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Regulatory Area Number 3 In 2011

Original Language Title: Peraturan Daerah Nomor 3 Tahun 2011

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ights.

Article 3

The tax object that BPHTB does not charge is the tax object obtained: a. diplomatic representation and consulates based on the lead of lead treatment

back; b. country for governance and or for

implementation of the development in the common interest; c. body or representative of the International institution specified with

The Mayor's decision with the condition of not running the business or perform other activities outside of the function and task of the organization or representative of the organizDECIDED:

STIPULATING: AREA REGULATIONS ON CUSTOMS RIGHTS ACQUISITION OF LAND AND BUILDINGS.

CHAPTER I OF THE GENERAL PROVISIONS

Article 1

In Regulation of this Area referred to: 1. The area is the City of Bogor. 2. The Regional Government is the Mayor and the area device as

the element organizer of the local government. 3. The mayor is the Mayor of Bogor. 4. The Regional Device Working Unit (SKPD) is next to

local tax retax. 5. Designated officials are the Head of SKPD carrying out

area tax retax. 6. Body is a set of people and or capital that is

a unity of good who does business and does not undertake an undertaking that includes limited liability, a commander of a commanding officer, another company, the State-owned Business Agency (BUMN) or Area-owned entity (BUMD) with name and in any form, firm, conglomerate, cooperative, pension fund, fellowship, association, foundation, mass organization, political social organization, or similar organization, agency, fixed form of business, and other body shape.

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7. The acquisition of land rights and/or building is an act or legal event resulting in by him the rights of the land and/or building by a person or body.

8. The rights to the land and/or the building are the rights to the land including the right of management and the building above it as are referred to in statutes in the fields of land and building.

9. The Duties of the Land and the Building (BPHTB) is a tax on the acquisition of land and/or building rights.

10. A BPHTB tax subject is a private person or body acquiring rights to the land and/or building.

11. A mandatory BPHTB tax is a person or entity that acquires the rights to the land and/or building.

12. The Regional General Cash is a place of area money storage designated by the Mayor to accommodate all regional receipts and pay for the entire expenditure of the area.

13. The NJOP is an average price obtained from a transaction that occurs reasonably, and if there is no purchase transaction, the NJOP is determined by comparison of the price with another object that is not available. a type or new acquisition value or replacement NJOP.

14. The Regional Tax Bill ' s next letter called STPD is a letter to conduct a tax bill and/or administrative sanction and/or a fine.

15. The Regional Tax Decree, known as the SKPD, is a tax decree that determines the magnitude of the tax rate.

16. The next term is a tax decree that defines the amount of tax, the amount of tax credit, the amount of administrative sanctions, and the number of tax credits, the amount of tax credit, the amount of tax credit, the amount of tax, and the amount of tax credit. that still has to be paid.

17. More Pay Area Tax Decree that is next called SKPDLB is a tax decree that determines the amount of excess tax payments due to the amount of tax credits greater than the tax owed or should not be in debt.

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18. The Nihil Regional Tax Decree subsequently called SKPDN is a tax decree that determines the amount of the debt owed as much as the tax credit or undebted tax credit and no tax credits.

19. The Regional Tax Letter (SSPD) is a letter used by the taxpayer to make a debt payment or deposit of a debt owed to the Regional General Cash or to another payment designated by the Mayor.

20. The Regional Tax Notification Letter (SPTPD) is a letter by which the taxpayer is used to report the calculations and/or payment of taxes, tax objects and/or non-tax objects, and/or possessions and liabilities according to the terms of the tax, tax, tax, or tax-related items. Area tax laws.

21. The following additional tax decree for the term SKPDKBT is a tax decree that specifies in addition to the number of taxes that have been assigned.

22. A Real Action Letter is a letter of decision to correct a write error, miscount and/or error in the application of the taxation laws contained in SKPDKB, SKPDKBT, SKPDLB, SKPDN, or STPD.

23. The Objection letter is a decision letter on objections to SKPDKB, SKPDKBT, SKPDLB, SKPDN, or STPD submitted by taxpayer.

24. The appeal verdict is the tax judicial body ruling on the appeal against the Decree of Objection filed by the taxpayer.

25. Forced Mail is a warrant to pay for tax debts and tax billing fees.

26. An appeal is a legal effort that can be carried out by a taxpayer or a tax handler against a decision that may be appealed under laws.

27. A Tax Court is a judicial body that carries out judicial power for taxpayer or tax-tax seeking justice against a tax dispute.

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28. The next civil servant investigator called the PPNS is a particular civil servant in the Local Government's environment authorized by law to conduct an inquiry against the violation of the Regional Regulations.

CHAPTER II OF THE NAME, OBJECT, AND TAX SUBJECT

Article 2

(1) Taxes in Regulation of this Area are BPHTB. (2) The BPHTB tax object is the acquisition of the rights to the land and/or

buildings. (3) The acquisition of the rights to the land and/or building as intended

in paragraph (1) includes: a. Transfer of rights due to:

1. Sell it; 2. change; 3. Grant; 4. Grant grants; 5. An heir; 6. Income in the company or other legal entity; 7. the separation of rights resulting in the transition; 8. the appointment of buyers in the auction; 9. implementation of the judge ' s ruling that has the legal power

fixed; 10. Merger; 11. A smelter of business; 12. attempt; or 13. gifts.

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b. New rights granted because: 1. The continuation of the release of rights; or 2. beyond the release of rights.

(4) The rights to the land as referred to in verse (1) are: a. Proprietary rights; b. Rights To The Efland; c. The Right To The Building; d. Right-wear; e. Property of the House of Susun; and f. Management R3 of 2006 on the Regional Financial Management Guidelines as amended to the Regulation of Home Minister Number 59 of 2007 on Changes to the Regulation of Home Minister Number 13 of 2006 about the Local Financial Management Guidelines;

18. Regulation of Finance Minister Number 147 /MK.07/ 2010 about the Agency or International Instituts not charged with the Acquisition of the Rights of the Land and Buildings;

19. Decision of the Governor of West Java No. 188.342/Kep.237-Hukham/2011 on Evaluation of the Bogor Municipal Regulation Design on the Customs Acquisition of the Land and Buildings;

20. Bogor Municipal Regulation No. 13 Year 2007 on PoanPokok Financial Management of Regions (Bogor City Area Year 2007 Number 7 Series E);

21. Bogor Municipal Regulation No. 3 Year 2008 on Bogor Municipal Government Affairs (Bogor City Area 2008 Number 2 Series E);

22. City of Bogor Regional Regulatiation;

d. personal or body persons due to the conversion of rights or because of other legal actions in the absence of a name change;

e. private or body because of the waqf; and f. a person or person used for the benefit of worship.

Article 4 (1) The BPHTB tax subject is a person or body acquiring

the rights to the land and/or building. (2) The BPHTB tax is a person or person who acquires

the rights to the land and/or buildings.

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CHAPTER III THE BASE CHARGE, TARIFF, AND TAX CALCULATION MANNER

Section 5

(1) The basis of the BPHTB tax imposition is the Tax Object Acquisition Value

(NPOP). (2) NPOP as referred to in paragraph (1) in terms of:

a. Buy is the transaction price; b. swapping is the market value; c. grant is the market value; d. Grant grants are market value; e. The inheritance is the market value; f. the income in the company or other legal entity is the value

market; g. the separation of rights resulting in the transition is the market value; h. The transfer of rights due to the execution of the judge's ruling

The power of the law remains the market value; i. the granting of new rights to the land as a continuation of the release

rights are market value; j. The granting of new rights to the land beyond the release of the rights is the value

market; k. The integration is the market value; l. The smelting of business is the market value; m. The exchange rate is the market value; n. gifts are market value; and o. buyer ' s appointment in the auction is the transaction price that

listed in the auction treatises. (3) If NPOP is referred to in paragraph (2) the letters a up to

not known or lower than the NJOP used in the Use of the Earth Tax and Building (UN) on the year of the acquisition, the basis of the tax charge It's the NJOP of the United Nations.

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(4) If the United Nations NJOP as referred to in paragraph (3) has not been established at the time of BPHTB ' s fall, the magnitude of the UN NJOP may be based on the UN NJOP Attraction.

(5) The United Nations NJOP Attraction as referred to in paragraph (4) is temporary.

(6) The United Nations NJOP Attraction as referred to in paragraph (4) may be obtained in the Tax Services Office or the authority in which the UN is authorized. region.

(7) The magnitude of the Taxable Tax Object's acquisition value is set to Rp 60.000.00 (sixty million rupiah) for any taxpayer.

(8) In terms of the acquisition of the rights due to the inheritance or will of the will is received by the person A person who is still in a family-blood relationship in a line of descent straight from one degree to the top or One degree to the bottom with a will including husband/wife, the value of the Taxable Non-tax Object is set to be Rp 300,000.00 (three hundred million rupiah).

Section 6

Tarif BPHTB is set at 5% (five percent)

Section 7 (1) The debt of the owed tax is calculated by multiplying

the rate as referred to in Section 6 under the basis of the tax imposition as referred to in Section 5 of the paragraph (1) after minus the Value of Tax Object's Acquisition, as referred to in Section 5 (7) or paragraph (8)

(2) In terms of the Value Acquisition of the Tax Object as referred to in Section 5 of the paragraph (3) unknown or lower than the NJOP used in UN imposition on The year of acquisition, the underlying quantity of BPHTB is calculated by multiplying the rate as referred to in Article 6 with the United Nations NJOP after minus the Quantity Of Tax Object Acquisition Value, as referred to in Article 5 of the paragraph (7) or verse (8).

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CHAPTER IV TAX AREA

Article 8

The tax area is the area of the area.

BAB V

WHEN THE TAX IS OWED

Article 9 (1) When the tax is owed BPHTB for:

a. The purchase is from the date created and the deed is signed; b. swapping is from date created and signed

deed; c. grant is since date made and signed of the deed; d. A will grant is from date made and signed by the deed; e. The legacy is since the date in question lists

the transfer of his rights to the Office of the Land; f. Income in the company or other legal entity is since

the date was made and the deed was signed; g. the separation of rights resulting in the transition is since the date

created and the deed is signed; h. the verdict of the judge is from the date of the court ruling that

has a fixed legal force; i. the granting of new rights to the land as a continuation of the release

the right is from the date of the publication of the grant decision letter;

j. the granting of new rights beyond the release of the rights is from the date of the publication of the grant decree;

k. The integration is from the date created and the deed is signed;

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l. The attempted meltdown is from the date created and the deed is signed;

m. The attempt is to be found on the date of the date of the date of the date of the date of the date of the date of the gifts are since the date of the created and the signing of the deed; o. The auction is from the date of appointment of the auction winner.

(2) The tax on debt must be repaid at the time of the acquisition of the rights as referred to in paragraph (1).

CHAPTER VI PROVISIONS FOR OFFICIALS

Article 10

(1) The Land/Notary Acter Officer may only sign the deed

transfer of rights to the land and/or building after mandatory tax is handed proof Tax payments are SSPD.

(2) The head office of the state auction ministry can only sign the auction treatise on land rights and/or building after the taxpayer gives up evidence of a tax payment in the form of SSPD.

(3) The head of an office that guides the land can only register the right to land or registration of the transfer of rights to the ground after the taxpayer gives up the proof of the tax payment in the form of SSPD.

Article 11

(1) Land/Notary Akta Maker and office chief who

drugging the state auction service reports the creation of an auction or auction treatise on land and/or building to the Mayor's most slow on the next 10 (ten) months.

(2) More terms on the manner of reporting for officials as referred to in paragraph (1) are governed by the Mayor.

http://www.bphn.go.id/e provisions of the laws.

BAB VII DESIGNATION, PAYMENT METHOD AND RESEARCH

Article 13

(1) The taxpayer taxpayer pays a debt owed by not

basing the SKPD. (2) The tax payment as referred to in paragraph (1) is carried out

by using SSPD. (3) SSPD as referred to in paragraph (2) is also SPTPD. (4) SSPD as referred to in paragraph (2) is delivered to

The mayor or designated official as the material for the research.

Article 14

(1) The debt tax payment must be performed at once or Paid off. (2) The debt tax repayment is done at the Regional General Kas or

another place appointed by the Mayor.

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(3) Further provisions on the form, contents, size, layout of the payment, and delivery of the SSPD, as well as SSPD research as referred to in Article 13 of the paragraph (2) and paragraph (4) are governed by the Mayor.

Article 15

(1) In the term of 5 (five) years after the tax rate,

Mayor can publish: a. SKPDKB if based on the results of another

check, the owed tax is not or underpaid; b. SKPDKBT if new data found and/or data originally

has not been revealed which led to the addition of the amount of the tax owed after the release of SKPDKB;

c. SKPDN if the amount of tax debt is as large as the amount of tax or tax credits is not owed and there is no tax credit.

(2) The amount of tax shortfall in SKPDKB as referred to paragraph (1) the letter a imposed The administrative sanction of an administrative fine of 2% (two percent) month is calculated from a tax that is less or overdue for the longest period of 24 (twenty-four) months calculated from the time when the tax was in place with the publication. SKPBKB.

(3) The amount of tax deprivation in SKPDKBT as referred to in paragraph (1) letter b imposed administrative sanction is 100% (one hundred percent) of the amount of tax deprivation, unless the taxpayer is reporting

Article 16

(1) The mayor can publish the STPD if:

a. tax in the year running not or underpaid;

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b. from the SPTPD/SSPD research results there is a lack of payment as a result of miswriting and/or miscounting;

c. Tax is subject to administrative sanction and/or administrative fine.

(2) The amount of tax deprivation is owed. in STPD as referred to in paragraph (1) letter a and letter b plus an administrative sanction of 2% (two percent) each month for at least 15 (fifteen) months from the time of the tax period.

(3) Further provisions regarding the form, content, and layout of the STPD delivery method as referred to in paragraph (1) is governed by Mayor.

BAB VIII BILLING

Article 17

(1) SKPDKB, SKPDKBT, STPD, Real Decision Letter,

Mind Decision Letter, and appeals ruling that causes the amount of tax payable to be tax-billing basis and must be repaid in the most prolonged period of 1 (one) months from the date of publication.

(2) Further provisions regarding the tax invoicing manner are regulated by the Mayor.

Article 18

(1) Tax owed under SKPDKB, SKPDKBT, STPD,

Decision Letter The correcting, the Decree of Objection, and the verdict of an appeal that is not or are underpaid by mandatory tax on time, can be invoiced with the Paksa.

(2) The tax charge with the Paksa is executed under the provisions of the laws.

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CHAPTER IX DEDUCTIONS

Article 19

(1) At the request of the taxpayer, the Mayor may provide a reduction

the tax owed to the taxpayer due to: a. Certain conditions are mandatory with the object

tax

; or b. Certain conditions are mandatory for tax that has to do with the cause

due to certain; or c. land and/or building used for social interest or

education solely is not seeking an advantage. (2) Further terms on the granting of tax deductions that

owed as specified in paragraph (1) are governed by the Mayor.

BAB X

OBJECTION, APPEAL, AND LAWSUIT

Part Parts Objection

Article 20

(1) The tax Wajib can object only to the top Mayor

one: a. SKPDKB; b. SKPDKBT; c. SKPDLB; d. SKPDN.

(2) Objection is written in Indonesian by proclaims the amount of tax owed by the calculation of the taxpayer with clear reasons.

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(3) The objection must be submitted within the most prolonged period of 3 (three) months from the date of the letter as referred to in paragraph (1), unless the taxpayer may indicate that the term cannot be fulfilled due to circumstances in the Outside of his power.

(4) The tax of the taxpayer is required to pay off the tax that still must be paid the least amount of which the taxpayer has approved in the final discussion of the examination results, before the letter of objection is delivered.

(5) objections that do not meet the requirements as set forth in paragraph (2), paragraph (3), and the verse (4) is not considered a letter of objection, so it is not considered.

(6) The receipt of the receipt of the letter of objection provided by the Mayor or the appointed official or the mailing list of the letter of objection through a recorded post be a sign of receipt of the receipt of such a letter to the benefit of the taxpayer.

(7) If requested by the taxpayer for the purpose of filing an objection, the Mayor or the designated official is required to provide the caption in writing. things that are the basis of tax imposition.

Section 21

(1) the Mayor in the longest term of 12 (twelve) months since

the date of the letter of objection is received, must provide a decision over the objection to the submitted.

(2) Prior to the decree as Referred to in paragraph (1) published, the taxpayer may provide an additional reason or written explanation.

(3) The Mayor's decision on the objection may be either accepting in whole or in part, refusing, or adding to the magnitude of the tax. debunking.

(4) If the term as referred to in paragraph (1) has passed and The mayor did not make a decision, the objection to which it was considered granted.

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Second Section of the Appeal

Article 22

(1) The tax capital may apply for an appeal only to

the tax court against the decision over the objection set by the Mayor.

(2) A request as referred to in paragraph (1) is submitted in writing in the Indonesian Language for a clear reason for the most prolonged period of 3 (three) months from the date of the receipt of the decision compared to and attached to the copy of the letter the decision.

(3) The term to submit a lawsuit against the implementation

tax billing is 14 (fourteen) days from the date of billing. (3) The term to submit a lawsuit against any other decision other than

a lawsuit as referred to in paragraph (2) is 30 (thirty) days from the date received the defendant's decision.

(4) The term as contemplated in the verse (2) and go.id/

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The number of 6 referred to income

in a company or other legal entity is the transfer of the rights to the land and the building of a person or body to a limited liability or other legal entity as a result of a liability for any other legal entity. The inclusion of capital on a limited liability or other legal entity.

Figure 7

The separation of rights resulting in a transfer is a transfer of partial rights to the land and/or buildiaxes.

(3) Denda as referred to in paragraph (1) and paragraph (2) is state acceptance.

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Article 33

The criminal Tindak as referred to in Article 32 is not prosecuted after exceeding the term of 5 (five) years from the expiration of the tax.

BAB XVII INQUIRY

Section 34

(1) The investigation of the breach as referred to in

Article 32 is carried out by the PPNS in the Regional Government environment whose appointment is set in accordance with the provisions of the rules of the invitations.

(2) In carrying out the assignment of the investigation, the PPNS as referred to in paragraph (1) are authorized: a. receive, search, collect, and examine the description or

report with regard to the area of criminal taxation in order for the description or report to be more complete and clear;

b. examine, search, and collect information about persons or bodies about the correctness of actions committed in connection with the taxation of the area;

c. requesting the information and the evidence of a person or person with respect to the criminal conduct in the area of area taxation;

d. examine the books, records, and documents related to criminal acts in the area of area taxation;

e. Conducting a search warrant for bookkeeping, logging, and other documents, and confiscation of the evidence for the evidence;

f. ask for expert power assistance in order to perform criminal investigation duties in area taxation areas;

g. Please stop and/or prohibit someone from leaving the room or place, at the time of the examination ongoing and checking the identity of the person and/or the document being carried out as referred to in the letter e;

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h. Photographing a person with respect to an area's tax felon;

i. calls for people to be heard of his attachment and checked as a suspect or a witness;

j. Stop the investigation; k. perform other actions that need to smooth the investigation

a criminal offence in the area of taxation area according to the law that can be accounted for.

(3) the PPNS as referred to in paragraph (1) is under the co-ordination of the Investigator The Indonesian National Police in accordance with the provisions set up in Law No. 8 of the Year of 1981 on Criminal Events Law.

(4) the PPNS as referred to in paragraph (1) notify the start of the inquiry and deliver the results Its inquiry to the Public Prosecuts in accordance with the provisions set out in the Act. 8th Year 1981 of Criminal Event Law.

BAB XVIII TRANSITION

Article 35

Mechanism, payment method, and other provisions regarding regional taxation are carried out in accordance with the terms of the Code of Law. the provisions of the taxation field in the area.

CHAPTER XIX CONCLUDING PROVISIONS

Section 36

Things that have not been set in this Regional Regulation all along regarding the technical implementation of the implementation of the laws of the region.

set by the Mayor.

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Section 37

The rules of this section begin to apply at the date of the promultable.

So that everyone can know it, ordering the invitation of this Area Regulation with its placement in the City section of the City Bogor.

Specified in Bogor

on 24 March 2011 MAYOR OF BOGOR,

ttd.

DIANI BUDIARTO Was invited in Bogor on February 28, 2011

SECRETARY OF THE CITY AREA OF BOGOR,

ttd. BAMBANG GUNAWAN S. SHEET AREA OF BOGOR CITY 2011 NUMBER 2 SERIES B

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copies in accordance with the original Bogor municipal Secretariat

Legal Chief,

Ida Priatni

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EXPLANATION FOR

REGULATION OF THE CITY AREA OF BOGOR NUMBER 3 IN 2011

ABOUT

DUTIES ON LAND AND BUILDING RIGHTS

UMUM The area tax is one of the sources of funding that

is very important in order for the governance and development of the area. For that, in line with the purpose of regional autonomy, the acceptance of areas derived from the area tax from time to time must be continually improved. It is intended that the role of the region in meeting the needs of the area especially in terms of the provision of services to the community could be increased.

Redemption of Act No. 28 of 2009 on Tax

Regions and Retribution The area is one of the efforts to increase the financial capabilities of the local government through increased financing of the governance and development of areas derived from the Regional Original Revenue in particular that sourced tax. region, so the independence of the area in terms of financing of the holding government in the area can be realized.

One of the types of tax that can be levied by the area

county/city in accordance with Law No. 28 Year 2009 on Regional Taxes and Regional Retribution is the Customs Acquisition of the Land and the Building (BPHTB). In accordance with the provisions of Article 95 paragraph (1) of the Act Number 28 of the Year of 2009, the regional tax bill must be established with local regulations. In accordance with this, the designation of the regulations of this area is intended for the area to collect BPHTB in accordance with the provisions of the laws.

Next in the regulation of this area is set clear and resolute

regarding object, subject, imposition, and BPHTB fare. In addition, it is also set in terms of the administration of the solution.

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II. ARTICLE BY ARTICLE Article 1 Is quite clear. Article 2 Verse (1) Is quite clear. Verse (2) Is quite clear. Verse (3)

The letter of a number 1 is quite clear. Number 2 is pretty clear. Number 3 is pretty clear. The number 4 of the will is a designation

special will regarding the granting of land rights and or building to a specific person or legal entity in effect after the grant of the will has died.

` Number 5 Is Enough clear.

http://www.bphn.ayor can giving written permission to request to the official as referred to in paragraph (1) and Expert power as referred to in verse (2), the written proof and the taxpayer's information.

(6) The judge ' s request as referred to in paragraph (5), should mention the name of the suspect or the name of the defendant, the captions of which requested, as well as the link between the criminal case or the data concerned with the requested caption.

BAB XVI

CRIMINAL provisions

Article 32

(1) The tax of the persher auctions in accordance with the rules of the law.

paragraph 10

Verse (1) Clearly Enough

Verse (2) In question the "auction treatises" are quotations signed by the auction. by the head of the office that ' s drugging the state auction service.

Verse (3) Pretty clear. Article 11 Verse (1) Example:

All rights transitions in January 2011 by concerned officials must be reported most slowly on 10 February 2011 to the Mayor.

Verse (2) Is quite clear.

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Article 12 Verse (1) Pretty clear Verse (2) is quite clear. Paragraph (3) of the laws referred to among others

rules governing the discipline of civil servants.

Article 13

This tax-tax system is self assessment, where it is mandatory. is given the trust to count and pay its own tax owed by using SSPD and reporting it without basing it to SKPD.

Article 14

Verse (1) Is quite clear. Verse (2) Which is referred to elsewhere designated by

The Mayor is a healthy bank in accordance with the provisions of the laws.

Verse (3) Is pretty clear.

Article 15 This section is set about the issuer of the top tax decree

the paid tax itself. The issuer of a tax decree is addressed to certain taxpayers caused by the untrue in charge of the SSPD or because of the discovery of unreported fiscal data by tax.

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Verse (1) The provisions of this paragraph give the Mayor the authority to be able to publish SKPDKB, SKPDKBT or SKPDN only such cases in this paragraph, in other words only against the taxpayer Certain actual or based on the results of the examination does not meet the formal obligations and or the material obligations. Example: 1. A taxpayer does not deliver SSPD in

the 2009 tax year, after being reprimanded in a certain period of time also has not delivered the Regional Tax Notice Letter, then in the longest term 5 (five) of the Mayor's year can publishes the SKPDKB of its debt tax.

2. A taxpayer delivered the SSPD in tax year 2009. In the five (five) year periods, it turns out that the results of the delivered SPPD check are not true. On such underpaid taxes, the Mayor can publish SKPDKB plus administrative sanctions.

3. Tax is required for use in the Cloud Service, as described in the IBM Cloud Service instance, if applicable, in the term of the IBM Cloud Service, if applicable, at least five (5) years after the last term of the term of the applicable law. the amount of taxes owed, then the Mayor can publish SKPDKBT.

4. Taxpayer based on the Mayor's examination, as it turns out that the amount of taxes owed as much as the amount of tax credits or taxes is undebted and no tax credits, then the mayor can publish the Decree.

The letter a

It's pretty obvious. The letter b is pretty clear. The letter c is pretty clear.

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Verse (2) This paragraph governs the sanction against taxpayer that does not meet its tax obligations, which is to impose administrative sanctions of 2% (two percent) a month of tax that is not or overdue for a term of the longest 24 (twenty-four) months over taxes that are not or overdue are paid. Administrative sanctions were calculated from the time when the tax was in place until the publication of SKPDKB.

Verse (3)

In terms of the taxpayer does not meet its tax obligations as referred to in paragraph (1) letter b, i.e. with the discovery of new data and/or data that was previously unrevealed that came from the results of the examination so that In debt, taxes were imposed on administrative sanctions, which would be a 100% increase in the amount of tax deprivation. This administrative sanction is not imposed if the taxpayer reports it before the examination is held.

Article 16 Verse (1) The letter is fairly clear. The letter b

referred to as "research" is the examination of the office.

The letter c of the administrative sanction is subject to the mandatory tax that

not or underpaid the debt tax, while the administrative sanction is fine. be worn because it is not subject to any formal provisions, for example not or late delivering the SSPD.

Verse (2) This paragraph governs the imposition of the administrative sanction of the STPD which is published because: a. The taxable tax is not or underpaid; b. SSPD checks that generate less taxes

are paid for being miswritten and or miscalculated.

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Example: 1. The taxpayer is not or underpaid.

From the acquisition of land and building on 21 September 2009, the taxpayer "A" owed a tax of Rp 5,000.000.00. At the time of the acquisition, the tax was paid Rp 4,000.000.00. The tax shortfall was published by STPD on 23 December 2009, with the following calculation: Shortcomings of the cost. Rp 1,000.000.00 Denda = 4x2% x Rp1,000.000.00 = Rp 80.000.00 (+) The amount payable in STPD. Rp 1,080.000.00

2. The results of the BPHTB Section Letter. Taxpayers "B" acquired land and buildings on 18 June 2009. According to the SSPD examination, Wajib Tax "B" found that there was a miscount that caused a less paid tax of Rp 1,500,000.00. The tax shortfall was published by STPD on 23 September 2009 with the following calculation: Lack of pay. Rp 1,500,000.00 Denda=4x2% x Rp 1,500,000.00 = Rp 120,000.00 (+) The amount payable in STPD. Rp 1.620.000.00

Verse (3) Pretty clear.

Article 17 Verse (1) SKPDKB, SKPDKBT, STPD and Correcting Decisions,

The Decree of Objection and the Termination of Appeals that cause the amount of tax payable to be increased, is an administrative means for the Mayor to do tax billing.

Verse (2) Is pretty clear.

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Article 18 Pretty clear.

Article 19

Verse (1) The letter a

Certain conditions are conscripted with tax objects, e.g. 1. tax is not capable of being economically viable

acquired new rights through a government program in the field of fortanate;

2. A private taxpayer receives a grant from a private person who has a blood family connection in a line of descent straight from one degree to the top or one degree down.

The letter b

Certain conditions are required to have a relationship with Certain causes, examples: 1. taxpayer that acquires the right to the through

purchase of a government indemnial indemniation that is under the NJOP;

2. Taxpayers acquiring the rights to the land in lieu of land liberated by the government for common interests require special requirements;

3. Mandatory taxes on the economic and monetary crises that have an extensive impact on the economic life of nesional so that the taxpayer must restructure the business and or the business debt according to the discretion of the government.

clear. The letter h is pretty clear. It's pretty obvious. The letter j is pretty clear. The letter k

Is pretty clear.

The letter l is pretty clear.

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The letter m is quite clear. The letter n is pretty clear. The letter o referred to since the date of appointment

the winner of the auction is the date of the signing of the auction by the head of the office which is the service of the auction of state or otThe c

Example: Land and/or buildings used among others, for orphanages, nursing homes, orphaned homes, pesantren, schools that are not intended to seek benefits, private hospitals, public social services institutions.

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Verse (2) Is quite clear.

Article 20

Verse (1) If the taxpayer has argued that the amount of taxes in

the tax and tax decree is not as it should be, then the taxpayer m>

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In a permit issued by the Mayor must be listed as a taxpayer, the name of the designated party and the name of an official or expert or expert who is permitted to provide a description or display the written proof of Or about taxpayer. The granting of such permits is limited in matters deemed necessary by the Mayor.

Verse (5)

To carry out a trial hearing in criminal cases or perdata related to problems Area taxation, for the sake of the Mayor's judicial interest granted exemption permission for the privacy obligations to the tax officials and experts as referred to in paragraph (1) and paragraph (2), at the written request of the chief justice of the trial.

Verse (6) The intent of this paragraph is the restriction and affirmation,

that the taxation description The requested area is only about criminal or civil matters concerning the conduct or events concerning the area of taxation of the area and only limited to the suspect in question.

Article 32 Verse (1) In the presence of the Criminal sanctions, expected to be expected

a mandatory tax awareness to fulfill its obligations. The meaning of the aleness means accidental, negligation,

not careful or disregarded its obligations, so that it poses an area's financial loss.

Verse (2) Permade or actions as contemplated on verse

this is done intentionally, subjected to heavier sanctions than alpa, given the importance of tax revenue for the area

.

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Verse (3) Is quite clear. Article 33 Pretty clear. Article 34 Verse (1) Investigators in the area of regional taxation are officials

Certain civil servants in the Regional Government environment are appointed by authorized officials in accordance with the provisions of the laws. The investigation of a criminal offence in the area of area taxation is carried out according to the provisions set up in the Criminal Events Act.

Verse (2) Is quite clear. Verse (3) Is quite clear. Verse (4) Is quite clear. Article 35 It is pretty clear. Article 36 Pretty clear. Article 37 Is quite clear.

ADDITIONAL LEAF AREA OF BOGOR CITY NUMBER 29

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t been revealed or has not been reported.

Verse (4) These provisions are intended to provide certainty

the law to the taxpayer and the fiscus and in the order of administrative order, therefore the objection proposed by the taxpayer must be given a decision by the Mayor in the the longest term of 12 (twelve) months since the letter of objection is received.

Article 22 Is quite clear.

Article 23 Is quite clear. Article 24 Verse (1) Is quite clear. Verse (2) Is quite clear. Verse (3) Is quite clear. Verse (4) In terms of the time limit cannot be fulfilled by the plaintiff

due to circumstances beyond its power (force majeur), then the term is meant to be considered for extended.

Verse (5) It is quite clear. Verse (6) Is pretty clear.

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Article 25 Is quite clear. Article 26 Verse (1) Quite clearly paragraph (2) The letter a in practice may be subject to administrative sanction

imposed on the mandatory tax is not appropriate due to the imposition of the tax officer who can charge a taxpayer that is not. Guilty or not understanding the rules of taxation. In such case, administrative sanctions are fines and the established increases may be abolished or reserved by the Mayor.

The letter b of the Mayor due to his office and berlandaskan elements

justice may decipher or Untrue tax provisions, such as mandatory taxes were rejected by submitting their objection because it does not meet the formal requirements (inserts a letter not in time) even though the material requirements are met.

The c-letter is sufficient Clear. It's pretty clear. The letter e is quite clear.

Verse (3) Is pretty obvious.

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Article 27 Verse (1) Is quite clear. Verse (2) The mayor before giving a decision in terms

the excess tax payment must do first inspection.

Verse (3) It is pretty clear. Verse (4) This paragraph gives the legal certainty of good law to

taxes and fiscus and in order of the administration of taxation. Therefore, the application of overpayment of tax payments submitted by taxpayer must be given a decision by the Mayor

. Verse (5) Is pretty clear. Verse (6) Is quite clear. Paragraph (7) rewards for the delay of return

The excess tax payment is calculated from the 2 (two) month limit since the release of SKPDLB to the time of the overpayment.

Article 28 It is quite clear. Article 29 Verse (1) The expiration of this tax-billing term needs to be set to

ascertain the legal certainty when such tax debt cannot be invoiced again.

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Verse (2) The letter in the case of issued reprimand letter and Paksa letter,

billing expiry is calculated from the date of the delivery of the Paksa.

The letter b

referred to the tax debt recognition Directly the taxpayer by his consciousness, he still has a tax debt and has not paid it back to the Local Government. Indirect taxes are not real-real directly state that he admitted to having tax debts to the Local Government, for example: 1. Tax is required to apply

instalment/delay payment; 2. The taxpayer applied for an objection.

The letter c is pretty clear. Verse (3) Is quite clear. Verse (4) Is quite clear. Verse (5) Is quite clear. Article 30 Is Pretty Clear.

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Article 31 Verse (1) Any official of both tax officers and those

who perform duties in the taxation field, are prohibited to disclose the mandatory privacy of the area between the taxation and the tax problem. another: a. financial report notices, and others

that are reported by taxpayer; b. data obtained in the frame of execution

examination; c. documents and/or data obtained from the party

third that are confidential; d. documents and/or tax-mandatory secrets pursuant to

the provisions of the laws. Verse (2) Experts, such as linguists, accountants, lawyers,

and so on appointed by the Mayor to assist in the implementation of the area ' s taxation Act is the same as the banned tax officer anyway to disclose The confidentiality of the confidentiality agreement is subject to the terms of this agreement.

Verse (3)

In question with other parties, among other things are state agencies or local government agencies that are authorized to conduct checks in the area of area finance. In the sense of information, among other things, the identity of the taxpayer and the information is common about regional taxation.

Verse (4) For the benefit of the area, e.g. in the frame of inquiry,

the prosecution or in the order to conduct cooperation with other agencies, the written or written evidence of or about the taxpayer may be provided or shown to a particular party appointed by the Mayor.