three) months since the decision on objection is received, attached by copy of the letter of decision.

(3)     Appeal submission shall not defer the obligation to pay tax and to accomplish tax collection.

 

Elucidation of Article 18

 

Sufficiently clear.

Article 19

 

If objection or appeal submission is granted on the total or a partial, the excess of tax payment will be returned plus 2% (two percent) interest compensation for a maximum period of 24 (twenty four) months calculated since the date of payment which results overpayment up to the date of the issuance of Decision on Objection or Decision on Appeal.

 

Elucidation of Article 19

 

Sufficiently clear.

 

Article 20

 

(1)     Based on Taxpayer's request, reduction of tax payable can be given by the Minister due to:

a.    Taxpayer's certain condition related to Taxable Object, or

b.    Taxpayer's condition related to certain causes, or

c.    Land and or building used for social or educational purposes with no commercial objectives.

(2)     The provision of tax payable reduction referred to paragraph (1) is regulated by Minister Decree.

 

Elucidation of Article 20

 

Paragraph (1)

            Subparagraph a

                        Certain condition of Taxpayer relating to taxable object, such as:

1.    Taxpayer economically cannot effort the new right through land Government program.

2.    Individual Taxpayer received a grant from individual who has relation by blood in one degree up or down.

 

            Subparagraph b

                        Taxpayer condition relating to a certain circumstances, such as:

1.    Taxpayer acquired the right on land by buying from government compensation of which the value of compensation below Sales Value of Taxable Object.

2.    Taxpayer acquired right on land as the compensation of Land Compulsory by government for public that required a special provision.

3.    Taxpayer is affected by monetary and economy crises that affect national economy therefore Taxpayer should have a restructuring program in business and debt as government policy.

 

            Subparagraph c

                        Example:

Land and or building used for such as orphanage, pesantren, unprofitable school, private hospital, public services.

 

Paragraph (2)

            Sufficiently clear.

 

 

CHAPTER IX

REFUND OF TAX OVERPAYMENT

 

Article 21

 

(1)     Taxpayer may submit a claim for refund of tax overpayment to the Director General of Taxes.

(2)     The Director General of Taxes shall give decision within 12 (twelve) months since submission of the claim referred to in paragraph (1).

 

Elucidation of Article 21

 

Paragraph (1)

            Taxpayer may claim for refund for tax overpayment in case:

a.    Tax payment is greater than tax payable,

b.    The tax payable has been paid prior to the deed signed, but the acquisition right on land and building is cancelled.

 

Paragraph (2)

The Decision of the Director General of Taxes on Taxpayer's claim for refund may be in the form of underpayment by issuing Notice of Tax Underpayment Assessment of Acquisition Duty of Right on Land and Building and or by issuing Notice of Tax Overpayment Assessment of Acquisition Duty of Right on Land and Building for over payment, or by issuing a Notice of Nil Tax Assessment.

 

 

Article 22

 

(1)     The Director General of Taxes after conducting an audit issues:

a.    Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment, if tax paid is more than tax payable or there is payment for tax that should not be payable;

b.    Notice of Nil Acquisition Duty of Right on Land and Building Assessment if tax paid is equal to tax payable.

(2)     In case of the maximum period referred to in paragraph (2) of Article 21 has elapsed and the Director General of Taxes has not given any decision, the claim for refund is considered to be granted and the Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment shall be issued within 1 (one) month.

(3)     A Refund of tax overpayment is given within 2 (two) months since the date of issuance of the Notice of Overpayment Acquisition Duty of Right on Land and Building Assessment.

(4)     In case of refund of tax overpayment is given after the period of 2 (two) months the Director General of Taxes shall give 2% (two percent) per month interest compensation of the delay.

(5)     Procedure of claim for refund of tax overpayment is regulated by a Minister Decree.

 

Elucidation of Article 22

 

Paragraph (1)

            The meaning of audit are:

a.    Office audit

b.    Field audit

 

Paragraph (2)

This paragraph gives a legal certainty for both Taxpayer and Directorate General of Taxes maintaining of a good tax-administration. Therefore, an application for overpayment by a Taxpayer has to be decided by the Director General of Taxes.

 

Paragraph (3)

            Sufficiently clear.

 

Paragraph (4)

            Sufficiently clear.

 

Paragraph (5)

            Sufficiently clear.

 

 

CHAPTER X

TAX REVENUE SHARING

 

Article 23

 

(1)     The State revenue from Acquisition Duty of Right on Land and Building is shared by 20% (twenty percent) for Central Government and 80% (eighty percent) for the respective Local Government.

(la)  Central Government revenue referred to in paragraph (1) is evenly distributed to   

        all Regency/Municipality Governments.

(2)     Local Government revenue referred to in paragraph (1) is shared by 20% (twenty percent) for the respective Provincial Government and 80% (eighty percent) for the respective Regency/Municipal Government.

(3)     Procedure of revenue sharing referred to in paragraph (1), (la), and (2) shall be regulated by a Minister Decree.

 

Elucidation of Article 23

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (la)

            Sufficiently clear.

 

Paragraph (2)

            Local Government's revenue is divided as follows:

a.    Province is 16% (sixteen percent), or 20% (twenty percent) of 80% (eighty percent),

b.    Regency/Town is 64% (sixty four percent), or 80% (eighty percent) of 80% (eighty percent).

 

Paragraph (3)

            Sufficiently clear.

 

 

 

 

 

CHAPTER XI

PROVISIONS FOR OFFICIALS

 

Article 24

 

(1)     Officials of Land Deed/Notary Public shall sign the transfer of right deed of land and or building only when Taxpayer submits tax payment evidence in form of Acquisition Duty of Right on Land and Building Payment Slip.

(2)     State-Auctioneer Official shall sign Auction Proceeding of land and or building transfer only when Taxpayer submits tax payment evidence in form of Acquisition Duty of Right on Land and Building Payment Slip.

(2a)  Official in charge of signing and issuing a decision of right conferral on land is

        allowed to sign and issue it only when Taxpayer submits tax payment evidence  

        in form of  Acquisition Duty of Right on Land and Building Payment Slip.

(3)     Registration of transfer of right on land due to inheritance or bequeathed grant is allowed to be done by Land Officials of Regency/Municipality only when Taxpayer submits tax payment evidence in form of Acquisition Duty of Right on Land and Building Payment Slip.

 

Elucidation of Article 24

 

Paragraph (1)

Submission of Payment slip is conducted by submitting a copy of Acquisition Duty of Right on Land and Building Payment Slip and showing the original.

 

Paragraph (2)

            The meaning of State-auctioneer official; is the auctioneer official class I and State-Auctioneer- Official class II.

 

Paragraph (2a)

            Sufficiently clear.

 

Paragraph (3)

The meaning of registration of a right on land is a right registration on "Buku tanah1 because of transfer of right on land.

 

 

Article 25

 

(1)     Officials of Land Deed/Notary Public and the Head of State Auction Office report the issuance of land and/or building deed or Auction Proceeding to the Directorate General of Taxes on or before 10th on the next month.

(2)     Reporting procedure for officials referred to in paragraph (1) shall be regulated by a Government Regulation.

 

Elucidation of Article 25

 

Paragraph (1)

            Example:

All of transfer of right on January 1998 by the Official has to be reported on or not later than February 10, 1998 by the official to the Directorate General of Taxes.

 

Paragraph (2)

            Sufficiently clear.

Article 26

 

(1)     Officials of Land Deed/Notary Public and State-Auctioneer official who violate the rules referred to in paragraphs (1) and (2) of Article 24, will be imposed administrative penalty and fine at the amount of Rp7,500,000.00 (seven million and five hundred thousand rupiahs) for every violation.

(2)     Officials of Land Deed/Notary Public who violate the rules referred to in paragraph (1) of Article 25, will be imposed administrative penalty and fine at the amount of Rp250,000.00 (two hundred fifty thousand rupiahs) for every report.

(2a) Official who is authorized to sign and issue right conferral violates the provisions
         referred to in paragraph (2a) of Article 24, will be imposed penalty in        

         accordance with legislative regulations.           

(3)     Land Official of Regency/Municipality who violates provisions referred to in paragraph (3) of Article 24 is imposed penalty in accordance with legislative regulations.

(3a) The Head of State Auction Office who violates provisions referred to in

        paragraph (1) of Article 25 is imposed by penalty based on legislative  

        regulations.

(4)     Deleted.

 

Elucidation of Article 26

 

Paragraph (1)

            Sufficiently clear.

 

Paragraph (2)

            Sufficiently clear.

 

Paragraph (2 a)

The applicable laws for the Official in this article; among others, Government Regulation Number 30 of 1980 concerning Government Official Discipline Regulation.

 

Paragraph (3)

            Sufficiently clear.

 

Paragraph (3 a)

            Sufficiently clear.

 

Paragraph (4)

            Sufficiently clear.

 

CHAPTER XII

FINAL PROVISIONS

 

Article 27

 

Since this Law comes into force, Ordonansi Ownership Change Duty Staatsblad 1924 Number 291 along with its amendments as long as concerning on Ownership Change Duty on property transfer in form of land and/or building is no longer valid.

 

Note:

(The provisions of this article is regulated by Law Number 21 of 1997).

 

Elucidation of Article 27

 

Sufficiently clear.

 

Article 27A

 

The matters which are not expressly mentioned in this Law the provisions of Law on General Provisions on and Tax Procedures shall have effect.

 

Elucidation of Article 27A

 

Sufficiently clear.

 

 

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