Key Benefits:
9. A common motor vehicle is any motor vehicle used for freight and/or persons with pay levied.
10. The next Motorized Vehicle Tax (PKB), is a tax on ownership and/or motor vehicle control.
11. Motor Vehicle's next name is tax on the handover of motor vehicle property rights as a result of the two-party agreement or unilateral action or circumstance that occurred due to the sale of the purchase, exchange of exchanges, grants, and other trade goods. legacy, or income into the enterprise entity.
12. The type of Motor Vehicle in the Land is a 2 (two) wheeled motorcycle, a 3 (three) wheeled motorcycle and passenger car, bus car, freight car, heavy tools and great tools.
13. The types of Heavy Devices are Buldozer, Motor Grader, Crane, Road Roller, Chovel Loader, Exavator, Tractor, Trailer, Forklift, Timber Jack, Cutter Dredger and the like.
14. The next fuel tax of Motor Vehicles (PBB-KB) is a tax on the use of motor vehicle fuel.
15. Motor vehicle fuel is all types of liquid motor vehicle fuel, gas used for motor vehicles.
16. Motorized Vehicle Fuel Provider is a manufacturer and/or importer of motor vehicle fuel, either for sale and for its own use.
17. The next Surface Water Tax (PAP) is a tax on the take and/or the utilization of surface water.
18. Surface water is all water that is on the ground, excluding seawater, either at sea or on land.
19. The Cigarette Tax is a levy on the tax on cigarettes collected by the government.
20. A taxpayer is a person, body or government, including taxpayers, tax cutters, and tax collectors, who have the right and tax liability in accordance with the provisions of the local taxation laws.
21. A owed tax is a tax that must be paid at a time, in taxes, in tax years, or in the part of the tax year in accordance with the provisions of the area ' s taxation laws.
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22. The Regional Tax Notification Letter (SPTPD) is a letter by which the taxpayer is used to report the calculations and/or payment of taxes, tax objects and/or non-tax objects, and/or possessions and obligations in accordance with the terms of the IBM International Tax Authority ("CSS"). Regional tax-invitation-invitation rules.
23. The Regional Tax Decree, abbreviated as SKPD, is a tax decree that determines the large amount of the tax on the debt.
24. A vote is a series of activities ranging from the set of object data and tax subjects, determining the amount of tax owed up to the tax-billing activities and the supervision of the invoice.
25. The Tax Subject is a private person, body or government that can be taxed.
26. The Regional Tax Deposit letter, which is next abbreviated as SSPD, is the proof of payment or tax deposit that has been performed using the form or has been done in other ways to the area ' s coffers through the place of payment designated by the Governor of South Sumatra.
27. The Regional Tax Bill (STPD) is a letter for tax bills and/or administrative sanctions of interest.
28. The next Motor Vehicle (NJKB) is a motor vehicle value acquired based on the general market price of a motor vehicle, as set out in the applicable motor vehicle sale table.
29. Weights are the coefficients that reflect the relatively level of road damage and environmental pollution due to the use of motor vehicles.
30. A body is a group of people and/or capital that is a unit of either business or non-undertaking that includes limited liability, a commander-in-command, another company, the State-owned Enterprises (BUMN), or the Business Agency. Area (BUMD) with name and in any form, firm, conglomerate, cooperative, pension fund, fellowship, association, foundation, organization, political social organization, or organization of a kind of fixed enterprise entity, and body shape. Others include investment contracts, collective and fixed-effort forms.
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31. A Real Action Letter is a decree that corrects the error of writing, miscounting and/or error in the application of certain provisions in the area's taxation laws contained in the tax decree. area or area tax bill, a correcting decision letter, or a decision letter objecting.
32. The Objection letter is a letter of decision over the objection to the area ' s tax decree filed by the taxpayer.
33. The Registry and Registry of Motor Vehicles, which subsequently abbreviated to SPPKB are the registration letter of the Vehicle Number Letter (STNK), the registration of a motorized vehicle as the basis of tax assigning and the application of the designation of the Sumbangan (PPKB). Highway Traffic Accident (SWDKLLJ).
34. The Appeal verdict is the tax judicial body ' s ruling on the appeal against the decision letter of the objection filed by the taxpayer.
35. Forced Mail is a warrant to pay tax debts and tax billing costs.
36. The seizure is the act of a tax grant to control tax-tax items, in order to be guaranteed to pay off the tax debts according to the provisions of the applicable law-invitation regulations.
37. A Tax Sita is the executor of a tax billing act that includes instantaneous billing and at once, a notice of forced mail, foreclosure and hostage.
38. The Kahar state is a state that occurs outside of the will or the mandatory power of taxation such as motor vehicles cannot be reused due to natural disasters.
39. Gross Tonnage is a calculation that is obtained by measurement of the volume of a ship's volume and applies mathematical formulas.
BAB II
TYPE TAX Article 2
The Regional Tax consists of:
a. Motor Vehicle Tax;
b. Import Name Of Motor Vehicles;
c. Motor Vehicle Fuel Tax;
d. Surface Water Tax; and
e. A Cigarette Tax.
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CHAPTER III OF THE MOTOR VEHICLE TAX
Section Parts Name, Object and Tax Subject
Section 3
With the name of PKB is tax levied on the possession and/or mastery of a registered motor vehicle in the region.
Article 4
(1) The PKB Object is the possession and/or mastery of a registered motor vehicle in the area.
(2) Includes in the definition of a motor vehicle as referred to in paragraph (1) is Motor vehicles are wheeled with fervits, which are operated on all kinds of land roads and motor vehicles operated in water with gross contents size GT 5 (five Gross Tonnage) up to GT 7 (seven Gross Tonnage) ;
(3) Excluded from the Motor Vehicle Tax Notions as referred to in paragraph (2) is:
a. train;
b. motor vehicles are solely used for defense and security purposes of the country;
c. a motor vehicle owned and/or controlled laws.
6. The Government of the Regency/City is the Government of the Regency/City in South Sumatra.
7. Area Tax, which is subsequently called a tax, is a mandatory contribution to an area owed by a private person or a forcing body by law, by not getting rewards directly and used for The needs of the area for the greater prosperity of the people.
8. Motor vehicles are all wheeled vehicles, along with the double-wheeled vehicles used in all types of road, and are driven by engineering equipment, either motor or other equipment, which serves to change a certain energy resource. Become the motor vehicle of the vehicle in question, including heavy tools and large tools that are in operation using wheels and motors and are not permanently attached as well as motor vehicles operated in the water.
(2) The SPPKB as referred to in paragraph (1) must be clearly filled, correct and complete and signed. by a taxpayer, a person who is authorized by him or an heir.
(3) The SPPKB as referred to in paragraph (2) is required to be delivered to the Governor no later than:
a. for a new vehicle 30 (thirty) days from the time of submission and/or entitlement;
b. for vehicles not new to the date of expiration of the tax period;
c. for motor vehicles from outside the area 30 (thirty) days from the date of the regional Fiscal Capable Letter.
(4) Each mandatory tax is overdue. deliver the SPPKB as referred to in paragraph (3) of the administration sanction of 25% (twenty-five percent) of the tax point.
(5) In the event of a change over motor vehicles in tax time, either change of shape, function or function. engine replacement, mandatory tax is obligated to report using SPPKB or document other equatable.
Article 13
(1) SPPKB or any other document described as referred to in Section 12 of the paragraph (1) at least contains: a. name and address of the person ' s private or body receiving
submission; b. date, month and year of submission; c. base submission; d. Sales price; e. type, brand, type, cylindrial contents, year of manufacture, color, materials
motor vehicle fuel, frame number, engine number, Horse Power (PK) and Gross Tonnage gross contents (GT);
f. The wheat and the fuse. (2) The form, content, quality and size of the SPPKB or the document that
is referred to as referred to in paragraph (1) is further governed by the Governor's Rule.
The Fourth Section of the Tax Redemption
Article 14
(1) Based on the SPPKB as referred to in Section 12 of the paragraph (1) specified the PKB by publishing the SKPD or other relevant documents.
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(2) PKB is in debt since the publication of SKPD.
(3) The form, content, quality and size of SKPD or other documents equated as referred to in paragraph (2) are further governed by the Governor's Rule.
Section 15
The tax Wajib filing for the transfer application is not available. motorized vehicle to outside the area, required to complement PKB repayment proof of the Regional Intersection Letter.
CHAPTER IV. FREIGHT NAME
MOTORIZED Section
Name, Object and Tax Subject Article 16
Under the name BBN-KB, tax levied on delivery of vehicle ownership motorized.
Article 17
(1) The BBN-KB Tax Object is the handover of motor vehicle ownership.
(2) Includes in the definition of a motor vehicle as referred to the verse (1) is a wheeled motor vehicle with the gandan, which is operated on all types of ground roads and motor vehicles operated in the water with the gross contents size of GT 5 (five Gross Tonnage) up to GT 7 (seven Gross Tonnage);
(3) Excluded from the definition of a motor vehicle as referred to in verse (2): a. train; b. motor vehicles are solely used for
the defense and security purposes of the state; c. a motor vehicle owned and/or controlled by the embassy,
consulate, foreign country representative, and representative of the international agency that obtaining a tax exemption facility from the Government;
d. Motorized vehicles belonging to travellers/tourists from outside the Province that are in the region of the most prolonged Province 3 (three) months in the month of the Province; and
e. new motor vehicles are in the hands of a merchant/Vehicle Dealer that is only reserved for sale.
(4) The vehicle's strengthening of motor vehicles exceeds 12 (twelve) months considered a submission.
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(5) The means of motor vehicles referred to in paragraph (4) do not include motor vehicle control due to the purchase agreement.
(6) Includes the handover of a motor vehicle as it is Referred to in verse (1) is the income of motorized vehicles from abroad to be used in Indonesia, except for:
a. to be used alone by the person in question;
b. to be traded;
c. to be reissued from the Indonesian customs territory; and
d. used for exhibitions, research, examples, and international sporting events.
(7) The exceptions as referred to in paragraph (6) of the letter c do not apply if for 3 (three) consecutive years not issued back from Indonesia customs territory.
Article 18
(1) The tax subject of BBN-KB is a private person, body or government agency that can accept the handover of a motor vehicle.
(2) Mandatory tax of BBN-KB is a person, body or agency The government receives the handover of motor vehicles
The Second Part of the Introduction, Tarif and Cara Calculations of BBN-KB
Article 19
The charge of BBN-KB is NJKB as referred to in Article 6 of the paragraph (10).
Section 20
(1) the Tarif BBN-KB are assigned as follows:
a. the first handover of 10% (ten percent); and
b. The second submission and the next one percent (one percent).
(2) Special to the motor vehicles of heavy tools and large tools that do not use the general road of BBN-KB rates are assigned each as follows:
a. first submission of 0.75% (zero comma seventy-five percent); and
b. The second handover and so on is 0.075% (zero comma zero seventy-five percent).
Article 21
(1) The debted BBN-KB is calculated by way of multiplying the tariff as referred to in Article 20 paragraph (1) and or paragraph (2) with the basis of the BBN-KB as referred to in Article 19.
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(2) The debt-based BBN-KB is levied on the area of the registered motor vehicle area.
(3) The payment of BBN-KB is done at the time of registration.
the Third Part of the Time, In the debt and
BBN-KB Notice of Section 22
(1) Any taxpayer, is required to charge the SPPKB or other relevant documents.
(2) Private persons or heirs, government bodies or agencies that receive the submission the motor vehicle is required to notify the Governor or the designated officer by filling in. The SPPKB or any other document that is subject to.
(3) SPPKB or other documents described as referred to in paragraph (1) and paragraph (2) must be reported in writing to the Governor or the appointed official in the longest period of time. 30 (thirty) business days from the time of submission.
(4) The SPPKB or other documents described as referred to in paragraph (1) and paragraph (2) must be clearly filled, correct and complete and signed by the taxpayer or the language.
(5) In the event of a motor vehicle change, both a change of shape, function and engine replacement, mandatory tax is obligated to report using SPPKB or other relevant documents.
Section 23
If the obligation fills and convees the SPPKB or any other relevant document as contemplaed in Article 23 of the paragraph (1) and the paragraph ne) the full month.
(7) The manner of the restitution implementation is governed by the Governor's Regulation in accordance with the provisions of the applicable laws.
(8) The results of PKB receipts are at least 10% (ten percent), including those to be made to the regency/city, allocated for construction and/or road maintenance as well as improved modes and a common transfortation means.
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Section 12
(1) Any taxp ah calculated by considering some or all of the factors:
a. type sumb
b. water source location;
c. destination retrieval and/or sweetener
d. volume of water taken and/or usea
e. water quality;
f. Wide area of pick-up and/or water utilization; and
g. Environmental damage caused by retrieval and/or water utilization.
(3) The value of surface water acquisition as referred to in paragraph (2) is further regulated by the Governor Regulation.
Article 43
(1) the volume of retrieval and or utilization of surface water, measured by water meters and/or other measurement tools.
(2) Water meters and other measuring devices as referred to in paragraph (1) are required to be installed at any location of the retrieval and utilization of the surface water.
(3) the water meter and other measuring devices as referred to on verse (2) may be provided by a third party.
(4) The volume of the volume retrieval The surface is performed each month by the Regional Revenue Service.
Article 44
The Surface Water Tax Tarif is set by 10% (ten percent).
Section 45
The debted tax principal is calculated by way of multiplying the tariff as referred to in Article 44 with the basis of the tax imposition as referred to in Article 42 of the paragraph (2) multiplied by the volume of retrieval and or the utilization of surface water as referred to in Article 43 of the paragraph (1).
Third section of tax, tax notices,
Tax provisions and When Tax Debt Section 46
The PAP period is at 10% (ten percent).
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Article 47
(1) PAP payments are performed under the SKPD or other relevant documents.
(2) Another document as described in paragraph (1) is a calculation of a calculation.
Article 48
(1) the debted PAP has since published SKPD.
(2) SKPD as referred to in paragraph (1) is issued the slowest of date 10 (ten) the following month.
BAB VII THE CIGARETTE TAX Section
Name, Object and Tax Subject Section 49
By name Cigarette tax, tax levied on cigarette consumption.
Article 50
(1) The Cigarette Tax Object is the consumption of cigarettes.
(2) Rokok as referred to in verse (1) includes sigarets, cigars, and leaf cigarettes.
(3) Excluded from the object The tax, as referred to in verse (1), is a cigarette that is not subject to regulation.
Article 51
(1) The Tax Subject of cigarettes is the consumer of cigarettes.
(2) Cigarette Tax is a cigarette manufacturer/manufacturer and a cigarette importer who has permission of the Businessman's Pokok Number Excise Goods.
(3) The Cigarette Tax is levied by the government authorities in charge of excise duty at the same time as the cigarette tax.
(4) The tax tax levied by the Government Instancy as referred to in paragraph (3) is above. to the General Cash Account of the Province of the Province is proportionally based on the population.
Second Part Basic Introduction, Tarif and Tax Counting
Section 52
The basis of the Rokok Tax introduction is the excise specified by the Government against cigarettes.
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Article 53
The cigarette tax rate is set to be 10% (ten percent) of cigarette excise.
Article 54
The principal quantity of the owed cigarette tax is calculated by means of multiplying the tax rate as referred to in Section 55 with the basis of the tax imposition as referred to in Section 52.
Article 55
The Cigarette Tax Receipt, both the Provincial and County Parts of the City, is allocated at least 50% (fifths percent) to fund public health services and law enforcement by the authorities.
Third Part of the Tax Period and On the Contracted Tax
Section 56
The tax period is the length of the term equal to 1 (one) calendar month or in accordance with the laws.
Article 57
The cigarette tax is owed at the time of the cigarette poll.
Article 58
The bill for the Tax Tax is carried out in accordance with the provisions of the Minister of Finance Regulation.
BAB VIII CORRECTING, REVOCATION, DEDUCTIONS
PROVISIONS AND DELETION OR REDUCTION OF ADMINISTRATIVE SANCTIONS
Article 59
(1) On the request of the Governor ' s taxpayers may fix SKPD, SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB Which in the publishing has been written error, error count and/or error in the application of the local tax-invitation rules.
(2) The governor can: a. Defile or discard the administrative sanction of
interest, fines and tax increases in debt according to the laws of taxation of the area, in which case the sanctions are imposed due to the mandatory tax of taxes or not because of his mistake;
b. parse or cancel SKPD, SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that are not true;
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c. canceling the results of the check or the tax decree executed or published does not correspond to the specified method; and
d. parse the debt provisions based on the consideration of the taxpayer's or certain conditions of the tax object.
(3) The order of the reduction or elimination of administrative sanctions is interest or debt tax increases. and the reduction or cancellation of the tax decree as referred to in paragraph (2) is set further by the Governor ' s Rule.
BAB IX
TAX Section
Tata Cara Taxes Section 60
(1) Tax could not be bornted.
(2) Any taxpayer is required to pay taxable taxes based on SKPD or paid for themselves by taxpayer under applicable law.
(3) The tax Wajib that meets tax liability based on the Governor's designation is paid by using SKPD or other relevant documents.
(4) Other Documents described as referred to in paragraph (3) are karcis and/or a calculation of a calculation.
(5) The tax of the tax obligations itself is paid by using the SPTPD, SKPDKB and or SKPDKBT.
Article 61
(1) The type of Tax levied under the designation of the Governor consists of:
a. PKB; b. BBN-KB; and c. PAP.
(2) The type of Tax self-paid by Wajib Tax consists of:
a. PBB-KB; and b. Cigarette Tax.
Article 62
(1) Within 5 (five) years after the tax, the Governor or the appointed official may publish:
a. SKPDKB in terms of:
1. if based on the results of other checks or captions, the debt tax is not or underpaid;
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2. if the SPTPD/ SPPKB is not delivered to the Governor within a certain timeframe and after being reprimanded in writing is not delivered in time as specified in the letter of reprimand;
3. if the obligation to fill SPTPD/SPPKB is not met, the owed tax is calculated in office.
b. SKPDKBT if found new data and/or data that were previously undisclosed which lon.
(2) Wajib Surface Water Tax is a person or body that performs take and/or surface water utilization.
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er water;
n water;
link;
The Second Part of the Introduction, Tarif and the Tax Count Cara
Article 42
(1) The basis of the tax imposition is the value of surface water. (2) The value of the surface water acquisition as referred to in paragraph (1)
is expressed in the rupi iv>
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(2) the Governor or Designated Officer within 12 (twelve) months of the receipt of the receipt of the excess tax payment as referred to in the paragraph (1) must provide decision.
(3) the Governor or Acting Officer within the longest term of 12 (twelve) months since the receipt of the payment of the excess tax payment as referred to in paragraph (1) must give the decision.
(4) If the term as referred to in paragraph (2) is exceeded, the Governor or The designated officer does not make a decision, the request for a refund of excess tax payments is considered granted and SKPDLB must be published in the most recent time of 1 (one) month.
(5) If the Tax Wajib has a tax debt, the excess of the tax payment as referred to in paragraph (1) is directly taken into account to pay off first such tax debts.
(6) The return of the excess tax payment is performed in the most prolonged time 2 (two) months since The SKPDLB is published.
(7) If the return of the excess tax payment is made after passing 2 (two) months, the Governor or the designated Officer gives interest rates of 2% (two percent) a month over the delay in excess tax payment.
(8) Further provisions on the return of excess tax repayment are further regulated by the Governor's Rule.
CHAPTER XI RELIEF AND LIBERATION
Article 73
(1) The governor can provide leniation, reduction, exemption and tax removal.
(2) Giving lenixes, The deduction, release and tax removal as referred to in paragraph (1) is further governed by the Governor's Regulation.
BAB XII EXPIRATION BILLING
Section 74
(1) The right to tax billing becomes expires after exceeding 5 (5) years from time to tax, unless the Tax Taxpayer Commits in the area of tax.
(2) The expiry of the tax rate as referred to in paragraph (1) is formidable. if:
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a. published the Letter of the Issuer and/or the Letter of Paksa; or b. there is a recognition of tax debts from taxpayer, either directly
nor directly. (3) In the case of the published Letter of Uran and or the Letter of Paksa
as referred to in paragraph (2) the letter a, the billing expiry is calculated from the date of the delivery of the Letter of the Paksa.
(4) The recognition of the tax debt directly (2) the letter b is that of the tax debt and that it has not been paid to the Provincial Government.
(5) the recognition of the debt indirectly as it means a verse. (2) the letter b can be known from the filing of objection by taxpayer.
Article 75
(1) Tax debts that are not likely to be billed again because the right to billing is expired may be removed.
(2) The order of the expiring tax receivable as referred to in paragraph (1) is set with Rule of the Governor.
BAB XIII INCENTIVE POLLING
Article 76
(1) The extent of implementing the area tax is provided an incentive on the basis of a particular performance achievement.
(2) The granting of incentives as contemplated on the paragraph (1) is set through the Regional Revenue and Shopping Budget.
(3) Tata the way of granting and utilization of incentives as referred to in paragraph (1) shall be further regulated by the Governor's Rule under the laws.
BAB XIV FOR TAX RESULTS
Section 77
(1) The results of the Tax Reception as referred to in Section 2 are partly reserved for the District/City Government with the following terms: a. PKB and BBN-KB acceptance results are submitted to
District/City Government by 30% (thirty percent). B. PBB-KB receipts submitted to the Government
District/City by 70% (seventy percent). c. The results of the PAP receipts are submitted to the Government
District/City by 50% (thirty percent). D. Rokok Tax receipts submitted to the Government
District/City by 70% (thirty percent).
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(2) Special for PAP acceptance of a water source located only on 1 (one) County/City area acceptance of PAP is referred to be submitted to the regency/City concerned 80% (eighty percent).
(3) The District/City Government Section as referred to in paragraph (1) with regard to the unifying aspect and/or potential between Kabupaten/ City.
(4) The County/City Government Section as referred to in paragraph (1) and paragraph (3) further set up with the Governor Rule.
BAB XV provisions SPECIFICALLY
Article 78
(1) Any official is prohibited from notifying the other of anything known or informed to him by the Mandatory Service. Tax in order of office or job to enforce regulatory provisions Area tax laws.
(2) Prohibition as referred to in paragraph (1) applies also to the power of experts appointed by the Governor to assist in the implementation of the provisions of the regional taxation regulations.
(3) Excluded from the provisions as referred to in paragraph (1) and paragraph (2) are: a. officials and experts who act as witnesses or witnesses
experts in court hearings; and b. the official and/or the expert power set by the Governor for
provides the description to state agency officials or government agencies authorized to conduct an examination in the area of the area finance.
(4) For the benefit of area, the Governor authorized to give written permission to the official as referred to in verse (1) and the experts referred to in verse (2), in order to provide the information, showing written proof of or about the taxpayer to the designated party.
(5) For the benefit of the examination in the court in criminal and civil matters, at the request of the judge in accordance with the Law of the Criminal Event and the Law of the Event, the Governor may give written permission to the official as referred to in the paragraph (1), and the expert force as referred to in verse (2), to provide and display the written proof and the required tax on which it is.
(6) The judge ' s request as referred to in paragraph (5) must specify the name of the suspect or the name of the defendant, the requested caption, as well as the link Between the criminal or the pertination of the data concerned with the requested description.
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BAB XVI
provisions INQUIRY
section 79
(1) Certain civil servants officials in the Provincial Government environment are given special authority as Investigators to perform Investigation of criminal conduct in area taxation, as contemplated in the Criminal Event Law Act.
(2) Investigators as referred to in paragraph (1) are certain Civil Servable Officials in the Provincial Government environment that be appointed by authorized officers in accordance with the provisions of the laws of the apply.
(3) The Investigator Authority as referred to in paragraph (1) is:
a. receive, search, collect, and examine the information or reports relating to criminal conduct in the area of taxation in order for the description or refifty percent) as referred to the paragraph (3) not imposed.
(5) In terms of the plea appeals denied or granted in part, Wajib Tax is subject to administrative sanction would be a 100% fine (one hundred percent) of the amount of tax based on the Putermination Appeals minus the paid tax payment before filing a objection.
BAB X
REFUND OF EXCESS TAX PAYMENTS
Article 72 (1) of the Tax Mandatory Service may apply for a refund
overpayment of tax payments to the Governor or the designated Acting Officer.
b. examine, search, and collect information about persons or bodies about the correctness of actions committed in connection with the taxation of the area;
c. requesting the information and the evidence of a person or person with respect to the criminal conduct in the area of area taxation;
d. examine books, records, and other documents relating to criminal acts in the area of area taxation;
e. Conducting a search warrant for bookkeeping, logging, and other documents, and confiscation of the evidence for the evidence;
f. ask for expert power assistance in order to perform criminal investigation duties in area taxation areas;
g. To stop and/or prohibit someone from leaving the room or place at the time of the examination is ongoing and checking the identity of the person, objects, and/or documents that are brought;
h. Photographing a person with respect to an area's tax felon;
i. calls for people to be heard of his attachment and checked as a suspect or a witness;
j. stop the investigation and/or perform other actions that need to smooth the investigation of a criminal offence in the area of taxation in accordance with the provisions of the applicable laws.
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(4) Investigators as referred to in paragraph (1) notify the start of the investigation and deliver the results of the inquiry to the Public Prosecuting through the Investigator of the State Police of Indonesia, in accordance with the The provisions set in the Book of the Criminal Code.
BAB XVII
CRIMINAL provisions
Section 80
(1) The Tax Concurrent that is due to its limitations does not deliver the SPTPD or fill with the untrue or incomplete or attaching untrue captions thus harming the region ' s finances may be charged with a maximum of 1 (1) year criminal or criminal penalties of at least 2 (two) times the amount of a debt tax that is not or underpaid
(2) The Tax Wajib who intentionally does not deliver the SPTPD or fill it with untrue or incomplete or attach untrue description so that the financial harm of the area can be penalized with penultimate confinement 2 (two) years or criminal fines of at most 4 (four) times the amount of the owed tax that is not or underpaid.
Article 81
Criminal Tindak in area taxation field not prosecuted after exceeding 5 (five) years from the time when the tax or expiration of the tax period or expiration of the Tax Year portion or the end of the Tax Year is concerned.
Section 82
(1) Officials or The power of an expert appointed by the Governor, who, due to his aleness, does not fulfill the obligation of secrecy as referred to in Article 78 of the paragraph (1) and the verse (2) is penalised with the penultimate confinement of 1 (one) year and the criminal fines of the most Rp.4.000.000.00 (four million rupiah).
(2) the acting or expert power appointed by the Governor who knowingly does not fulfill its obligations or a person who causes not to comply with the duties of the official as referred to in Article 78 of the paragraph (1) and the paragraph (2) is convicted With a criminal cage at most Rp.10,000,000.00 (ten million rupiah).
(3) The prosecution of a criminal offence as referred to in paragraph (1) and paragraph (2) is only done for the complaint of a person whose privacy is violated.
(4) The criminal charges as referred to in paragraph (1) and the paragraph (2) In accordance with its nature, it concerns the personal interest of a person or body as a tax on the tax, as it is a criminal offence.
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Article 83
Denda as referred to in Article 80 and Article 82 of the paragraph (1) and paragraph (2) represents state acceptance.
BAB XVIII
provisions TRANSITION
Section 84
At the time the Regional Regulation is in effect, the Regional Tax is still in debt based on: 1. Area Rule No. 3 of 1998 on Fuel Taxes
Motor Vehicles (1993-Series Number 3 Series A) as amended with the Regional Regulation No. 24 of 2001 (Section 3 Gazette 2001 Number 3 Series A);
2. Area Regulation No. 22 Year 2001 on the Tax of Motor Vehicles and Vehicles on Water (Sheet Area 2001 Number 1 Series A);
3 Regional Regulation No. 23 In 2001 on the Customs of the Name of Motor Vehicles and Vehicles Above Water (area Of 2001 Number 2 Series A);
4. Area Regulation No. 25 of 2001 on the Tax Retrieval And Heating of the Fatherland and Surface Water (leaf Area of 2001 Number 2 Series A) as amended by Regional Regulation 17 Year 2002 (Area Gazette of 2002) Number 7 Series A);
it can still be billed for a term of 5 (five) years from the time of the tax return.
CHAPTER XIX CONCLUDING PROVISIONS
Article 85
Things are not yet sufficiently set in the Regional Regulations This, as long as the implementation is set further by the Governor's Rules.
Section 86
At the time the Regional Regulation came into force:
1. Area Rule No. 3 of 1998 on the Motorized Vehicle Fuel Tax (area of 1998 Number 3 Series A) as amended by the Regional Regulation No. 24 of 2001 (Area Gazette 2001 Number 3 Series A);
2. Area Regulation Number 22 Of 2001 On The Taxes Of Motorized Vehicles And Vehicles On The Water (Sheet Area Of 2001 Number 1 Series A);
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3. Area Rule 23 of 2001 on the Customs of the Name of Motor Vehicles and Vehicles on the Water (section Gazette 2001 Number 2 Series A);
4. Area Regulation No. 25 of 2001 on the Tax Retrieval And Heating of the Fatherland and Surface Water (leaf Area of 2001 Number 2 Series A) as amended by Regional Regulation 17 Year 2002 (Area Gazette of 2002) Number 7 Series A);
revoked and stated does not apply.
Article 87
The provisions of PKB are special to the Government's Instancy as referred to in Article 7 of the c. c. This area.
Section 88
(1) Liability Obligations of PKB and BBN-KB for Instancy The Government/TNI/Polri/Local Government as set forth in this Regional Regulation shall begin in force 1 (one) year since the promulgations of this Regional Regulation.
(2) The provisions of the Cigarette Tax as set forth in the Regulation of the Regions begin It took effect on January 1, 2014.
Article 89
The Regulation of the Regions came into force on 1 January 2012.
In order for everyone to know it, ordering the invitational of this region's Regulation with its placement in the South Sumatra Provincial Gazette.
Specified in Palembang on March 10, 2011
GOVERNOR OF SOUTH SUMATRA,
H. ALEX NOERDIN was invited to Palembang on March 10, 2011
SECRETARY OF THE PROVINCE OF SOUTH SUMATRA PROVINCE,
YUSRI EFFENDI
SOUTH SUMATRA PROVINCE ' S SECTION SHEET
2011 NUMBER 1 SERIES B
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