Regulatory Area Number 3 In 2011

Original Language Title: Peraturan Daerah Nomor 3 Tahun 2011

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e452bda1e38140b7af313634353134.html

REGIONAL NEWS BOGOR BOGOR CITY GAZETTE in 2011 No. 2 Serie B REGULATIONS AREA of BOGOR CITY number 3 in 2011 ABOUT the BEA ACQUISITION of RIGHTS OVER LAND and BUILDINGS with the GRACE of GOD ALMIGHTY the MAYOR of BOGOR, Considering: a. that the Bea acquisition of Rights over the land and building tax is a kind of kabupaten/kota area under article 2 paragraph (2) letter k Act No. 28 of 2009 about local tax Levies and the region; b. that the Bogor City Government together with the regional people's representative Council (DPRD) Bogor City has approved the Joint Draft local regulations (Raperda) city of Bogor about Bea acquisition of Rights over the land and buildings, and in accordance with Article 189 Law Number 32 of 2004 concerning Regional Government as it has several times changed with Act No. 12 of 2008 about the second amendment in the Law Number 32 of 2004 concerning Regional Government submitted to the Governor of West Java to be evaluated; 1 http://www.bphn.go.id/2 c. that the results of the evaluation as referred to in the letter b is assigned based on the decision of the Governor of West Java Number 188.342/Kep. 237-Hukham/2011 about the evaluation of the draft Regulations of the regional city of Bogor about Bea acquisition of Rights over the land and buildings, and has done the consummation between LEGISLATORS and the Mayor of the city of Bogor Bogor Bogor LEGISLATIVE Decree Number 973-6 in 2011 about the approval of the Draft local regulations against consummation of Bogor about Bea acquisition of Rights over the land and buildings based on the results of the evaluation of the Governor of Java West; d. that based on considerations as referred to in letter a, letter b, letter c and the need to establish local regulations about the Bea acquisition of Rights over the land and buildings; Remember: 1. Act No. 16 of 1950 on the establishment of areas of major cities in the Province of East Java, Central Java, West Java, and Yogyakarta special region (State Gazette of the Republic of Indonesia in 1950, an additional Sheet of the Republic of Indonesia Number 551) as amended by Act No. 13 of 1954 about Modifying Act No. 16 and 17 in 1950 (Republic of Indonesia before) on the establishment of areas of large cities and small towns in Java (Gazette Republic of Indonesia Number 40 of 1954 Additional Sheets, the Republic of Indonesia Number 551); 2. Law No. 8 of 1981 on the law of criminal procedure (State Gazette of the Republic of Indonesia Number 76 of 1981, additional sheets of the Republic of Indonesia Number 3209); http://www.bphn.go.id/3 3. Act No. 6 of 1983 on the General provisions of the Ordinance of taxation (Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 about the fourth Change in the law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 62 in 2009 Additional Sheets, the Republic of Indonesia Number 4999); 4. Act No. 7 of 1997 concerning Tax Billing with Force (Gazette of the Republic of Indonesia Number 42 in 1997, an additional Sheet of the Republic of Indonesia Number 3686) as amended by Act No. 19 of 2000 on changes to the Act No. 7 of 1997 concerning Tax Billing with Force (Gazette of the Republic of Indonesia Number 129 of 2000, an additional Sheet of the Republic of Indonesia Number 3987); 5. Act No. 14 of 2002 about the Tax Court (State Gazette of the Republic of Indonesia Number 27 in 2002, an additional Sheet of the Republic of Indonesia Number 4189); 6. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 7. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 8. Act No. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389); http://www.bphn.go.id/4 9. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437) as it has several times changed with Act No. 12 of 2008 about the second amendment in the Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 59 in 2008, an additional Sheet of the Republic of Indonesia Number 4844); 10. Act No. 27 of 2009 about the people's Consultative Assembly, the House of representatives, the regional representative Council, and the regional House of representatives (State Gazette Republk Indonesia in 2009 Number 123, the extra Sheet Republic of Indonesia 5043); 11. Act No. 28 of 2009 about local tax and Regional Levies (State Gazette of the Republic of Indonesia Number 130 in 2009, an additional Sheet of the Republic of Indonesia Number 5049); 12. Government Regulation Number 58 in 2005 about the financial management area (State Gazette of the Republic of Indonesia Number 140 in 2005, an additional Sheet of the Republic of Indonesia Number 4578); 13. Government Regulation Number 79 in 2005 about Coaching Guidelines and supervision of the Organization of the Government (State Gazette of the Republic of Indonesia Number 165 in 2005, an additional Sheet of the Republic of Indonesia Number 4593); 14. Government Regulation number 16 in 2010 on guidelines for the preparation of the regional House of representatives Rules about Conduct of the regional House of representatives (State Gazette of the Republic of Indonesia number 22 in 2010, an additional Sheet of the Republic of Indonesia Number 5104); http://www.bphn.go.id/5 15. Government Regulation number 19 of 2010 regarding the procedures for the implementation of Tasks and authorities as well as the financial position of the Governor as the representative of the Government in the territory of the province (State Gazette of the Republic of Indonesia number 25 in 2010, an additional Sheet of the Republic of Indonesia Number 5107); 16. Government Regulation Number 69 in 2010 about the procedures for the granting of Tax Incentives and utilization of Voting area and Regional Retribution (Gazette of the Republic of Indonesia Number 119 in 2010, an additional Sheet of the Republic of Indonesia Number 5161); 17. Regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines as amended be regulation of the Minister of Home Affairs Number 59 in 2007 about the changes to the regulation of the Minister of Home Affairs number 13 year 2006 Financial Management Guidelines of the region; 18. Regulation of the Minister of finance Number 147/MK. 07/2010 about the agency or international institutions that are not charged the acquisition of rights to the Land and buildings; 19. West Java Gubernatorial Decree Number 188.342/Kep. 237-Hukham/2011 about the evaluation of the draft Regulations of the regional city of Bogor about Bea acquisition of Rights over the land and buildings; 20. Applicable local Bogor City number 13 in 2007 about Staples – Principal financial management area (area of Bogor City Gazette Year 2007 number 7 Series E); 21. Applicable local Bogor City number 3 in 2008 about the Affairs of the Government of the city of Bogor (Bogor City Gazette in 2008 number 2 E series); 22. Applicable local Bogor City No. 9 in 2009 about the General provisions and ordinances of tax areas (areas of Bogor City Gazette in 2009 No. 5 Series E); http://www.bphn.go.id/6 23. Regional Bogor City Regulation number 3 of 2010 about the Organization of the device area (area of Bogor City Gazette in 2010 number 1 D Series); Together with the approval of the HOUSE of REPRESENTATIVES of the REGIONAL CITY of BOGOR and BOGOR MAYOR DECIDED: setting: LOCAL REGULATIONS ABOUT the BEA ACQUISITION of RIGHTS OVER the LAND and buildings. CHAPTER I GENERAL PROVISIONS article 1 In this Area Regulations is: 1. The area is the city of Bogor. 2. Local Government is the Mayor and the region as organizer of the local government. 3. The Mayor is the Mayor of Bogor. 4. The regional unit of the device Work hereinafter abbreviated SEGWAY is implementing the poll tax areas. 5. the designated Official is the head of a voting exercise the SEGWAY tax areas. 6. The Agency is a group of people and or capital which is the unity of both doing business and not doing business that includes limited liability company, the company komanditer, the company's other State-owned enterprises (SOEs) or Areas owned enterprises (BUMD) with name and in any form, firm, peers, cooperatives, pension funds, Association, Assembly, foundations, organizations, social organizations and political organizations or similar forms, institutions, businesses, and other entities. http://www.bphn.go.id/


7 7. Acquisition of rights over the land and/or buildings is the Act or legal events resulting in acquired rights over the land and/or buildings by private persons or entities. 8. Land rights and/or building is land rights including rights management, along with a building on it as stipulated in the legislation in the field of land and buildings. 9. Bea acquisition of Rights over the land and buildings are hereafter BPHTB is tax on the acquisition of rights over the land and/or buildings. 10. The subject of tax is a private person BPHTB or entities who acquired the rights to the land and/or buildings. 11. Taxpayers BPHTB is a person or entity that acquires rights over land and/or buildings. 12. Regional Public Cash is money storage area designated by the Mayor to hold the entire reception area and pay the entire expenditure areas. 13. the Value of the object of the tax hereinafter abbreviated NJOP was average price obtained from the transaction that occurs on a reasonable, and if not there is buying and selling, NJOP is determined through a price comparison with other similar objects or the value of obtaining a new or replacement NJOP. 14. The letter of the Bill's tax hereinafter referred to as STPD areas is the letter to do your tax bill and/or administrative penalties and/or fines. 15. The letter of the statutes, tax areas hereinafter referred SEGWAY is a letter the Tax Ordinance define the magnitude of the principal amount of the tax. 16. The letter of the statutes, tax areas Less Pay hereinafter referred SKPDKB is the letter of the tax provision that determines the magnitude of the principal amount of the tax, the amount of the tax credit, the amount of the deficiency payment of principal taxes, administrative sanctions, and the magnitude of the amounts still to be paid. 17. Letter to pay More tax areas Ordinance that henceforth SKPDLB is the letter of the Tax Ordinance define the amount of overpayment of tax due to the tax credit amount is greater than the taxes owed or should not be payable. http://www.bphn.go.id/8 18. Letter of the statutes for the zero tax areas hereinafter referred SKPDN is the letter of the Tax Ordinance determine the amount of tax payable as large as a tax credit or tax is not payable and no tax credit. 19. Letter of Tax Deposit areas hereafter SSPD is a letter that is used by the taxpayer for the payment or remittance of tax owed to the Public Treasury of the area or other payment to the place designated by the Mayor. 20. The notice of tax areas hereinafter referred SPTPD is a letter by the taxpayer is used to report the calculation and/or tax payments, tax and/or object rather than the object of the tax, and/or possessions and obligations in accordance with the regulations of the area. 21. A letter of Provision of additional Pay Less local tax hereinafter referred SKPDKBT is the letter of the tax provision that determines the top supplement amount of tax that has been set. 22. The decision letter of Rectification is a decree to correct typos, mistakes count and/or confusion in the application of the provisions of the regulations contained in SKPDKB, SKPDKBT, SKPDLB, SKPDN, or STPD. 23. Objection decision letter is a letter decision on objections to the SKPDKB, SKPDKBT, SKPDLB, SKPDN, or STPD filed by taxpayers. 24. The verdict of the appeal is the judicial body ruling tax on the appeal against the decision letter of Objection filed by the taxpayer. 25. Letters warrant was Forced to pay the tax debt and tax billing costs. 26. The appeal is the remedy which can be done by the taxpayer or the tax against an insurer can appeal decisions based on laws and regulations. 27. The tax court is the judicial body that carries out the powers of the judiciary to the taxpayer or the tax that the insurer seeking justice against a tax dispute. http://www.bphn.go.id/9 28. Investigator civil servant who in 1988, hereinafter referred to is the particular civil servant officials in the local government environment which was authorized by special legislation to do the investigation against violation of local regulations. CHAPTER II name, object, and the SUBJECT of TAX article 2 (1) of the tax Rules in this area are BPHTB. (2) the object of taxation BPHTB is acquisition of rights over the land and/or buildings. (3) the acquisition of land rights and/or building referred to in subsection (1) include the following: a. the transfer of rights because: 1. sale and purchase; 2. Exchange; 3. grant; 4. grant probate; 5. the heir; 6. infusion in the company or other legal entity; 7. separation of rights that resulted in the transition; 8. designation of the buyer in an auction; 9. the implementation of the ruling of the judge who has the force of law; 10. merger; 11. smelting venture; 12. the expansion effort; or 13. gift. http://www.bphn.go.id/10 b. grant new rights because: 1. the continuation of the waiver; or 2. outside of the waiver. (4) land rights as referred to in subsection (1) is: a. proprietary rights; b. use rights Efforts; c. Building use rights; d. usage rights; e. property rights over units of Flats; and f. the Rights Management. Article 3 the object of the tax is not subject to the tax is the object BPHTB obtained: a. diplomatic representatives and consulates based on the principle of reciprocal treatment; b. State for the Organization of the Government and for the implementation of development or to the public interest; c. Agency or a representative of the international institutions established by the decision of the Mayor on the condition of not working or doing other activities outside of the functions and tasks of the agency or a representative of the Organization; d. private person or entity because of the conversion right or by other laws in the absence of a name change; e. private person or entity due to endowments; and f. a private person or entity that is used for the purpose of worship. Article 4 (1) of the tax Subject is private person BPHTB or entities who acquired the rights to the land and/or buildings. (2) taxpayers BPHTB is a private person or entity that acquires rights over land and/or buildings. http://www.bphn.go.id/11 CHAPTER III BASIC IMPOSITION, tariffs, TAXATION and HOW to article 5 (1) of the basic taxation BPHTB is a value Object Acquisition tax (NPOP). (2) the NPOP as mentioned on paragraph (1) in the event that: a. the sale is the price of the transaction; b. Exchange is market value; c. grant is market value; d. grant probate is market value; e. the heir is the market value; f. infusion in the company or other legal entity is the market value; g. the separation of rights that resulted in the transition is the market value; h. rights of passage because of the implementation of the ruling of the judge who has the power of law remains is market value; i. the granting of new rights over the land as a continuation of the waiver is market value; j. granting new rights over the land outside of the waiver is market value; k. merger is market value; b. smelting business was the market value; m. expansion effort was the market value; n. Prize is market value; and o. designation of the buyer in an auction is the price of the transactions listed in Tractate auction. (3) if the NPOP as referred to in paragraph (2) letter a to letter n is not known or is lower than the NJOP used in taxation of Earth and building (PBB) in the year of occurrence of the acquisition, basic taxation used is the NJOP UN. http://www.bphn.go.id/12 (4) When UN NJOP as mentioned on paragraph (3) has not been established at the time of terutangnya, the size of the UN NJOP BPHTB can be based on Affidavits NJOP UN. (5) UN NJOP Affidavits referred to in subsection (4) is temporary. (6) Certificate NJOP UN as mentioned on paragraph (4) can be obtained at the tax services office or authorized agencies in the area. (7) the magnitude of the value of the acquisition Tax Taxable Object set is Rp 60,000,000.00 (sixty million rupiah) for each taxpayer. (8) in case of acquisition of rights because the heir, or grant her a private person who is still accepted in family relationships in the blood line of the straight one degree up or down one degree with grant givers included husband/wife's will, the value of the acquisition Tax Taxable Object set is Rp 300,000,000.00 (three hundred million rupiah). Article 6 Tariffs BPHTB set of 5% (five per cent) of article 7 (1) a quantity of principal taxes owed is calculated by multiplying the price of the ways referred to in article 6 on the basis of taxation as stipulated in article 5 clause (1) after deducting the value of the acquisition of objects of Taxation Not Taxable as stipulated in article 5 paragraph (7) or (8) of paragraph (2) in terms of the value of the acquisition of objects of Taxation as stipulated in article 5 paragraph (3) is not known to or lower than the NJOP used in the imposition of the UNITED NATIONS in the year of occurrence of the acquisition, the magnitudes of principal BPHTB owed calculated by way of multiplying the fare as stipulated in article 6 by the UN after the NJOP reduced the value of the acquisition of objects of Taxation Not Taxable as stipulated in article 5 paragraph (4) or subsection (8). http://www.bphn.go.id/


13. CHAPTER IV, article 8 of the TAX COLLECTION AREA the area of the poll tax was the territory of the region. Chapter V when TAX PAYABLE article 9 (1) when the tax terutangnya BPHTB to: a. the sale is as of the date made and the signing of the deed; b. Exchange is as of the date made and the signing of the deed; c. grant is as of the date made and the signing of the deed; d. grant probate is as of the date made and the signing of the deed; e. the heir is concerned since the date of registering the transition right into the Office of land; f. infusion in the company or other legal entity is as of the date made and the signing of the deed; g. the separation of rights that resulted in the transition is as of the date made and the signing of the deed; the judge's ruling h. is from the date of the Court decision has the force of law that remain; i. the granting of new rights over the land as a continuation of the waiver is from the date of publication of the decree granting rights; j. granting new rights outside of the waiver is from the date of publication of the decree granting rights; k. merger is as of the date made and the signing of the deed; http://www.bphn.go.id/14 l. smelting venture is as of the date made and the signing of the deed; m. expansion effort is as of the date made and ditadatanganinya Act; n. Prize is as of the date made and the signing of the deed; o. auction was from the date of appointment of the winner of the auction. (2) the Tax payable must be repaid in the wake of the acquisition of rights as referred to in paragraph (1). CHAPTER VI PROVISIONS for OFFICIALS of article 10 (1) land deed official/Notary deed signed can only transfer of land rights and/or building after taxpayers submit proof of payment of the tax in the form of SSPD. (2) the Head Office of the State auction services wing can only sign a treatise auction acquisition of rights over the land and/or buildings after taxpayers submit proof of payment of the tax in the form of SSPD. (3) Head Office: land can only perform the registration of land rights or registration of transition of land rights after taxpayers submit proof of payment of the tax in the form of SSPD. Article 11 (1) land/deed official Notary Office and the head of the country's auction services: report creation deed or treatise auction acquisition of rights over the land and/or buildings to the Mayor at least 10 (ten) the next month. (2) further Provisions regarding the procedures for reporting to the officials referred to in subsection (1) is governed by the Mayor. http://www.bphn.go.id/15 article 12 (1) land/deed official Notary Office wing and head of the service of the State who violate provisions of the auction as stipulated in article 10 paragraph (1) and paragraph (2) of the administrative sanctions imposed fines amounting to Rp 7,500,000.00 (seven million five hundred thousand dollars) for each violation. (2) land/deed official Notary Office wing and head of the service of the State who violate provisions of the auction as stipulated in article 11 paragraph (1) be penalized with administrative fines of Rp 250,000.00 (two hundred and fifty thousand dollars). (3) Head Office: land in violation of the provisions referred to in article 10 paragraph (3) be penalized in accordance with the provisions of the legislation. CHAPTER VII ASSIGNMENT, the procedures for PAYMENT and RESEARCH Article 13 (1) taxpayer is obligated to pay taxes owed by not basing on the existence of the SEGWAY. (2) the payment of the tax referred to in subsection (1) is done using SSPD. (3) the SSPD referred to in subsection (2) is also the SPTPD. (4) the SSPD as referred to in paragraph (2) is submitted to the mayor or officials designated as material to do the research. Article 14 (1) the payment of the tax payable must be done all at once or in full. (2) payment of taxes owed are done in the General area of Cash or any other place designated by the Mayor. http://www.bphn.go.id/16 (3) further Provisions concerning the form, content, size, manner of payment, and delivery, as well as research SSPD SSPD as stipulated in article 13 paragraph (2) and subsection (4) is governed by the Mayor. Article 15 (1) within the period of 5 (five) years after the time of terutangnya taxes, the Mayor may publish: a. SKPDKB when based on inspection results or other information, the tax payable is not or less pay; b. SKPDKBT when found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed after the publication of SKPDKB; c. SKPDN in the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit. (2) the amount of the shortage of owed taxes in SKPDKB as referred to in paragraph (1) letter a of the administrative sanctions imposed administrative fines of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya up to the publication SKPBKB. (3) the amount of the shortage of owed taxes in SKPDKBT as referred to in paragraph (1) letter b administrative penalties in the form of a rise in the amount of 100% (one hundred percent) of the amount of the tax deficiencies, unless the taxpayer reported the own actions prior to the examination. Article 16 (1) the Mayor may publish STPD if: a. the tax in the current year is not or less paid; http://www.bphn.go.id/17 b. from the results of the research there were shortcomings SSPD SPTPD/payments as a result of incorrectly written and/or wrong count; c. tax payers administrastif penalized and/or administrative fines. (2) the amount of the shortage of owed taxes in STPD as referred to in paragraph (1) letter a and letter b coupled with administrative sanctions of 2% (two percent) per month for the longest 15 (fifteen) months from the time the tax terutangnya. (3) further Provisions concerning the form, content, and manner of delivery as referred to in paragraph STPD (1) is governed by the Mayor. CHAPTER VIII BILLING article 17 (1) SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the appeal which led to the amount of tax to be paid is increased tax collection basis and must be repaid within a period of not longer than 1 (one) month from the date of publication. (2) further Provisions regarding the procedures for the collection of tax is governed by the Mayor. Article 18 (1) the Tax payable on the basis of SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the appeal is not or less paid by taxpayers in time, could be charged with mail. (2) the tax Billing with Forcibly carried out based on the provisions of the legislation. http://www.bphn.go.id/6 CHAPTER IX a REDUCTION in article 19 (1) upon application for the taxpayer, the Mayor can give tax deductions owed to taxpayers because: a. the specific condition of the taxpayer who has to do with the object of taxation; or b. a condition certain taxpayers that have to do with a certain causal; or c. the land and/or buildings used for social or educational interest solely is not looking for profit. (2) the provisions on the grant of tax deductions are payable as referred to in subsection (1) is governed by the Mayor. CHAPTER X the OBJECTION, an appeal is considered part of the LAWSUIT, and Objecting to article 20 (1) the taxpayer can file objections to the Mayor over an: a. SKPDKB; b. SKPDKBT; c. SKPDLB; d. SKPDN. (2) an objection is filed in writing in the Indonesian Language with the suggested amount of tax payable according to the calculations of taxpayers with clear reasons. http://www.bphn.go.id/19 (3) the objection must be filed in writing within three (3) months from the date of the letter referred to in subsection (1), unless the taxpayer can show that that period cannot be met due to circumstances beyond his control. (4) the taxpayer who submits an objection to the tax payers are paying off that still must be paid at least a number of agreed-upon tax payers in the final discussion of the results of the examination, before the letters of objection is delivered. (5) Objections that do not meet the requirements referred to in subsection (2), subsection (3), and subsection (4) are not considered letters of objection, so it can't be considered. (6) the receipt of the letter of objection given by the mayor or the designated officials or sign mail delivery via registered mail objection be a sign of receipt letter of objection for the sake of the taxpayers. (7) if requested by the taxpayer for the purposes of the filing of the objection, the mayor or the designated officer is obligated to provide a written description of the things that became the basis of taxation. Article 21 (1) Mayor the longest period of 12 (twelve) months from the date of the letter of objection is received, it should give a decision on the objection raised. (2) before the decree referred to in subsection (1) is published, the taxpayer may deliver a written explanation or additional reasons. (3) the decision of the Mayor over the objections can be either entirely or partially accept, reject, or increase the magnitude of the tax owed. (4) if the period referred to in subsection (1) has passed and the Mayor has not given a decision, the objection filed is considered granted. http://www.bphn.go.id/


20 the second part of article 22 Appeals (1) the taxpayer may file a petition for appeal to the tax court against the decision on the objection set out by the Mayor. (2) the Application referred to in subsection (1) is filed in writing in the Indonesian Language with obvious reasons within a period of not longer than three (3) months from the date of receipt of the decision compared and attached with a copy of the decision letter. (3) the filing of a petition of appeal suspending the obligation to pay tax up to 1 (one) month from the date of issuance of the verdict of the appeal. Article 23 when filing the objection or appeal is granted partially or completely, the excess payment of taxes on the amount paid as stipulated in article 20 paragraph (4) were returned with plus rewards of 2% (two percent) a month for the longest 24 (twenty-four) months. The third part of the lawsuit section 24 (1) a lawsuit filed in writing in the Indonesian Language to tax court. (2) the time period for the filed a lawsuit against the implementation of tax collection is fourteen (14) days from the date of billing. (3) the time period for filing a lawsuit against the decision of the lawsuit other than as referred to in paragraph (2) is thirty (30) days from the date of the accepted decision that sued. (4) the time period referred to in subsection (2) and paragraph (3) does not bind when the specified time period can not be fulfilled due to circumstances beyond the powers of the plaintiff. http://www.bphn.go.id/21 (5) extension of the time period referred to in subsection (4) is 14 (fourteen) days counted since the end of circumstances beyond the powers of the plaintiff. (6) toward one (1) billing implementation or one (1) decisions filed one lawsuit letter. Article 25 other matters related to the implementation of the appeals and lawsuits along is not set in the regulation of this area, carried out in accordance with the legislation. CHAPTER XI RECTIFICATION, cancellation PROVISION, REDUCTION and REMOVAL or REDUCTION of ADMINISTRATIVE PENALTIES Article 26 (1) upon application for the taxpayer or by his Office, the Mayor can fix SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, which in its publication there were typos and/or computational errors and/or erroneous implementation of certain provisions of the regulations in this area. (2) the Mayor may: a. reducing or abolishing the administrative sanction in the form of fines and tax increases are payable according to the legislation of taxation area, in terms of the sanctions imposed because of the kekhilafan taxpayer or not because his error; b. reduce or cancel SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, that is not true; c. reduce or cancel STPD; d. cancel the examination results or the tax provision enforceable or not published in accordance with the prescribed procedures; and e. reduce the Ordinances of tax payable based on the consideration of the ability to pay taxpayers or certain conditions of tax objects. http://www.bphn.go.id/22 (3) further Provisions regarding the procedures for the reduction or removal of administrative sanctions and the reduction or cancellation of the Ordinances of tax referred to in subsection (2) is governed by the Mayor. CHAPTER XII the REPAYMENT of OVERPAID article 27 (1) of the overpaid tax, taxpayers may apply for a refund to the Mayor (2) the mayor or officials who are appointed for a period of not longer than 12 (twelve) months from the receipt of the application for a refund of the excess tax payments referred to in subsection (1) must give a decision. (3) the Mayor after making an examination of published: a. SKPDLB in the amount of tax paid is apparently larger than the amount of tax payable or tax payment is done should not be payable; b. SKPDN in the amount of tax paid is equal to the amount of tax owed. (4) if the period referred to in subsection (2) exceeded the Mayor's appointed officials or giving the decision, requests for refund of overpaid tax is deemed granted and SKPDLB must be issued in writing within one (1) month. (5) If a taxpayer has other tax debts, other tax overpayment, the excess on paragraph (2) is directly calculated to pay off the tax debt in advance. (6) a refund of the excess tax payments made in writing within 2 (two) months from the publication of SKPDLB. (7) If a refund of the excess tax payments made after passing a 2 (two) months from the publication of SKPDLB, the Mayor of gives officers in return of 2% (two percent) a month for the delay of the tax overpayment. http://www.bphn.go.id/23 Article 28 (1) the application for a refund of the excess tax payments submitted in writing to the mayor or officials designated by mentioning at least: a. the name and address of the taxpayer; b. the date of payment of the tax; c. the magnitude of excess tax payments, d. obvious reasons. (2) the application for a refund of the excess tax payments delivered directly or through registered mail. (3) receipt by the regional officer or proof of delivery of the registered mail is proof of when the petition was received by the Mayor. CHAPTER XIII EXPIRY BILLING Article 29 (1) the right to conduct tax billing be expire after period of time exceed 5 (five) years counted from the moment the tax terutangnya, unless the taxpayer do criminal acts in the field of taxation area. (2) the tax billing Expiry referred to in paragraph (1) tertangguh if: a. published a letter of reprimand and/or Forcibly; or b. There is recognition of the tax debt of the taxpayer either directly or indirectly; c. do the crime investigation in the field of taxation. (3) in the case of published letters of reprimand and Forced Letter as referred to in paragraph (2) letter a, expiration date calculated from billing submission Letter. (4) Recognition of the tax debt is directly referred to in paragraph (2) letter b is the taxpayer with his own declared tax debt and still has yet to pay it off to local governments. http://www.bphn.go.id/24 (5) acknowledgement of the debt indirectly referred to in paragraph (2) letter b can be known from the filing of the petition or delay the payment of installments and petition objections by tax payers. CHAPTER XIV the ABOLITION of TAX RECEIVABLES article 30 (1) of the tax Receivables that might not billed again because the right to perform the billing already expired can be eliminated. (2) the Mayor set a decision of removal of outdated tax receivable as referred to in paragraph (1). (3) the procedures for the removal of outdated tax receivables is governed by a mayor. CHAPTER XV SPECIAL PROVISIONS article 31 (1) any prohibited officials told other party everything known or notified to him by the taxpayer in the course of the Office or his job to enforce the provisions of the regulations of the area. (2) the prohibition referred to in subsection (1) applies as well as experts appointed by the Mayor to help in the implementation of the provisions of the tax legislation of the region. (3) excluded from the provisions referred to in paragraph (1) and paragraph (2) is: a. the officials and experts who acted as a witness or an expert witness in a court hearing. b. the officials and experts who provide information to the other party designated by the Mayor. http://www.bphn.go.id/25 (4) for the sake of the region, the Mayor is authorized to give written permission to the officials referred to in subsection (1) and the experts referred to in paragraph (2) to provide information or shows evidence of or about the tax payers to the designated parties. (5) for the purposes of examination in the Court in civil or criminal cases at the request of a judge in accordance with the law of criminal procedure and the Law of civil liability, the Mayor may give written permission to ask the officials referred to in subsection (1) and the experts referred to in paragraph (2), the written evidence and information the taxpayer him. (6) the request of a judge referred to in subsection (5), shall state the names of the suspects or the names of the defendants, the requested information, as well as the link between the criminal or civil code is concerned with the requested information. CHAPTER XVI of the CRIMINAL PROVISIONS of article 32 (1) a taxpayer because kealpaannya did not convey the SSPD or fill with incorrect or incomplete or attach incorrect description, to the detriment of Regional Finance can are convicted by criminal confinement of not longer than 1 (one) years and/or a maximum fine of 2 (two) times the amount of tax owed. (2) taxpayers are purposely did not convey the SSPD or fill with incorrect or incomplete or attach incorrect description, to the detriment of the financial areas are convicted with imprisonment of not longer than 2 (two) years and/or a maximum fine of 4 (four) times the amount of tax owed. (3) the fines referred to in subsection (1) and subsection (2) constitutes acceptance of the State. http://www.bphn.go.id/


26 Article 33 criminal acts referred to in Article 32 is not prosecuted after beyond the period of 5 (five) years since the terutangnya tax. CHAPTER XVII INVESTIGATION Article 34 (1) of the investigation against the offences referred to in article 32 is exercised by the Government in 1988, in the neighborhood area that his appointment was set in accordance with the provisions of regulation perundangan-undangan. (2) in carrying out the task of investigation, 1988, referred to in subsection (1) is authorized to: a. receive, search for, collect, and researching information or reports with regard to criminal acts in the field of taxation of the area so that such reports or information becomes more complete and clear; b. examine, search, and collects personal information about the person or entity about the truth of the acts committed in connection with the criminal act of taxation area; c. requesting information and evidence from a private person or entity with respect to any criminal action in the field of taxation area; d. examine the books, records, and documents relating to criminal acts in the field of taxation area; e. conducting the search to obtain evidence bookkeeping, record keeping, and other documents, as well as do foreclosures against evidence; f. enlisted the help of experts in the framework of the implementation of the tasks of investigation criminal acts in the field of taxation area; g. sent stop and/or prohibit someone leave the room or place, at a time when the ongoing examination and checking the identity of the person and/or documents taken as stated on the letter e; http://www.bphn.go.id/27 h. photographing someone related to the criminal act of taxation area; i. call the people to be heard and examined his statement as a suspect or a witness; j. stop the investigation; k. perform other actions that are necessary for the smooth running of the crime investigation in the field regional taxation according to the law which can be accounted for. (3) in 1988, referred to in subsection (1) is under the coordination of Police Investigators of the Republic of Indonesia in accordance with the provisions set forth in Act No. 8 of 1981 on the law of criminal procedure. (4) in 1988, referred to in paragraph (1) notify the commencement of investigation and convey the results of penyidikannya to the public prosecutor in accordance with the provisions set forth in Act No. 8 of 1981 on the law of criminal procedure. CHAPTER XVIII TRANSITIONAL PROVISIONS Article 35 Mechanism, the procedures for payment, and the other provisions concerning the taxation of the area was carried out in accordance with the tax legislation in the area. CHAPTER XIX PROVISIONS 36 Article COVER things that have not been provided for in the regulation of this area is all about the technical implementation is governed by the Mayor. http://www.bphn.go.id/of article 37 of the regulation of this area comes into force on the date of promulgation. So that everyone can know it, ordered the enactment of regulations in this Area with its placement in the piece of the regional city of Bogor. Set in Bogor on the 24th February 2011 MAYOR of BOGOR, ttd. DIANI BUDIARTO Enacted in Bogor on the 28th February 2011 SECRETARY CITY of BOGOR, ttd. BAMBANG GUNAWAN s. SHEET REGION BOGOR CITY in 2011 No. 2 series B 28 copies of its original REGIONAL SECRETARIAT in accordance with the BOGOR CITY the head of the Legal Department, Ida Priatni http://www.bphn.go.id/29 EXPLANATION of APPLICABLE LOCAL BOGOR CITY number 3 in 2011 ABOUT the BEA ACQUISITION of RIGHTS OVER the LAND and BUILDING Tax GENERAL i. region is one of the sources of funding are very important in the framework of the Organization of the Government and regional development. To that end, in line with the objectives of regional autonomy, the reception area which comes from local tax from time to time have to be constantly improved. This is intended so that the role of the region in meeting the needs of regions especially in terms of the provision of service to the community can be increased. Determination of Act No. 28 of 2009 about local tax and Levy is one of the Region's efforts to increase the financial capability of local governments through increased financing of the Organization of the Government and regional development that stemmed from the Original Income Areas in particular were sourced from local tax, so that the independence of the region in terms of financing the Organization of Government in the region can be realized. One type of tax that may be charged by County/city in accordance with Act No. 28 of 2009 about local tax and Regional Levies is the Bea acquisition of rights to land and buildings (BPHTB). In accordance with the provisions of article 95 paragraph (1) of Act No. 28 of 2009, the tax collection area should be established by local regulations. In line with this, the determination of local regulations is intended so that the region can glean BPHTB in accordance with legislation. Next in the regulatory area is arranged clearly and forcefully about the object, subject, imposition, and basic rates BPHTB. In addition, it also regulated the matters relating to the administration of pemungutannya. http://www.bphn.go.id/30 II. The SAKE ARTICLE ARTICLE article 1 is pretty clear. Article 2 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (2) letter a number 1 is pretty clear. Number 2 is pretty clear. The number 3 is quite clear. Probate Grant number 4 is a special wills assignment regarding the granting of rights to the land and the building or to the person or legal entity that apply after the grant giver wills died. ' The number 5 is quite clear. http://www.bphn.go.id/31 number 6 is the infusion in the company or other legal entity is the transfer of a right over the land and the building of a private person or entity to a limited liability company or other legal entity as equity capital in the limited liability company or other legal entity. Figure 7 the separation of rights that resulted in a partial transfer of rights is the transition along the ground and/or buildings by private persons or entities to a fellow holder of rights together. Figure 8 designation of the buyer in an auction is the determination of the winner of the auction by auction officials as stated in the note of the auction. Figure 9 as the implementation of the ruling of the judge who has had the force of law, the transition is happening right from the private person or legal entity as one of the parties to the parties specified in the judge's ruling. Figure 10 merger is a merger of two or more business entities by means of retaining the founding of one business entity and liquidate other business entities merge. http://www.bphn.go.id/32 Numbers 11-melting efforts is an amalgamation of two or more business entities by way of setting up a new company and liquidate the business entities that join it. Figure 12 the expansion effort is the separation of a body into two or more business entities by way of setting up a new business entity and divert a portion of assets and liability to the new body that is done without liquidating the business entity. The number 13 is a legal deed of gift in the form of surrender of rights over the land and/or buildings carried out by the private person or legal entity to the Nobel Prize. Letter b number 1 is the granting of new rights because of the continuation of the waiver is the granting of new rights to private persons or legal entities of State land to a private person or a legal entity of the State or of the holder of the property rights according to the applicable legislation. Number 2 is pretty clear. http://www.bphn.go.id/33 subsection (4) a property rights are the rights of hereditary, strongest, and terpenuh that can be allocated to a private person or specific legal bodies established by the Government. The letter b is a Business use rights the right to initiate the land directly controlled by the State in a period of time as determined by the legislation in force. The letter c Building use rights is the right to form and to have buildings on land that is not his own denngan a time period set out in Act No. 5 of 1960 concerning the basic regulation of the Agrarian issues. Letter d usage rights is the right to use and or picking up results from land ruled directly by the State or land belonging to someone else, who gave the authority and duties specified in the decision granting the competent authority by giving it away or in agreement with the owner of the land, which is not a treaty or Treaty of renting land management, everything all not contrary to laws and soul-undanga. http://www.bphn.go.id/


34 letter e ownership rights over units of Flats are the property rights over the units of which are individual and separate. Property rights over units of Flats includes also the right to part with, shared objects, and common ground are all one unit that is inseparable with the units concerned. Letter f Rights Management is the right mastering of the country that the authority delegated in part to the implementation of its rights holders, among others in the form of allotment planning and land use, the use of land for the purposes of the execution of his duty, the handover of parts of the land to a third party and/or cooperate with any third party. Article 3 letter a is quite clear. The letter b is a land and/or buildings which are used for organizing the governance and development to implementation or for the public interest is the land and/or buildings which are used for the good governance of the Central Government as well as by local governments and the activities are not intended solely for profit, such as land and buildings used or to government agencies, a government hospital , public roads, and so on. The letter c agency or representative of international institutions is the international organization or representative bodies, both Government and non government. 35 http://www.bphn.go.id/the letter d is the conversion rights are rights to change from the old into the new rights rights according to the laws of agrarian subject matter, including the recognition of rights by the Government, for example: 1. Building use rights into property rights without any name changes; 2. the former land ownership rights of indigenous (evidence letter girik or the like) became the new rights. What is meant by other legal deeds for example extending land rights without any change of name, example: Renewal of building use rights are implemented both before and after the expiry of the rights To the building. The letter e is the Waqf is the Act of a private person or legal entity that separates a portion of his wealth in the form of property rights of land and/or buildings and melembagakannya for ever to the interests of the service or other public interests without any rewards. The letter f is quite clear. Article 4 is quite clear. Article 5 paragraph (1) is quite clear. Paragraph (2) letter a is the transaction price is the price that occurred and agreed upon by the parties concerned. 36 http://www.bphn.go.id/the letter b is quite clear. The letter c is quite clear. The letter d is quite clear. The letter e is quite clear. The letter f is quite clear. The letter g is quite clear. The letter h is quite clear. The letter i is quite clear. The letter j is quite clear. The letter k is quite clear. The letter l is quite clear. The letter m is quite clear. The letter n is quite clear. The letter o is quite clear. http://www.bphn.go.id/37 paragraph (3) example: "A" taxpayers bought the land and buildings to the value of the acquisition Tax Objects (transaction price) Rp 30,000,000.00 (thirty million dollars). The UN NJOP used in the imposition of the UN is amounting to Rp 35,000,000.00 (thirty-five million rupiah), then used as a basis for the imposition of BPHTB is Rp 35,000,000.00 (thirty-five million Rupiahs) and not Rp 30,000,000.00 (thirty million dollars). Subsection (4) is quite clear. Subsection (5) is quite clear. Subsection (6) is quite clear. Paragraph (7) is quite clear. Subsection (8) is quite clear. Article 6 is quite clear. Article 7 is quite clear. Article 8 is quite clear. http://www.bphn.go.id/38 article 9 paragraph (2) letter a is as of the date made and the signing of the deed in this article is the date created and the signing of the deed of assignment before the land deed official/notary public. The letter b is quite clear. The letter c is quite clear. The letter d is quite clear. The letter e is quite clear. The letter f is quite clear. The letter g is quite clear. The letter h is quite clear. The letter i is quite clear. The letter j is quite clear. The letter k is quite clear. The letter l is quite clear. http://www.bphn.go.id/39 the letter m is quite clear. The letter n is quite clear. The letter o is from the date of appointment to the auction winner is the date of the signing of the treatise of the auction by the head of the Office wing of the Ministry of State or other auction auction in accordance with the provisions of the legislation which contains between other names the winner of the auction. Paragraph (2) sufficiently clear article 10 paragraph (1) sufficiently clear paragraph (2) the definition of "the treatise of the auction" is a quote treatise auction signed by head of the Office wing of the State auction services. Paragraph (3) is quite clear. Article 11 paragraph (1) for example: All rights of passage in January 2011 by the officials concerned should be reported at the latest on 10 February 2011 to the Mayor. Subsection (2) is quite clear. http://www.bphn.go.id/40 article 12 paragraph (1) sufficiently clear paragraph (2) is quite clear. Paragraph (3) of the legislation in question, among others, regulations governing the discipline of civil servants. Article 13 voting System this is tax self assessment, in which the taxpayer was given the trust to calculate and pay own taxes owed by using SSPD and report without basing to the SEGWAY. Article 14 paragraph (1) is quite clear. Subsection (2) is the other place appointed by the Mayor is a healthy bank in accordance with the provisions of the legislation. Paragraph (3) is quite clear. Article 15 this article regulates the publication of ordinances of tax paid taxes on their own. The issuance of the letter of the tax provision addressed to certain taxpayers caused by the untruth in charging SSPD or due to the discovery of fiscal data are not reported by the taxpayer. 41 http://www.bphn.go.id/subsection (1) the provisions of this paragraph authorizes the Mayor to be able to publish SKPDKB, SKPDKBT or SKPDN only against certain cases such as those on this verse, in other words only against certain taxpayers are real — real or based on the results of the examination does not meet the formal obligations or liability and material. Example: 1. A taxpayer does not convey the SSPD tax year 2009, once rebuked in a certain period also is not yet delivering the notice of tax areas, then in a period of not longer than 5 (five) years the Mayor can publish SKPDKB over tax payable. 2. A taxpayer conveyed the SSPD in taxes. Within a period of not longer than 5 (five) years, it turns out that the results of the examination of SPPD delivered is incorrect. Top tax owed less to pay, the Mayor may publish SKPDKB coupled with administrative sanctions. 3. The taxpayer referred to in example 2 that has been published SKPDKB, if within a period of not longer than 5 (five) years after the taxes owed are found and new data or data that previously have not revealed which led to the addition of the amount of tax owed, then the Mayor can publish SKPDKBT. 4. Taxpayers based on the results of the examination of the Mayor, it turns out that the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit, so the Mayor can publish the statutes. The letter a is quite clear. The letter b is quite clear. The letter c is quite clear. http://www.bphn.go.id/42 paragraph (2) of this Paragraph regulates sanctions against taxpayers who do not meet the obligations of perpajakannya i.e. the administrative sanctions wore 2% (two percent) a month from taxes that are not paid for or late period within 24 (twenty-four) months over tax paid late or not. Administrative sanctions are calculated from the moment the tax terutangnya up to the publication SKPDKB. Paragraph (3) in case the taxpayer does not meet obligations perpajakannya as referred to in paragraph (1) letter b, i.e., with the discovery of new data and/or data that previously have not revealed which comes from inspection results so that the tax owed, then the taxpayer against administrative penalties in the form of rising 100% (one hundred percent) of the amount of the tax deficiencies. This is not subject to administrative penalties when taxpayers report it held before the Act examination. Article 16 paragraph (1) letter a is quite clear. The letter b is a "research" is the examination Office. The letter c Administrative Penalties charged to taxpayers who are not or less to pay taxes owed, while administrative sanctions and fines imposed for not fulfillment of formal provisions, such as a not or are late delivering the SSPD. Paragraph (2) of this Paragraph regulates the imposition of administrative sanctions STPD published because: a. tax payable not paid or less; b. examination of the SSPD which generates less tax paid because there is incorrect or wrong write and calculate. http://www.bphn.go.id/


43 example: 1. Taxes owed are not paid or less. From the acquisition of land and buildings on September 21, 2009, "A" taxpayer owed tax of Idr 5,000,000.00. At the time of the occurrence of such acquisition, tax payable amounting to Rp 4,000,000.00. Top the tax deficiency STPD published December 23, 2009 with the following calculation: disadvantages of pay..................... IDR 1,000,000.00 Penalty = 4% x 1,000,000 = Rp RP Rp 80,000.00 (+) amount to be paid in STPD............................................. RP 1,080,000.00 2. Examination results Letter BPHTB Deposit. Taxpayers "B" acquire the land and buildings on June 18, 2009. Based on SSPD examination submitted tax payers "B" turns out there is a wrong count that cause less tax payable amounting to Rp 1,500,000.00. Top the tax deficiency STPD published on 23 September 2009 with the calculation as follows: pay Shortages..................... RP 1,500,000.00 Fine = 4% x Rp 1,500,000.00 = Rp 120,000.00 (+) amount to be paid in STPD.............................................. RP 1,620,000.00 subsection (3) is quite clear. Article 17 paragraph (1) SKPDKB, SKPDKBT, STPD and decision letter of correction, a letter of Objection or Appeal the ruling of the Decisions which led to the amount of tax to be paid, is the administrative means for the Mayor to do the tax billing. Subsection (2) is quite clear. http://www.bphn.go.id/44 Article 18 is quite clear. Article 19 paragraph (1) letter a taxpayer certain conditions related to the objects of taxation, for example: 1. the taxpayer cannot afford economically to acquire new rights through government programs in the areas of land; 2. personal taxpayers received a grant from a private person who has blood family relations in a straight line one degree up or down one degree. Letter b specific conditions that the taxpayer has to do with certain causes sebeb, for example: 1. taxpayers who acquire rights through the purchase of the compensation the Government value change to lose under the NJOP; 2. taxpayers who acquire land rights in lieu of land freed by the Government to the public interest which require special requirements; 3. taxpayers affected by the monetary and economic crisis impacting on the lives of nesional economy so that taxpayers should do a restructuring effort and or business debt in accordance with the discretion of the Government. The letter c example: Land and/or buildings that are used among other things, to orphanages, nursing homes, orphanage, boarding school, a school that is not aimed at seeking profits, private hospitals, community social services institutions. http://www.bphn.go.id/45 subsection (2) is quite clear. Article 20 paragraph (1) If a taxpayer argues that the tax amount in the tax provision and mail ballots are not properly, then the taxpayer can file objections to the mayor who issued the letter of tax statutes. The objection raised is to the materials or the content of the provision by making the calculation of the amount that should be paid according to the calculation of the tax payers. One objection must be filed for each type of tax and one tax year. The letter a is quite clear. The letter b is quite clear. The letter c is quite clear. The letter d is quite clear. Paragraph (2) the definition of "obvious reasons" was suggested by data or evidence that the amount of tax payable or tax more pay set by fiskus is not true. Paragraph (3) the definition of "circumstances beyond his control" is a State that occurs outside the will/authority taxpayers, for example, because taxpayers are sick or affected natural disasters. http://www.bphn.go.id/46 subsection (4) the provisions of this set of objections to the filing requirements that taxpayers are having to pay in advance an amount of duty perpajakannya approved the taxpayer at the time of the discussion of the final examination results. The payment must be made before the taxpayer filed an objection. The provisions required for the tax payers do not shy away from the obligation to pay taxes which have been set under the pretext of filing objections, so it can be prevented from disruption of reception areas. Subsection (5) is quite clear. Paragraph (6) sign receipt letter of objection are indispensable to meet the formal conditions. Accepted or whether rights submitted its statement of Objections referred to, subject to the fulfillment of conditions of the time limit referred to in paragraph (3), which began publication of the letter of the tax provision until such time as the objection letter received by the Mayor. Sign the receipt by the taxpayer may also be used as a control tool for her to know until when the time limit is 12 (twelve) months as stipulated in article 20 paragraph (1) terminates. Proof of acceptance is required to ensure that the objections to granted, when in that time period the taxpayer did not receive the decision letter from the Mayor over the objection letter asked. Paragraph (7) is quite clear. Section 21 subsection (1) is quite clear. Subsection (2) is quite clear. http://www.bphn.go.id/47 paragraph (3) in a decision of the mind is not a possibility increased his taxes owed based on the inspection results or other information because there is new data that had been revealed or not yet reported. Paragraph (4) this provision is meant to give legal certainty to taxpayers or fiskus and within the framework of administrative regulation, therefore the objection filed by taxpayers should be given a decision by the Mayor of the longest period of 12 (twelve) months from the letters of objection were received. Section 22 is quite clear. Article 23 is quite clear. Article 24 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) in the event that the deadline could not be met by the plaintiff because of circumstances beyond his control (force majeur situations), then the time period in question can be considered to be extended. Subsection (5) is quite clear. Subsection (6) is quite clear. http://www.bphn.go.id/48 Article 25 is quite clear. Article 26 subsection (1) sufficiently clear paragraph (2) letter a in practice can be administrative sanctions ditermukan charged to taxpayers is not appropriate because of the inaccuracy of the tax officers can overload the innocent taxpayer or not understanding the rules of taxation. In such case, the administrative sanction in the form of fines and predefined increment can be eliminated or reduced by the Mayor. The letter b because the Mayor's Office and is based on elements of Justice may reduce or cancel the tax provision that is not true, for example, taxpayers who refused the submission of objections because it does not meet the formal requirements (no objection letter is input in time) though the material requirements are met. The letter c is quite clear. The letter d is quite clear. The letter e is quite clear. Paragraph (3) is quite clear. http://www.bphn.go.id/49 article 27 paragraph (1) is quite clear. Subsection (2) before giving the Mayor's decision in terms of excess tax payments must perform the inspection in advance. Paragraph (3) is quite clear. Paragraph (4) of this Paragraph gives legal certainty to taxpayers or fiskus and orderly of taxation administration in order. Therefore, the application for overpayment of taxes raised by taxpayers should be given a decision by the Mayor. Subsection (5) is quite clear. Subsection (6) is quite clear. Paragraph (7) the magnitude of reward for the delay in the repayment of overpaid tax is calculated from the time limit of two months from the publication of the SKPDLB up to the time he does the payment of excess. Article 28 Article 29 Paragraph is quite clear (1) when this tax billing daluwarsa need to be defined in order to give legal certainty as to when the tax debt could not be billed again. http://www.bphn.go.id/50 paragraph (2) letter a in terms of published letters of reprimand and Forced, calculated from the date of billing the expiry of delivery Letter forced. The letter b is the recognition of a tax debt directly is the taxpayer with his declared tax debt and still has yet to pay it off to local governments. What is meant by recognition of the debt indirectly is the taxpayer not distinctively directly stated that he admits has debts of taxes to local governments, for example: 1. taxpayers apply for installment/deferral payments; 2. taxpayers apply for reservations. The letter c is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) is quite clear. Article 30 is quite clear. http://www.bphn.go.id/


51 article 31 paragraph (1) any officer of the tax officers either or those who perform the tasks in the field of taxation daeah, disclose taxpayer confidentiality concerning the issue of taxation areas, among others: a. notice of financial statements, and others reported by taxpayers; b. data obtained in the framework of the implementation of the inspection; c. documents and/or data obtained from third parties that is confidential; d. documents and/or the secrets of the taxpayer in accordance with the provisions of the legislation. Paragraph (2) experts, such as linguists, accountants, lawyers, and others who are appointed by the Mayor to help implementation of the tax law area is equal to the tax officials also are forbidden to reveal the secrecy of the taxpayer referred to in subsection (1). Paragraph (3) is the other party, among others, is an institution of the State or local government agencies that are authorized to conduct the examination in finance areas. In terms of the information that can be disclosed, among other things the identity of the taxpayer and the public nature of information on taxation area. Subsection (4) for the sake of the region, e.g. in connection with the investigation, prosecution or held in the course of cooperation with other agencies, written evidence or information from or about the taxpayer can be given or shown to certain parties who are appointed by the Mayor. http://www.bphn.go.id/52 In licences issued the Mayor must be attached the name of the taxpayer, the name of its designees and the name of the officer or expert or experts who are allowed to give information or shows evidence of or about the taxpayers. The granting of such permission is done to a limited extent in matters deemed necessary by the Mayor. Subsection (5) to carry out the examination in the court hearing in criminal or civil matters relating to the issue of taxation area, in the interest of judicial Mayor of gives permission exemption above confidentiality obligations to tax officials and experts referred to in paragraph (1) and paragraph (2), written at the request of Chief Justice trial. Subsection (6) the intent of this clause is a restriction and affirmation, that the description of the requested area of taxation is only regarding criminal or civil matter of deeds or events related to the field of taxation area and is limited to the suspect in question. Article 32 paragraph (1) the existence of criminal sanctions, the expected incidence of awareness of taxpayers to meet their obligations. The intended meaning of forgetfulness, neglect, not careful or less heed its obligations, so that the deed give rise to financial losses. Paragraph (2) of the Act or acts referred to in this paragraph which are done on purpose, heavier penalties than alpa, bearing in mind the importance of tax revenue for the region. http://www.bphn.go.id/53 paragraph (3) is quite clear. Article 33 is quite clear. Article 34 paragraph (1) Investigators in the field of taxation area is a particular civil servant officials in the environment of local government appointed by the competent authority in accordance with the provisions of the legislation. Investigation of criminal acts in the field of taxation of the area was carried out according to the provisions set forth in the Criminal Procedure Act. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Article 35 is quite clear. Article 36 is quite clear. Article 37 is clear enough. ADDITIONAL SHEET REGION BOGOR CITY NUMBER 29 http://www.bphn.go.id/54 http://www.bphn.go.id/