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/11e452bda2b8d6009413313634353135.html

The DRAFT REGULATION AREA of SOUTH SUMATRA PROVINCE number 3 in 2011 ABOUT TAX AREAS with the GRACE of GOD ALMIGHTY the GOVERNOR of South Sumatra, a. Weigh recalled:: that was the source of local tax revenue is important to fund the Organization of Government and regional development to establish a vast autonomous region, real and responsible; b. that based on the provisions of article 2 paragraph (1) of Act No. 28 of 2009 about local tax and Levy taxes, type Area consists of motor vehicle Tax, duties behind the name of motor vehicles, motor vehicle fuel tax, tax the water surface, and taxes of cigarettes; c. that with the publication of Act No. 28 of 2009 about local tax and Regional Levies, then Rule the area number 3 in 1998 about the motor vehicle fuel tax with the change, Regulation 22 2001 region number of motor vehicle and vehicle Taxes on water, regulatory region number 23 in 2001 about Bea behind the name of motor vehicle and the vehicle above the water Rule 25 in 2001 region number of Tax Retrieval and utilization of underground water and surface water and their changes need adjustment by forming new regional regulations; d. that based on considerations as referred to in letter a, letter b, letter c and the need to establish local regulations about tax areas. 1. Act No. 25 of 1959 concerning the formation of the regional level 1 South Sumatra (Indonesia Republic Gazette 1959 Number 70, additional sheets of the Republic of Indonesia Number 1814);

2 2. Act No. 8 of 1981 on the law of criminal procedure (State Gazette of the Republic of Indonesia in 1981 the number 78, additional sheets of the Republic of Indonesia Number 3209); 3. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as amended several times with law number 16 of 2009 about the determination of the Replacement Government Regulations Act No. 5 of 2008 about the fourth Change in the law number 6 Year 1983 on general provisions and Taxation Procedures into law (Republic of Indonesia Sheet in 2009 Number 62 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 it has several times changed with Act No. 19 of 2000 about the second amendment in the law number 19 in 1997 about the tax Billing with Force (Gazette of the Republic of Indonesia year 2000 Number 129 Additional Sheets, 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. 7 of 2004 about water resources (State Gazette of the Republic of Indonesia Number 32 year 2004, additional sheets of the Republic of Indonesia Number 4377); 7. 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);

3 8. 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); 9. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438); 10. Act No. 22 of 2009 about traffic and Road Transport (State Gazette of the Republic of Indonesia year 2009 Number 96, an additional Sheet of the Republic of Indonesia Number 5025); 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 135 in 2000 about the foreclosure Procedures in order for tax Billing with Force (Gazette of the Republic of Indonesia Number 135 in 2000, an additional Sheet of the Republic of Indonesia Number 4049); 13. 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); 14. Government Regulation Number 91 in 2010 about the type of the local tax Dipingut based on the setting of the head Region or paid by Taxpayers (Gazette of the Republic of Indonesia Number 153 in 2010, an additional Sheet of the Republic of Indonesia Number 3469);

4 15. Area of South Sumatra Province Regulation number 8 in 2008 about the Organization and the Work of the Regional Office of the province of South Sumatra (the sheets 2008 number 2 Region Series D) as amended by regulation 7 region number in 2010 (the regional Sheets 2010 Serie D No. 3). Together with the approval of the HOUSE of REPRESENTATIVES of the REGIONAL PROVINCE of SOUTH SUMATRA and SOUTH SUMATRA GOVERNOR DECIDED: setting: LOCAL REGULATIONS ABOUT TAX AREAS. CHAPTER I GENERAL PROVISIONS article 1 in regulation of this area, which is: 1. is the Province of South Sumatra Province. 2. The Governor is the Governor of South Sumatra. 3. Department of Revenue Revenue Service area is an area of South Sumatra Province. 4. the head of Department of regional Income is head of Department of revenue Area of South Sumatra Province. 5. Officials are employees who are given specific tasks in the field of taxation area in accordance with the legislation in force. 6. District/City Government is the Government district/town in South Sumatra. 7. Local tax, tax hereinafter referred to, is a mandatory contribution to the region owed by private persons or entities who are forced by law, by not getting rewarded directly and used for the purposes of the area for most of the prosperity of the people. 8. The motor vehicle is a wheeled vehicle with all the gandengannya that is used in all types of road, and is driven by the engineering equipment in the form of motor or other equipment that serve to modify a certain energy resources into energy of motion of the motor vehicle in question, including heavy equipment and large tools in operations using wheels and a motor and not permanently attached as well as a motor vehicle that is operated on the water.

5 9. General motor vehicle is any motor vehicle used for the transport of goods and/or persons with paid admission. 10. Motor Vehicle Tax hereinafter abbreviated PKB, is a tax on ownership and/or mastery of a motor vehicle. 11. Bea behind the name of motorists who subsequently abbreviated BBN-KB is a proprietary submission tax on motor vehicles as a result of the agreement the two sides or unilateral deeds or circumstances which occur because of the sale, Exchange, grant, inheritance, or infusion into a business entity. 12. Types of motor vehicles on land is a motorcycle wheel two wheel motorcycle, 3 (three) and passenger cars, buses, cars, heavy equipment and large equipment. 13. Type of vehicle heavy equipment is Bulldozers, Motor Graders, Road rollers, cranes, Loaders, Exavator Chovel, Tractors, trailers, Forklifts, Timber Jack, Cutter Dredger and the like. 14. Motor vehicle fuel tax hereinafter abbreviated to UN-KB is the tax on motor vehicle fuel use. 15. Motor Vehicle Fuel is all types of motor vehicle fuel, liquid gas used for motor vehicles. 16. Motor Vehicle Fuel Provider, manufacturer and/or importer of the motor vehicle fuel, either for sale or for use on its own. 17. Surface water Tax hereinafter abbreviated PAP is a tax on the uptake and/or utilization of surface water. 18. Surface water is all the water that is present on the surface of the land, not including sea water, both of which are at sea or on land. 19. Tax levy over the cigarette is a cigarette excise tax imposed by the Government. 20. The taxpayer is a person, Government or body, including the taxpayers, cutting taxes, and a tax collector, who has the right and obligation of taxation in accordance with the provisions of the regulations of the area. 21. Tax Payable tax is to be paid at some point, during the tax year, tax, or in the tax year in accordance with the provisions of the regulations of the area.


6 22. Notice of tax areas hereinafter abbreviated 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 property and liability in accordance with the provisions of laws-invitation taxation area. 23. The letter of the statutes, tax areas hereinafter abbreviated as SEGWAY, is the letter of the tax provision that determines the magnitude of the principal amount of tax owed. 24. The voting is a set of activities ranging from gathering together the data of the object and the subject of tax, the determination of the magnitude of the tax owed to the tax collection activities to the taxpayers as well as the supervision of penyetorannya. 25. Subject to the tax is the person, body or Government that may be subject to tax. 26. Letter of Tax Deposit Area, hereinafter abbreviated SSPD, is proof of the payment or remittance of tax that has been done by using the form or have done with another way to cash payment through regions appointed by the Governor of South Sumatra. 27. The letter further areas tax bill abbreviated STPD, is a letter to do your tax bill and/or administrative sanction in the form of interest. 28. Value of a motor vehicle which further abbreviated NJKB, is the value of a motor vehicle that is retrieved based on the public market price of a motor vehicle, as stated in the table value of a motor vehicle. 29. The weighting is a coefficient that reflects the relative levels of environmental pollution and road damage due to the use of a motor vehicle. 30. 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 institution business form fixed , and other forms including contracts, collective investment and business form anyway.

7 31. Correction of the decree is a decree fixing typos, mistakes count and/or confusion in the application of certain provisions in the regulations contained in the letter area ordinances of tax areas or local tax bills, the decision letter of correction, or the decision letter of objection. 32. An objection decision letter is a letter decision on objections to the letter of the statutes, tax areas submitted by the taxpayer. 33. Letter on logging and registering motor vehicles, hereinafter abbreviated with SPPKB is a letter of application for license plate of a vehicle (VEHICLE REGISTRATION), the registration of the motor vehicle as the basis for the determination of taxes and Compulsory Contributions Funds assignment solicitation Accident road traffic (SWDKLLJ). 34. The verdict of the Appeal is the judicial body ruling tax on the appeal against the decision letter of objection filed by the taxpayer. 35. Letters warrant was Forced to pay taxes and the cost of tax collection. 36. Forfeiture is an action Spokesman Sita to Tax insurer tax, goods to be used as collateral to pay off the tax debt, according to the provisions of the laws applicable invitation. 37. Spokesman Sita tax is implementing tax collection actions that include billing immediately and simultaneously, the notification letter, foreclosure and standoff. 38. State of Kahar is a State that occurs outside the will or the power taxpayers for example motor vehicles cannot be reused because of natural disasters. 39. The Gross Tonnage calculation is obtained by measuring ship's volume and applying mathematical formulae. CHAPTER II article 2 TYPES of TAXES the Tax Area consists of: a. motor vehicle Tax; b. Duties behind the name of motor vehicles; c. motor vehicle fuel tax; d. Tax Water surface; and e. Tax cigarettes.

8. CHAPTER III of the MOTOR VEHICLE TAX is considered Part of the name, the object and the subject of Tax article 3 under the name of PKB withheld taxes on ownership and/or mastery of a motor vehicle registered in the area. Article 4 (1) the object of PKB is proprietary and/or mastery of a motor vehicle registered in the area. (2) Including in the sense of a motor vehicle referred to in subsection (1) is a wheeled motor vehicle with gandengannya, who operated on any type of road and a motor vehicle that is operated on the water with a dirty content size GT 5 (five Gross Tonnage) up to 7 GT (Gross Tonnage seven); (3) excluded from the notion of tax motor vehicle referred to in subsection (2) is: a. a train; b. motor vehicles that are solely used for the purposes of defence and State security; c. motor vehicle owned and/or controlled by embassies, consulates, representatives of foreign countries with the principle of reciprocity and international institutions that obtain tax exemption facilities from the Government; d. motor vehicles in a State heavily damaged that they cannot be operated and has been reported in advance on revenue service area; e. motor vehicles owned and/or controlled by the manufacturer or the importer who solely to exhibited or sold; f. motor vehicles belonging to the travelers/tourists from outside the area in the province's longest 3 (three) consecutive months consecutive calculated from the entry area of the province; g. motor vehicle because something and another thing is controlled/seized by the State. Article 5 (1) the subject of the PKB is a private person or entity that owns and/or controlled motor vehicle. (2) Compulsory PKB is a private person or entity that has a motor vehicle. (3) in case the taxpayer obligations perpajakannya body, represented by the Executive Board or the power of the Agency.

the second Basic Part 9 the imposition, the rates and method of calculating Section 6 (1) Base the imposition of PKB is calculated as the multiplication of two (2) principal elements: a. the value of the sale of motor vehicles; and b. the weights reflect relative levels of road damage and/or environmental pollution resulting from the use of motor vehicles. (2) specifically for motor vehicles used on public streets outside, including heavy equipment and large equipment as well as vehicles in water, the base value is ITS imposition of a motor vehicle. (3) the value of the motor vehicle is determined based on the market price over a motor vehicle. (4) the public market price as referred to in paragraph (3) is the average price obtained from different data sources are accurate. (5) value of a motor vehicle referred to in subsection (3) are defined based on the General market price in the first week of December the previous tax year. (6) in the event of a general market price of a motor vehicle is not known, the selling value of the motor vehicle can be determined based on some or all of the factors: a. the price of motor vehicles with displacement and/or the same power unit; b. the use of motor vehicles for public or private; c. the price of motor vehicles with the same brand of motor vehicles; d. the price of motor vehicles by the year of manufacture of the same motor vehicle; e. motor vehicles with motor vehicles; f. price motor vehicles with similar motor vehicles; g. the prices of motor vehicles based on document notice of Import goods (PIB). (7) the weighting as referred to in paragraph (1) letter b expressed in coefficients whose value is one (1) or greater than 1 (one): a. the coefficient is equal to 1 (one) means damage to the road and/or environmental pollution by motor vehicles is considered still in the limit of tolerance;


10 b. coefficient greater than one (1) means the use of a motor vehicle is considered to be over the limit of tolerance. (8) the weighting as referred to in paragraph (1) letter b calculated based on factors: a. pressure axle, which are distinguished on the basis of the number of axis/axle, wheels, and the weight of the motor vehicle; b. motor vehicle fuel which is differentiated according to its kind, namely diesel, petrol, gas, electricity, solar power, or any type of other motor vehicle fuel; and c. the type, use, construction, and characteristics of the engine of a motor vehicle which are distinguished based on the type of machine 2 no or 4 does not, and the contents of the cylinder. (9) the imposition of PKB against motor vehicle wheels 2 (two) aged more than 25 (twenty five) years and motor vehicle wheels 4 (four) who are over 35 (thirty-five) years set to 50%. (10) the calculation base the imposition of PKB as referred to in paragraph (1), subsection (2), subsection (3) and paragraph (6) stated in a table defined by regulation of the Governor in accordance with the table set out in the regulation of the Minister of the Interior. (11) article 7 Tariffs PME set of: a. 1.5% (one comma five percent) for the first private motor vehicle ownership; b. 1% (one percent) to motor vehicles of public transport; c. 0.5% (zero comma five percent) for ambulance, fire department vehicle, social-religious, social and religious institutions, Government/TNI/national police and local governments; d. the 0.2% (zero comma two percent) for motor vehicle heavy equipment and large equipment. Article 8 (1) private motor vehicle Ownership both of and beyond the rate progressively. (2) the progressive Tariff referred to in subsection (1) the magnitude as follows: a. the ownership of both the 2% (two percent); b. third 2.25% ownership (two comma twenty five per cent); c. the ownership of all four and so on 2.5% (two comma five percent). (3) the price of the PKB progressive as mentioned on paragraph (2) is not charged against the ownership of two-wheel motor vehicle and the wheel 3, except the big motor with 500 cc silender contents up and motor vehicles belonging to the Agency. (4) the ownership of motor vehicles is based on the name and or address are the same.

11 (5) be excluded against the motor vehicle age of 15 (fifteen) years and above are not subject to progressive tax rates. (6) the procedures for the implementation of progressive taxation is regulated by regulation of the Governor. Article 9 (1) the Magnitudes of principal PKB owed is calculated by multiplying the rate referred to in Article 7 or article 8, on the basis of the imposition of PKB as referred to in article 6 paragraph (10). (2) the PKB owed withheld in the territory of the region where the motor vehicle is registered. (2) Eritreans PKB carried out concurrently with the issuance of motor vehicle license plate. (4) the poll tax in the following year are done in the cash area or a Bank appointed by the Governor. Article 10 in the event of the transfer of vehicles from other areas into the province, the taxpayers concerned should attach proof of payment of ITS origins in the form of a fiscal Certificate between regions. The third part Time, while PKB PKB Payable and mail notification of article 11 (1) is subject to the tax period of PME 12 (twelve) consecutive months consecutive calculated from the time of registration of a motor vehicle. (2) the PKB paid upfront at the same time. (3) to the PKB due time not until his taxes kahar 12 (twelve) months, restitution may be made up of taxes already paid for the portion of the tax period that has not been passed. (4) the imposition of restitution over taxes has been paid as referred to in paragraph (2) charged on a GRANT. (5) the obligation of the PKB because other things and it was not until the PKBnya period of 12 (twelve) months then the magnitude of the tax payable based on the number of months running. (6) part of the month exceeding 15 (fifteen) days calculated as 1 (one) month. (7) the procedures for the implementation of the restitution is governed by regulation of the Governor in accordance with the provisions of the applicable legislation. (8) the results of the acceptance of the PKB of at least 10% (ten percent), including the dibagihasilkan to the Kabupaten/Kota, allocated for construction and/or maintenance of roads as well as increased public transfortasi means and modes.

12 article 12 (1) any tax payers fill SPPKB or other documents which are used interchangeably. (2) SPPKB as referred to in paragraph (1) should be filled with clear, correct and complete and signed by the taxpayer, a person authorized by him or his heirs. (3) SPPKB as referred to in paragraph (2) obligatory submitted to the Governor no later than: a. a new vehicle for thirty (30) days from the time of submission and/or ownership; b. for vehicles not new until the date of expiration of the tax; c. for motor vehicles from outside the area of 30 (thirty) days from the date the fiscal Clearance between regions. (4) every taxpayer who was late delivering the SPPKB referred to in paragraph (3) administrative penalties of 25% (twenty five percent) of the subject matter of the tax. (5) in the event of changes to the motor vehicle in the course of tax, good changing shape, functions as well as the replacement of the engine, the taxpayer is obliged to report using SPPKB or other documents which are used interchangeably. Article 13 (1) SPPKB or other documents which are used interchangeably as stipulated in article 12 paragraph (1) contains at least: a. the name and address of the person or entity that receives a submission; b. the date, month and year of the submission; c. basic submission; d. selling price; e. the type, brand, type, displacement, year of manufacture, color, motor vehicle fuel, engine number, chassis number, (PK) Horsepower and Gross Tonnage (GT) gross content; f. gandengan and fuse. (2) the form, content, quality and size of SPPKB used interchangeably or document referred to in subsection (1) are governed further by regulation of the Governor. The fourth part of the determination of the Tax clause 14 (1) based on the SPPKB referred to in article 12 paragraph (1) established PKB by publishing a SEGWAY or other documents which are used interchangeably.

13 (2) PKB payable since the publication of the SEGWAY. (3) the form, content, quality and size of the SEGWAY or other documents which are used interchangeably as mentioned on paragraph (2) is subject to further regulation of the Governor. Article 15 taxpayers who apply for a motor vehicle moving out of the area, required complete proof of payment in the form of a fiscal Certificate PKB between regions. CHAPTER IV CUSTOMS BEHIND the NAME of a MOTOR VEHICLE is considered part of the name, the object and the subject of Tax article 16 With the name of the BBN-KB, imposed taxes on the surrender of ownership of a motor vehicle. Article 17 (1) the object of Taxation BBN-KB is the surrender of ownership of a motor vehicle. (2) Including in the sense of a motor vehicle referred to in subsection (1) is a wheeled motor vehicle with gandengannya, who operated on any type of road and a motor vehicle that is operated on the water with a dirty content size GT 5 (five Gross Tonnage) up to 7 GT (Gross Tonnage seven); (3) excluded from the notion of a motor vehicle referred to in subsection (2): a. train; b. motor vehicles that are solely used for the purposes of defence and State security; c. motor vehicle owned and/or controlled by Embassy, Consulate, representatives of foreign countries, and representatives of international institutions that obtain tax exemption facilities from the Government; d. motor vehicles belonging to the travelers/tourists from outside the province who are in the territory of the province of the longest 3 (three) consecutive months consecutive calculated from the entry area of the province; and e. the new motor vehicles are in the hands of traders/dealers vehicles that are only provided for sale. (4) the mastery of a motor vehicle exceeding 12 (twelve) months is considered a submission.

14 (5) mastery of a motor vehicle referred to in subsection (4) does not include mastery of motor vehicles because the lease agreement buy. (6) includes delivery of a motor vehicle referred to in subsection (1) is the embodiment of the motor vehicle from abroad to be used on a permanent basis in Indonesia, except: a. for use by private persons in question; b. to be traded; c. to be expelled from the territory of Indonesia customs again; and d. used for exhibition, research, examples, and an international sports activities. (7) the exception referred to in subsection (6) does not apply if the letter c for 3 (three) years in a row was not issued again from the customs territory of Indonesia. Article 18 (1) Subject to the tax of BBN-KB is a private person, body or Government agencies that are able to receive delivery of the motor vehicle. (2) taxpayers BBN-KB is a private person, body or Government agencies that accept the surrender of a motor vehicle. The second part, the imposition of tariffs and the basic method of calculating the BBN-KB article 19 imposition of BBN-KB Basis was NJKB referred to in article 6 paragraph (10). Article 20 (1) the price of the BBN-KB defined respectively as follows: a. the first submission of 10% (ten percent); and b. the second and subsequent submission of 1% (one percent). (2) specifically for motor vehicles and heavy equipment great tools which do not use public roads tariff BBN-KB defined respectively as follows: a. the first surrender of 0.75% (zero comma seventy-five per cent); and b. the second and subsequent surrender of 0.075% (zero comma zero seventy-five percent). Article 21 (1) a quantity of BBN-KB owed calculated by way of multiplying the tariff referred to in article 20 paragraph (1) or subsection (2) on the basis of the imposition of the BBN-KB as referred to in article 19.


15 (2) BBN-KB owed withheld in the territory of the region where the motor vehicle is registered. (3) payment of the BBN-KB is required upon registration. The third Period, when Payable and mail notice of the BBN-KB Article 22 (1) Each taxpayer, obligatory fill SPPKB or other documents which are used interchangeably. (2) private Person or heirs, body or Government agencies that received the surrender of compulsory motor vehicles notifying the Governor appointed officials or by filling the SPPKB or other documents which are used interchangeably. (3) SPPKB or other documents which are used interchangeably as intended in paragraph (1) and paragraph (2) should be reported in writing to the Governor or a designated officer for a period of not longer than 30 (thirty) working days from the moment of delivery. (4) SPPKB or other documents which are used interchangeably as intended in paragraph (1) and paragraph (2) should be filled with clear, correct and complete and signed by the taxpayer or his power. (5) in the event of a change of a motor vehicle, good changing shape, functions as well as the replacement of the engine, the taxpayer is obliged to report using SPPKB or other documents which are used interchangeably. Article 23 obligations When filling and convey SPPKB or other documents which are used interchangeably as stipulated in article 11 paragraph (1) and paragraph (3) are not met, be penalized with administrative fines 25% (twenty five percent) of the BBN-KB. The fourth section of the notice and the provision of article 24 (1) Each taxpayer, obliged to register a motor vehicle for a period of not longer than 30 (thirty) working days from the moment of receiving delivery of the motor vehicle. (2) a person or private entity submit compulsory motor vehicle report to Governors or officials who are appointed for a period of not longer than 30 (thirty) days from submission.

(3) the written report referred to in subsection (2), at least contain: a. name and address of the person or entity that receives a submission; b. the date, month and year of the submission; c. number of police vehicles; d. Annex copy of motor vehicle license plate; and e. specific to the vehicle in the water are added the number fitting and fitting of ships. Article 25 (1) based on SPPKB as stipulated in article 25 paragraph (1) established the staple BBN-KB by publishing a SEGWAY or other documents which are used interchangeably. (2) the tax payable calculated since the publication of the SEGWAY. (3) every taxpayer who belatedly register the delivery of motor vehicles referred to in Article 25 paragraph (1) of the administrative sanctions imposed fines increase by 25% (twenty five percent) of the BBN-KB. Article 26 Any motorists who changes shapes and/or replacement machine was reported by completing the mandatory SPPKB most longer than 30 (thirty) days since the change of shape and/or replacement machine completed. Chapter V of the MOTOR VEHICLE FUEL TAX is considered Part of the name, the object and the subject of Tax article 27 under the name UN-KB free fuel use taxes on motor vehicles. Article 28 (1) UN-KB Objects is motor vehicle fuel which is provided or presumed used for motor vehicles, including motor vehicle fuel used for vehicles in the water. (2) the producer and/or inportir or other similar names are not subject to UN-KB over the sale of fuel oil for industrial businesses.

17 Article 29 (1) the subject of UN-KB is the consumer motor vehicle fuel. (2) Mandatory UN-KB is a private person or entity who uses a motor vehicle fuel. (3) the poll PBB-KB done by motor vehicle fuel provider. (4) a provider of motor vehicle fuels as referred to in paragraph (3) is the manufacturer and/or importer of the motor vehicle fuel, either for sale or for use on its own. (5) the provider of motor vehicle fuels as referred to in paragraph (4) is required to report the sale price at any time in case of price changes. The second part, the imposition of tariffs and the basic method of calculating the basic UNITED NATIONS imposition of article 30-KB is the value of selling motor vehicle fuel before it is subject to value added tax. Article 31 (1) UN-Rate of 7.5% set KB (seven and a half per cent). (2) in the event of a change of Government tariffs, the tariff referred to in subsection (1) is adjusted with the rates set by the Government. Article 32 of the UNITED NATIONS principal Quantity-KB owed calculated by way of multiplying the tax rates as stipulated in article 32 paragraph (1) or subsection (2) on the basis of the imposition of the taxes referred to in article 30 of the third part of the poll Tax, its Territory and When Tax Payable Article 33 (1) of the UN-imposed on area ballots KB. (2) the area of the poll referred to in subsection (1) is based on the place of contracting agencies and the consumer motor vehicle fuels are. Article 34 the time UN-KB is a period length equal to 1 (one) calendar month.

18 Article 35 (1) of the UN-Terutangnya KB i.e. at the time of the motor vehicle fuel providers submit to motor vehicle fuel dealer and institution or the consumer motor vehicle fuel. (2) the poll PBB-KB as referred to in subsection (1) is done at the time of the issuance of the Warrant Spending the fuel motor vehicles. The fourth part of the poll, Remittance and reporting notification letter of article 36 (1) motor vehicle fuel providers are obliged to fill out and deliver the SPTPD every month to the Governor or a designated Officer at the latest 5 (five) months of the next sale of motor vehicle fuel. (2) the SPTPD referred in paragraph (1) contains the data: a. fuel sales volume; b. location of the motor vehicle fuel sales; c. the user sector motor vehicle fuel; d. number of UN-KB which will be deposited; and e. corrections report data months earlier along with other supporting data. The fifth part Payment of article 37 (1) motor vehicle fuel Providers shall be obliged to apply the UN quantity-KB on the Warrant the expenditure Items. (2) motor vehicle fuel Provider or Bank shall be obliged to separate quantity UN-KB at the moment of the payment in the Bank's perception. (3) motor vehicle fuel Provider or Bank is obligated to deposit UN-KB owed on Treasuries Area through Perception or any other place designated by using SSPD or documents are used interchangeably. (4) the Governor shall be obliged to open a Cash Account area at each Bank of perception.

19 Supervisory Article 38 the sixth Governor of the authorities held oversight of motor vehicle fuel use on: a. DIPO; b. fueling station for the public (GAS STATION); c. fueling station for TNI/POLRI; d. Dealer Premium and Diesel Oil (the COMPANY'S); e. Premium Solar Packed Dealer (PSPD); f. fueling station Bunker (SPBB); g. Gas Refueling Stations (SPBG). that will sell Fuel oil (FUEL) on all business sectors of economic activity which are on land and at sea. CHAPTER VI TAX is considered part of the name of the SURFACE WATER, the object and the subject of Tax Article 39 With the name of the Tax withheld taxes on Surface Water taking and/or utilization of surface water in the province. Article 40 (1) the object of Taxation is the retrieval of Surface Water and/or utilization of surface water. (2) exempt from Tax surface water objects are: a. the uptake and/or utilization of surface water for basic needs of households, irrigation farming and fishing people; b. retrieval and/or surface water utilization for the purposes of plantation, and forestry of the people by remaining mindful of environmental sustainability. Article 41 (1) of the tax Subject surface water is a private person or entity that can perform the retrieval and/or utilization of surface water. (2) Taxpayers of surface water is a private person or entity conducting the retrieval and/or utilization of surface water.


20 er water; n water; tkan; The second part, the imposition of tariffs and the basic Way of calculating Tax Article 42 (1) the basis of taxation is the value the acquisition of surface water. (2) the value of the acquisition of surface water as mentioned in subsection (1) is expressed in dollars are calculated by considering some or all of the factors: a. type of sumb b. location of water sources; c. the purpose of the taking and/or pemanfaata d. water volume is taken and/or dimanfaa e. water quality; f. extensive acreage cleanliness and/or utilization of water;d an g. level of environmental damage caused by the uptake and/or utilization of water. (3) the magnitude of the value of the acquisition of surface water as mentioned in subsection (2) is subject to further regulation of the Governor. Article 43 (1) capture and Volume or surface water utilization, as measured by water meters and/or other measurement tool. (2) Water Meters and other measuring instruments or as referred to in subsection (1) is required mounted in every place of retrieval and utilization of surface water. (3) Water Meters and other measuring instruments or as referred to in paragraph (2) may be provided by third parties. (4) the recording volume taking surface water conducted each month by the Department of Revenue. Article 44 Water Surface set tax rate of 10% (ten percent). Article 45 Magnitudes of principal taxes owed is calculated by multiplying the way fare as stipulated in article 44 on the basis of taxation as stipulated in article 42 paragraph (2) multiplied by the volume of the uptake and utilization of surface water or as stipulated in article 43 paragraph (1). The third part of the tax Period, the tax Notice, the tax Provision and Tax Payable When Article 46 period of PAP is of 10% (ten percent).

21 Article 47 (1) the payment of a PAP done based on SEGWAY or other documents which are used interchangeably. (2) other documents used interchangeably referred to in paragraph (1) be n. calculations. Article 48 (1) PAP owed since published SEGWAY. (2) the SEGWAY referred to in subsection (1) is published at least 10 (ten) the following month. CHAPTER VII is considered part of the name of the CIGARETTE TAX, the object and the subject of Tax Article 49 with the name Tax cigarettes, imposed taxes on the consumption of cigarettes. Article 50 (1) the object of Taxation of cigarettes is the consumption of cigarettes. (2) Smoking as referred to in subsection (1) includes sigaret, cigars, and smoking the leaves. (3) Excluded from the object of the tax referred to in subsection (1) is not subject to tax cigarettes based on legislation in the field of customs. Article 51 (1) Subject to tax cigarette is a cigarette consumers. (2) Taxpayers cigarette is a cigarette factory entrepreneurs/producers and importers of cigarettes that have the permission in the form of Staple Goods Entrepreneurs Number Taxable tax. (3) tax on Cigarettes charged by government agencies that are authorized to levy excise tax collection in conjunction with smoking. (4) tax on Cigarettes charged by government agencies as referred to in paragraph (3) the Cash Account deposited to General Provincial Areas proportionately based on population. The second part, the imposition of tariffs and the basic Way of calculating Tax Article 52 of the basic Taxation of cigarettes is tax set out by the Government against smoking.

22 Article 53 set out Cigarette tax rate of 10% (ten percent) of the excise tax cigarettes. Article 54 Magnitudes of principal Taxes Smoking owed calculated by way of multiplying the tax rates as stipulated in article 55 on the basis of taxation as stipulated in article 52. Clause 55 tax receipt Smoking, both part of the province as well as parts of Counties \/city, allocated at least 50% (fifty percent) to fund the Ministry of public health and law enforcement by law enforcement authorities. The third part of the tax Period and the time of Tax Payable Article 56 of the tax Period is a period of length equal to 1 (one) calendar month or in accordance with the legislation. Article 57 Tax payable at the time of voting the cigarette excise tax cigarettes. Article 58 voting and Tax remittance Smoking implemented in accordance with the provisions of the regulation of the Minister of finance. CHAPTER VIII CORRECTION, cancellation, REDUCTION or ABOLITION of the REDUCTION of the STATUTES and the ADMINISTRATIVE SANCTIONS of article 59 (1) upon application for taxpayer Governor can correct the SEGWAY, SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, which in its publication there are typos, mistakes count and/or confusion in the application of laws-invitation taxation area. (2) the Governor may: a. reducing or abolishing the administrative sanction in the form of interest, fines and tax increase owed according to the laws of taxation invitation-area, in terms of the sanctions imposed because of the kekhilafan taxpayer or not because his error; b. reduce or cancel the SEGWAY, SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, that is not true;

23 c. Cancel Tax Ordinance or workup performed or published is not in accordance with the prescribed procedures; and d. provision of tax payable deduct based on consideration of the ability to pay taxpayers or certain conditions of tax objects. (3) the procedures for the reduction or removal of administrative sanction in the form of flowers or payable tax increase and reduction or cancellation of the tax provision as referred to in paragraph (2) is subject to further regulation of the Governor. CHAPTER IX of the POLL TAX is considered Part of the tax Collection Procedures of article 60 (1) of the poll tax can not be diborongkan. (2) every taxpayer is obligated to pay taxes owed based on the SEGWAY or paid by the taxpayer on the basis of the applicable legislation. (3) the taxpayer's tax liability that meets based on the determination of the Governor paid using the SEGWAY or other documents which are used interchangeably. (4) other documents used interchangeably referred to in paragraph (3) in the form of tickets and/or notes of calculation. (5) a taxpayer who meets his own tax liability is paid using the SPTPD, SKPDKB and or SKPDKBT. Article 61 (1) type of Tax charged upon the Governor's assignment consists of: a. the PKB; b. the BBN-KB; and c. the PAP. (2) the types of taxes that are paid by the tax payers consists of: a. UN-KB; and b. Tax cigarettes. Article 62 (1) within the period of 5 (five) years after the time of terutangnya tax, the Governor or a designated officer may publish: a. SKPDKB in terms of: 1. If upon inspection results or other information, taxes owed are not paid or less;

24 2. If not SPPKB/SPTPD is submitted to the Governor in a certain period and after rebuked in writing are not delivered on time as specified in the letter of reprimand; 3. If the obligation fill SPTPD/SPPKB are not fulfilled, the tax payable is calculated in the Office. b. SKPDKBT if found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed. c. SKPDN if 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 number 1 and number 2 administrative penalties in the form of an interest rate 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. (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. (4) the increase referred to in subsection (3) is not levied if the taxpayer reported the own actions prior to the examination. (5) the amount of tax payable in SKPDKB as referred to in paragraph (1) letter a number 3 administrative penalties in the form of a rise of 25% (twenty five percent) of the principal amount plus administrative sanction in the form of tax interest 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. The second part tax bill Letter of article 63 (1) the Governor or a designated officer may publish STPD if: a. the tax in the current year is not or less paid; b. from the results of the research there were SPPKB/SPTPD deficiency payments as a result of incorrectly written and/or wrong count; and c. the taxpayer interest in the form of administrative penalties and/or fines.


25 (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 sanction in the form of an interest rate of 2% (two percent) per month for the longest 15 (fifteen) months from the time the tax terutangnya. (3) the SEGWAY is not or less is paid after the due date of payment of administrative penalties in the form of an interest rate of 2% (two percent) a month for the longest 15 (fifteen) months and billed through STPD. The third part of the payment Procedures of article 64 (1) must be paid upfront at the same time PKB for taxes 12 (twelve) months. (2) part of the month exceeding 15 (fifteen) days counted for one full month. (3) the PKB, BBN-KB and the PAP shall be paid not later than 30 (thirty) days since diterbikan SEGWAY. (4) UN-KB to be paid at the time of delivery of motor vehicle fuel to the contracting agency and/or consumer direct fuel motor vehicles. (5) Mandatory collect UN-KB should make the results of the poll PBB-KB Region into cash, at the latest on 25 (twenty five) next month. (6) Tax paid upon repayment of the cigarette tax. (7) further Arrangements regarding the procedures for payment are governed more by Regulation of the Governor. Part four Billing Article 65 (1) thirty (30) days after the tax owed published SEGWAY, not paid or invoiced with STPD. (2) 14 (fourteen) days after STPD published then would be delivered warning letter first. (3) 21 (twenty one) days after First warning letter is published it will be presented a second warning letter. (4) the Tax payable based on the SEGWAY, 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 can be billed by Mail. (5) the tax Billing with Forcibly implemented on the basis of the applicable legislation.

26 Article 66 Form, contents, procedures for issuance, the procedures for charging, and filing the SPTPD, SEGWAY, SKPDKB, SKPDKBT, SKPDLB, STPD, Notice, warning letter and/or are used interchangeably with further Rules set the Governor. The fifth section Voting and region authorities of Article 67 (1) the Governor has the authority of the poll tax areas that include logging, assignment, payment, billing, bookkeeping and reporting as well as monitoring and billing remittance with force. (2) implementation of the poll tax areas as referred to in paragraph (1) was implemented by the Regional Revenue Office except billing with force. (3) local tax withheld in the region the region where: a. motor vehicles to be registered; b. contracting agencies and consumer direct motor vehicle fuel is; c. retrieval and/or utilization of surface water are; and d. smoking tax charged by the Government. The sixth Objection and Appeal of article 68 (1) the taxpayer can file an objection to the Governor or the designated officials over the publication of the SEGWAY, SKPDKB, SKPDKBT, SKPDLB, and SKPDN. (2) the application for objection referred to in subsection (1) is filed in writing in the Indonesian Language accompanied with clear reasons of not longer than three (3) months from the date of the SEGWAY, or STPD received Taxpayer, unless the taxpayer can demonstrate that the length of time that can't be filled because of circumstances beyond his control. (3) an objection does not suspend the obligation to pay. (4) an objection that does not meet the requirements of the letter of objection are not considered so as not to be considered. Article 69 (1) the Governor or a designated officer in writing within 12 (twelve) months from the date of the letter of objection is received, it should give a decision on the objection raised. (2) the decision referred to in paragraph (1) could be received in whole, in part, reject or add to the magnitude of the tax owed.

27 (3) if the period referred to in subsection (1) has passed and the Governor or a designated officials did not give a decision put forward objections, be deemed to have granted. Article 70 (1) the taxpayer can apply only to tax court appeal against a decision regarding the objections set forth by the Governor or designated officials. (2) the Application referred to in subsection (1) is filed in writing in the Indonesian Language, with apparent reason, within a period of 3 (three) months since the decision is accepted, 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 71 (1) When filing the objection or appeal is granted partially or completely, the tax overpayment refunded with interest rewards plus of 2% (two percent) a month, for a period of not longer than 24 (twenty-four) months. (2) in return for interest referred to in paragraph 1 (a) calculated from the month payment up to the publication SKPDLB. (3) in case the taxpayer's objections were rejected or granted in part, Taxpayers subject to administrative sanctions and fines by 50% (fifty percent) of the amount of tax on the basis of a decision of the mind is reduced by the taxes that have been paid prior to the filing of objections. (4) in case the taxpayer filed a petition of appeal, administrative sanctions and fines by 50% (fifty per cent) referred to in subsection (3) does not apply. (5) in the event the appeal is denied or granted in part, Taxpayers subject to administrative sanction in the form of a fine of 100% (one hundred percent) of the amount of tax based on the appellate Verdict reduced with the payment of taxes which have been paid prior to the filing of objections. CHAPTER X REFUND OVERPAYMENT of TAX Article 72 (1) Taxpayers may apply for a refund of the excess tax payments to the Governor or designated Officials.

28 (2) Governors 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 Governor or a designated Officer in writing within 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. (4) if the period referred to in subsection (2) is exceeded, the Governor or a designated Officials did not give a 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 a tax debt, excess tax payments as referred to in paragraph (1) 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 the passing of 2 (two) months, the Governor appointed Officials or give in Exchange for an interest rate of 2% (two percent) a month for the delay in payment of the excess taxes. (8) the provisions on the repayment of excess tax payments is regulated more by Regulation of the Governor. CHAPTER XI WAIVERS and EXEMPTIONS to article 73 (1) the Governor may give relief, reduction, exemption and the Elimination of the tax. (2) the granting of waivers, deductions, exemptions and removal of tax referred to in subsection (1) are governed further by regulation of the Governor. CHAPTER XII EXPIRED BILLING Article 74 (1) the right to conduct tax collection becoming obsolete after exceed 5 (five) years counted from the moment the tax terutangnya, unless the Taxpayer do criminal acts in the field of tax areas. (2) the expiration of the tax billing as referred to in paragraph (1) tertangguh if:


29 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. (3) in the case of published letters of Reprimand and Forced or letter as referred to in paragraph (2) letter a, the expiry date is calculated from billing submission Letter forced. (4) Recognition of the tax debt is directly referred to in paragraph (2) letter b is the Taxpayer with his declared tax debt and still has yet to erase the debt to the provincial government. (5) the recognition of indirect debt as referred to in paragraph (2) letter b can be known from the filing of the petition objections by tax payers. Article 75 (1) of the tax Receivables that might not billed again because the right to perform the billing already expired can be eliminated. (2) the procedures for removal of out-of-date tax receivable as referred to in paragraph (1) are governed by regulation of the Governor. CHAPTER XIII VOTING INCENTIVES Article 76 (1) establishments that carry out the poll tax areas given the incentives on the basis of the achievement of specific performance. (2) the granting of incentives referred to in paragraph (1) established through the budget revenue and Shopping area. (3) the procedures for administering and exploiting the incentives referred to in paragraph (1) shall be governed by regulation of the Governor further based on legislation. CHAPTER XIV of the TAX RESULTS for Article 77 (1) results in a tax receipt as referred to in article 2 in part reserved for district/city Governments with the following conditions: a. the results of the acceptance of the PKB and BBN-KB submission to district/city Governments by 30% (thirty per cent). b. UN-acceptance results submitted to the County Government KB/city of 70% (seventy percent). c. results of the acceptance of the PAP Government handed over to the district/city by 50% (thirty per cent). d. the results of the tax revenue the Government handed over to Cigarette Kabupaten/Kota of 70% (thirty per cent).

30 (2) specifically for the receipt of PAP from water sources that are only on one (1) area of Kabupaten/Kota referred PAP acceptance results submitted to the Kabupaten/Kota concerned 80% (eighty percent). (3) the district/city Governments as intended in paragraph (1) with attention to aspects of the Equalization and/or potential between Kabupaten/Kota. (4) the Government of Kabupaten/Kota referred to in subsection (1) and paragraph (3) are governed further by regulation of the Governor. CHAPTER XV SPECIAL PROVISIONS of article 78 (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) apply also on experts who were appointed by the Governor to assist in the implementation of the provisions of the laws-invitation taxation area. (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 the trial court; and b. the officials and/or experts designated by the Governor to provide information to officials of State agencies or Government agencies that are authorized to conduct examinations in the finance area. (4) in the interest of the region, the Governor is authorized to give written permission to the officials referred to in subsection (1) and the staffs of experts as referred to in paragraph (2), in order to provide information, exposing the written evidence from or about the tax payers to the designated party. (5) for the purposes of examination in court in criminal and civil litigation, or at the request of a judge in accordance with the law of criminal procedure and Civil Law, the Governor may give written permission to the officials referred to in subsection (1), and the experts referred to in paragraph (2), to provide and show 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 information requested.

31. CHAPTER XVI of the INVESTIGATION PROVISIONS of article 79 (1) of the particular civil servant Officials in the provincial Government authorized environment Special Investigator to conduct the investigation as a criminal act in the field of taxation area, as stipulated in the legislation of the law of criminal procedure. (2) the investigator as referred to in subsection (1) is the particular civil servant Officials in the environs of the provincial government to be appointed by the competent authority in accordance with the provisions of the applicable legislation. (3) the investigating Authority referred to in subsection (1) is: 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 other documents with regard 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 the time the examination is in progress and check the identity of people, things, and/or documents taken; 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 and/or perform other actions that are necessary for the smooth running of the crime investigation in the field regional taxation in accordance with the provisions of the applicable legislation.

32 (4) of the investigator as referred to in paragraph (1) notify the commencement of investigation and convey the results of penyidikannya to the public prosecutor of the Republic State Police Investigators via Indonesia, in accordance with the provisions set forth in the book of the law of criminal procedure. CHAPTER XVII of the CRIMINAL PROVISIONS of article 80 (1) a Taxpayer because kealpaannya did not convey the SPTPD or fill with incorrect or incomplete or incorrect information to attach to the detriment of regional finance can are convicted by criminal confinement of not longer than 1 (one) year or a criminal fine of at most 2 (two) times the amount of tax payable that is not or less paid (2) Taxpayers are purposely did not convey the SPTPD or fill with incorrect or incomplete information or attach not true to the detriment of regional finance can are convicted by criminal confinement of not longer than 2 (two) years or criminal fines at most four (4) times the amount of tax payable that is not or less paid. Article 81 criminal acts in the field of taxation area not prosecuted after beyond the period of 5 (five) years from the time the tax terutangnya or expiration of tax or the end of the Tax Year or part of the end of the Tax Year in question. Article 82 (1) Officials or experts appointed by the Governor because kealpaannya did not meet the obligation of secret matters as referred to in article 78 paragraph (1) and paragraph (2) are convicted by criminal confinement of not longer than 1 (one) year and a criminal fine of at most an additional 2,000 rupiah (four million dollars). (2) Officials or experts appointed by the Governor who intentionally did not meet its obligations or someone cause not the fulfillment of the obligations of officials as referred to in article 78 paragraph (1) and paragraph (2) are convicted by criminal confinement at most Rp. RP 10,000,000 (ten million dollars). (3) the prosecution against a criminal offence referred to in subsection (1) and paragraph (2) only performed upon a complaint confidential person who violated. (4) criminal charges as referred to in paragraph (1) and subsection (2) by their very nature are concerned the personal interests of a person or body as Taxpayers, since it was made a criminal offence the complaint.


33 Article 83 the fines referred to in Article 80 and section 82 subsection (1) and subsection (2) constitutes acceptance of the State. CHAPTER XVIII TRANSITIONAL PROVISIONS Article 84 at the time the regulations applicable to this region, the Area still owed Taxes based on: 1. Local regulations No. 3 in 1998 about the motor vehicle fuel tax (Regional Gazette 1998 number 3 Series A) as amended by regulation 24 2001 region number (Regional Gazette 2001 No. 3 Serie A); 2. Rule 22 of 2001 region number of motor vehicle and vehicle Tax on water (the regional Gazette 2001 No. 1 Series A); 3 Regulatory region number 23 in 2001 about Bea behind the name of motor vehicle and the vehicle above the water (the regional Gazette 2001 No. 2 Series A); 4. Applicable local number 25 in 2001 about Tax taking and utilization of underground water and surface water (Regional Gazette 2001 No. 2 Series A) as amended by Regulation No. 17 of 2002 Area (Sheet 2002 Area number 7 Series A); can still be charged for a period of 5 (five) years counted from the moment the tax terutangnya. CHAPTER XIX PROVISIONS COVER Article 85 things haven't quite set in the regulation of this area, all concerning its implementation are governed more by Regulation of the Governor. Article 86 of this Regulation at a time when the region went into effect: 1. Local regulations No. 3 in 1998 about the motor vehicle fuel tax (Regional Gazette 1998 number 3 Series A) as amended by regulation 24 2001 region number (Regional Gazette 2001 No. 3 Serie A); 2. Rule 22 of 2001 region number of motor vehicle and vehicle Tax on water (the regional Gazette 2001 No. 1 Series A);

34 3. Regulation 23 in 2001 region number of Bea behind the name of motor vehicle and the vehicle above the water (the regional Gazette 2001 No. 2 Series A); 4. Applicable local number 25 in 2001 about Tax taking and utilization of underground water and surface water (Regional Gazette 2001 No. 2 Series A) as amended by Regulation No. 17 of 2002 Area (Sheet 2002 Area number 7 Series A); revoked and declared inapplicable. Article 87 special provisions on PKB for government agencies as referred to in article 7 letter c will take effect one (1) year of the promulgation of the regulation of this area. Article 88 (1) the obligation of payment of the PKB and BBN-KB to government agencies/TNI/Polri/local government as provided for in the regulations in this Area will take effect one (1) year of the promulgation of the regulation in this Area. (2) the provisions concerning the Taxation of cigarettes as set forth in the regulation of this area came into effect on January 1, 2014. Article 89 of the regulation of this area came into effect on January 1, 2012. In order to make everyone aware of it, ordered the enactment of regulations in this Area with its placement in the piece Area of South Sumatra Province. Set in Kilkenny on March 10, 2011 GOVERNOR of South Sumatra, h. ALEX NOERDIN Enacted in Kilkenny on March 10, 2011 SECRETARY of SOUTH SUMATRA PROVINCE, YUSRI EFFENDI GAZETTE AREA of SOUTH SUMATRA PROVINCE in 2011 No. 1 series B 35