Regulatory Region Number 4 Of 2010

Original Language Title: Peraturan Daerah Nomor 4 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e452bd97790e00a2b2313634343537.html

GOVERNMENT REGULATION of the MALUKU PROVINCE AREA of MALUKU PROVINCE number: 04 of 2010 ABOUT BEA BEHIND the NAME the MOTOR VEHICLE with the GRACE of GOD ALMIGHTY the MALUKU GOVERNOR, Considering: a. that the Bea behind the name of motor vehicles is one of the Original sources of revenue to finance the important organization of Government and public service to establish the autonomous region a real and responsible; b. that with the promulgation of Act No. 28 of 2009 About local tax and Regional Levies, then the applicable local Maluku province number 09 in 2004 About Bea behind the name of motor vehicles need to be adjusted; c. that based on considerations as referred to the letters a and b, the need to establish local regulations Maluku province About Bea behind the name of a motor vehicle. Remember: 1. Act No. 20 of 1958 Concerning the determination of the Emergency Law number 22 in 1957 About the formation of the Autonomous Region level I, Maluku (Gazette Republic of Indonesia Number 79 in 1958, additional State Gazette Republic of Indonesia 1617);

2. Law No. 8 of 1981 On the book of the law of criminal procedure, (State Gazette of the Republic of Indonesia Number 79 in 1981, additional sheets of the Republic of Indonesia Number 3209); 3. Act No. 7 of 1997 Concerning Tax Collection with a letter, (State Gazette of the Republic of Indonesia Number 42 in 1997, an additional Sheet of the Republic of Indonesia Number 3686); 4. Act No. 46 of 1999 regarding the establishment of the North Maluku province, Buru Regency Southeast Maluku Regency, and the West (Gazette of the Republic of Indonesia year 1999 Number 169, additional sheets of the Republic of Indonesia Number 3890); 5. Act No. 40 of 2003 Concerning the establishment of the District to the West, the County's spooky Spooky Part East and Aru Islands in Maluku province, (State Gazette of the Republic of Indonesia Number 155 in 2003, an additional Sheet of the Republic of Indonesia Number 4350); 6. Act No. 10 of 2004 Concerning Regulations, (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389); 7. 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 amended several times with the 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); 8. 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 Indonesia 4438);

9. Act No. 31 of 2007 on the establishment of the town of Tual in Maluku province (State Gazette of the Republic of Indonesia Number 97 in 2007, an additional Sheet of the Republic of Indonesia Number 4747); 10. Act No. 31 of 2008 About the formation of the Maluku Regency Southwest Maluku province (State Gazette of the Republic of Indonesia Number 104 in 2008, an additional Sheet of the Republic of Indonesia Number 4877); 11. Act No. 32 of 2008 about the formation of the County in South Buru Maluku province (State Gazette of the Republic of Indonesia Number 105 in 2008, an additional Sheet of the Republic of Indonesia Number 4878); 12. 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); 13. The Government of the Republic of Indonesia Number 38 in 2007 About Government Affairs Division Between provincial governments and district/city Governments (State Gazette of the Republic of Indonesia Number 82 in 2007, an additional Sheet of the Republic of Indonesia Number 4737); 14. The Government of the Republic of Indonesia 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); 15. Applicable local Maluku province number 03 of 2007 on the establishment of the Organization and the Department of Labor-Office of province of Maluku (Maluku Provinces Gazette Year 2007 number 03).

Together with the approval of the HOUSE of REPRESENTATIVES of the REGIONAL GOVERNOR of MALUKU and MALUKU PROVINCE DECIDED REGIONAL REGULATION: setting: MALUKU PROVINCE ABOUT BEA BEHIND the NAME of a motor vehicle. CHAPTER I GENERAL PROVISIONS article 1 In this Area Regulations is: 1. The area is an area of Maluku province; 2. Local Government is the Governor of Maluku Province and other Areas as the organizer of local governance; 3. The Governor is the Governor of Maluku province; 4. The Regional Representatives, hereinafter abbreviated to PARLIAMENT is the House of representatives of the regional province of Maluku; 5. Department of Revenue Office of Maluku province was; 6. Officials are the Officials appointed by the Governor; 7. Bea behind the name of motor vehicles, hereinafter in brief the 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; 8. The motor vehicle is any vehicle wheeled two or more along with gandengannya which is used in all road, which was 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;

9. The motor vehicle is not common is any motor vehicle owned and/or controlled by private persons or entities that are used for the benefit of its own; 10. Public motor vehicle is a motor vehicle used for transporting people or passengers with paid admission, and have permission, among other things: business license, permits transport operations, or permit number; 11. Ownership is a legal relationship between private persons or entities is the use of physical mastery and/or vehicle a while, n data jak Area, hereinafter abbreviated SSPD is evidence of PD is the local tax etapan Nihil hereinafter abbreviated to SKPDN k Area More Pay, hereinafter abbreviated STPD gkat is a letter with a motor vehicle whose names are listed in the proof of ownership or legitimate documents including books possession of motor vehicles; 12. motor Mastery by private persons or entities with evidence of mastery of the legitimate according to the legislation; 13. Tax Payable tax is to be paid on the tax period, the tax year, or Tax Year in accordance with the provisions of legislation; 14. The voting is a set of activities ranging from penghimpuna the object and the subject of tax, the determination of the magnitude of the tax owed to the tax collection activities to the tax payers as well as supervision of the penyetorannya; 15. The letter of Deposit payment or remittance of taxes Pa was done by using the form or have done with another way to cash payment through area appointed by the Governor; 16. The letter of the statutes, local tax, hereinafter abbreviated SK tax provision's letter that determines the magnitude of the amount of tax owed; 17. Letter of Ket is the letter of the tax provision that determines the principal amount equal to the amount of taxes tax credits or tax is not payable and no tax credit; 18. The letter is a letter SKPDLB Paja Statutes Statutes determine the amount of tax overpaid tax due to the tax credit amount is greater than the taxes owed or payable should not; 19. Local Tax Bill a letter, hereinafter disin to do tax bill and/or administrative sanctions in the form of interest and/or fines;


20. The decision letter of Rectification is a Decree fixing typos, mistakes count, and/or confusion in the application of certain provisions in the regulations contained in the SPTPD areas, SEGWAY, SKPDKB, SKPDKBT, SKPDN, SKPDLB, SPPD, decision letter of correction, or the decision letter of Objection; 21. An objection decision letter is a letter decision on objections to the SPTPD, SEGWAY, SKPDKB, SKPDKBT, SKPDN, SKPDLB, or against withholding or collection by third parties are submitted by the Taxpayer; 22. Letters Warrant was Forced to pay taxes and the cost of Tax collection; 23. The verdict of the Appeal is the judicial body ruling tax on the appeal against the decision letter of Objection filed by the Taxpayer; 24. The Agency is a form of business entity that includes a limited liability company, CHAPTER II name, OBJECT and SUBJECT to TAX under the name BBN-KB free pa enyerahan the ownership of a motor vehicle. Article 3 (1) the object of Taxation BBN-KB is pe ownership of a motor vehicle. (2) included in the notion of kenda aan Komanditer Motor Company referred to other State-owned enterprises and areas by name and in any form, Assembly, Association, Firm, Sharing, cooperative Organizations, foundations or Similar Institutions, pension funds, a business form Remains as well as any other form of business. Article 2 jak up p nyerahan r on subsection (1) is a motor vehicle with a gandengannya operated on 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 and motor vehicles operated on the water with a dirty content size GT 5 (five gross tonnage GT) up to 7 (seven gross tonnage).

(3) ikecualikan of the notion of a motor vehicle referred to paragraph (2) there is: or are solely used for the purposes of an State security; and k and p D institutions a. train; b. vehicle bermot defense d c. motor vehicle owned and/or controlled by Embassy, Consulate, representatives of foreign countries with the basis of reciprocal international bali obtained tax exemption facilities from the Government. (4) the mastery of a motor vehicle exceeding 12 (twelve) months may be considered as a submission. n the motor because the lease agreement buy. Lo aksud in subsection (6) the letter c is not applicable ari article 4 (1) of the tax Subject is private BBN-KB or body which may receive delivery of a motor vehicle. an CHAPTER III BASIC PEN ENAAN, the RATES and TAX CALCULATION WAY Bag ma (1) basis of the imposition of the BBN-KB is no al motor vehicles. (5) the mastery of a motor vehicle referred to in subsection (4) does not include the kendaraa mastery (6) includes delivery of a motor vehicle referred to in subsection (1) is the infusion of foreign motor vehicles u used remains in Indonesia, except: a. for use by private persons in question; b. to be traded; and c. to the customs area of the back issued Indonesia. (7) the exception as dim when during 3 (three) years in a row was not issued again d Indonesia customs territory. h persons (2) the taxpayer BBN-KB is a private person or entity that receives the delivery of motor vehicles. (3) responsible for the payment of tax BBNKB as referred to paragraph (2) is: a. for individual owner is the person concerned, his power and/or heirs; d b. For the Agency are administrators and/or power. G ian back to Base the imposition of article 5 is the value of the ju (2) value of a motor vehicle referred to in subsection (1) rlaku. Tariff Rates (1) BBN-KB is specified as the following eight: a. delivery of the first of 15% (fifteen per cent); and rsen). great ng each of five percent). The third way of Taxation (1) Quantity of principal Tax payable calculated BBN-K by means of multiplying the tariff referred to in article 6 with dasa imposed in accordance with the regulations to be the second part of article 6 g-each s b. second submission and so on of 1% (one pe (2) specifically for motor vehicles and heavy equipment tools do not use the public road tax rates are set following masi : a. the first submission of 0.75% (zero comma seventy-five per cent); and b. the second and subsequent surrender of 0.075% (zero comma zero seventy article 7 B a r (2) ERITREANS REGION Region Voting BBN-KB ad h place of a motor vehicle registered or enrolled. Article 9 (1) the authority Charges the BBN-KB a. registration and/or logging; application for the postponement of payment; the imposition of taxes referred to in article 5. BBN-KB payment made at the time of registration. CHAPTER IV article 8 alah daera include: b. determination; c. deposit; d. installment and e. accounting and reporting; determination and removal, reduction of administrative sanctions; and an action Letter h Department of Revenue of the province. REGISTRATION mandatory Taxpayer Register P pe endaraan Motor for a period of at least 30 (thirty) working days from the moment of delivery. (1) a person or private Entity nyerahkan Motorists reported the submission in writing to the Governor or at the private person or entity that receives a submission; Motor endaraan; and even the number of pas and pas. DETERMINATION of article 12 (1) based on pendaft aimana form referred to in article 11, the tax established by publishing a SEGWAY. right of registration of motor vehicles. f. the objection and appeal; g. billing; h. correction, cancellation or reduction of i. uptake of excess payment. (2) the levy BBN-KB done simultaneously deng Number of motor vehicles. (3) the tax Levy for the next year conducted in cash or bank area appointed by the Governor. (4) the Authority implementing the poll tax referred to in subsection (1) are implemented ole original 10 chapter V nyerahan K article 11 the designated officer the me within 30 (thirty) working days from the moment of delivery. (2) the written report referred to in subsection (1), at least contain: a. name and nature b. date, month, and year of the submission; c. number of police vehicles; d. attachment photocopying license plate K e. specifically for the vehicle in water ditam CHAPTER VI aran sebag (2) the Governor set a tax payable by publishing a SEGWAY or other documents which are used interchangeably based (3) other documents used interchangeably referred to subsection (1) in the form of tickets and note computations. (4) the form, content, delivery and charging the SEGWAY or the other documents the PROCEDURES for PAYMENT and COLLECTION of article 13 (1) Governor m n the remittance of taxes owed most longer than 30 (thirty) business days after the time of terutangnya tax. that equated set with Regulations of the Governor. CHAPTER VII enentukan da payment due date (2) the SEGWAY, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the Appeal, which led to the amount of tax to be paid is increased tax collection basis and must be repaid in the unga (3) (4)) the Governor may publish STPD if: a. the SEGWAY is not or less dib h due payment; and nga and/or a fine. a (1) tax payable based on the SEGWAY, STPD, correction of the Decree, the Decree and the verdict of the appeal is not or less paid by Taxpayers in time can be billed with the longest period of 1 (one) month from the date of publication. The Governor's top Taxpayer petition after the meet the specified requirements may give approval to a Taxpayer to defer the payment of taxes or mengangsur, with the subject b of 2% (two percent) a month. Further provisions regarding the procedures for payments, remittance, place of payment, installment, and delays in the payment of taxes is set by regulation of the Governor. Article 14 (1 ayar after b. taxpayers administrative penalties in the form of bu (2) tax deficiencies owed ah Juml in STPD sebagaiman referred to in paragraph (1) letter a form of administrative sanctions coupled with an interest rate of 2% (two percent) per month. Article 15 Objections, letter.


(2) the fellowship. The initial implementation of the follow-up) as the tax billing published a letter of Reprimand, a warning letter and ng. (2) a letter of Reprimand, a warning letter or other similar letters) when the amount of tax still payable not paid off, then it must be billed with a letter Pack (2) the publication of the Bill with the forced Letter done by the Governor. Nur in accordance with laws – (1) if the Tax payable m h not repaid, then the Governor-general may publish a warrant me foreclosures. (2) after the seizure of the taxpayer has not yet paid off debt EXPIRED BILLING article 19 (1), the right to expire after a time beyond the 5 (five) tah g tax terutangnya since then, except when Taxpayers do criminal acts in the field of taxation (2) bitkan Letter of reprimand and/or Forced Letter; or sa as forced Letter. Tax billing with Forcibly implemented based on laws-un article 16 (other Yes 1st letter referred to in subsection (1) is issued by the Governor. Article 17 (1 sa. (3) billing procedures with Force as referred to in paragraph (2), be governed more by Guber applicable invitation. Article 18 asi conducted his taxes, the Governor proposed the auction to Auction the country Office. CHAPTER VIII tax billing kan be un terhitun area. Tax billing expiry referred to in paragraph (1) tertangguh if: a. b. the diter is no recognition of the tax debt of the Taxpayer, either directly or indirectly. (3) in the case of published letters of Reprimand and a letter Mr. referred to in paragraph (2) letter a, the expiry date is calculated from billing delivery (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 pay it off to local governments. Article 20 if the obligation in ng memb SEGWAY is not fully paid within the period specified, the g has billed through STPD coupled with sanctions the Administration in the form of an interest rate of 2% (two) When entering registration form referred to in article 10, not met tep aktunya, then the Administration penalized of 25% (twenty five percent) of the subject matter of the tax. SAR 2% g change form or a replacement machine the obligatory dilap 30 (thirty) days since the change. administrative sanctions in the form of n increases by 25% (twenty PEN RIMAAN TAX article 2 rus acceptance Results entirely deposited cash into the region. (5) the recognition of indirect debt as referred to in paragraph (2) letter b can be known from the filing of the petition or delay the payment of installments and petition objections by tax payers. CHAPTER IX ADMINISTRATIVE SANCTIONS particularly tax time ayar yan percent) a month. Chapter 21 (1 at on w (2) if the SEGWAY as stipulated in article 12 paragraph (1), no or less pay after passing within 30 (thirty) days since the SEGWAY published administrative penalties in the form of interest exactly (two percent) of the subject matter of the tax. Section 22) every motor vehicle yan (1 orkan in (2) every motor vehicle which changes shape or the replacement of machines that are not reported as referred to in paragraph (1) dikenaka five per cent) of the taxes owed. CHAPTER X DIVISION RESULTS E 3 BBN-KB region that ha's income is Article 24 (1) the acceptance of the results of the plebiscite in the BB aimana referred to in article 23 are divided as follows: uluh percent) for the area of kabupaten/kota. (1) letter b agi. The Division of penerim results for the area of kabupaten/kota orchestrated further by the Governor. BA XI VOTING INCENTIVES P (1) establishments that implement tax incentives can be provided pe on the basis of achievement of performance terentu. The regulations the Governor based on the provisions of Laws-BA RECTIFICATION, cancellation, REDUCTION or ELIMINATION of STATUTES, and the PEN N ADMINISTRATIVE SANCTIONS (1) Paja Mandatory solicitation ena his Office, the Governor can N-KB sebag a. of 70% (seventy percent) to provinces; and b. by 30% (3 p (2) part of the area of kabupaten/kota referred to at paragraph set with provisions: a. 50% (fifty percent) based on potential; and b. 50% (fifty per cent) dib Section 25 aan tax u B mungutan 26 (2) the granting of incentives referred to in paragraph (1) established through a GRANT. (3) the procedures for the granting of incentives referred to in paragraph (1) is set up with an invitation. B XII GURANGA article 27 k or kar t correct the SEGWAY, or STPD, SKPDN or SKPDLB which in its publication there were typos and/or computational errors and/or erroneous implementation of certain provisions in laws-invitation taxation area.

(2) ubernur can:. reduce or eliminate the administrative sanction in the form of interest, praise of taxes owed according to laws or ordinances of tax-aan implemented ra; and k. AK CHAPTER XIII REDUCTION, RELIEF and DELIVERANCE (1) Governor based on perm ajib Taxes can provide a reduction, relief and tax exemption. apatan Province. Erian reduction, relief and tax exemption referred to in subsection (1) of this article specified by n as mentioned in subsection (2) is received, it must be through the head of Department cannot give a decision, G a fine, and the invitation to the taxation area, in terms of the sanctions imposed because of the kekhilafan Taxpayer or not because his error; b. reduce or cancel the SEGWAY, or STPD, SKPDN or SKPDLB are not true; c. reduce or cancel STPD; d. cancel the results of pemeriks or published is not appropriate with ca tax provision takes away e. payable based on consideration of the ability to pay Taxpayers or certain conditions paja object (3) further Provisions regarding the procedures for the reduction or removal of administrative sanctions and the reduction or cancellation of the paj Ordinance as mentioned on paragraph (2) is set by regulation of the Governor. Article 28 ohonan W (2) the Application referred to in subsection (1) is submitted by the Taxpayer to the Governor via the head of Department Pend (3) types of tax relief applies to: a. magnitude of the tax payable; b. a fine; and c. the interest. (4) the Ordinance pemb as Governor. (5) the Governor via the head of Department the longest of three (3) months from the letter of permohona give a decision. (6) If after 3 (three) months referred to in subsection (2) and paragraph (4), the Governor's petition for rectification, cancellation, reduction, elimination or reduction of the statutes and the administrative sanctions be considered granted.

CHAPTER XIV the OBJECTIONS and APPEALS, G (1) the taxpayer can file an objection to the Governor or u ballots by third parties based on the provisions of a with accompanied (3) within a period of not longer than three (3) months (4) tan (4) as stated on UGATAN the first part of the objections Article 29 the designated officials over an: a. SEGWAY; b. SKPDLB; c. SKPDN; and d. cutting ata regulations. (2) an objection is filed in writing in the language of Indonesia, the reasons are obvious. Objections must be filed as of the date of the letter, or cutting of the poll referred to in subsection (1) unless the taxpayer can demonstrate that the length of time that can't be filled because of circumstances beyond his control. Objections may be filed when Taxpayers have paid at least a number of agreed-upon tax payers. Objections that do not meet the persyara subsection (1), subsection (2), subsection (3), and subsection (4) are not considered letters of Objections so as not to be considered. Sign the receipt of letters of objections (6) is given by the Governor or a designated officer or a sign of objection by letter mail delivery registered mail as proof of receipt of the letter of objection. Article 30 (1) the Governor in period pa g long is 12 (twelve) months, since (2) ernur over objections can be received in whole (3) letters of Objection received date lin, should give decision on objections submitted. Gub or partial decision, rejected, or increase the magnitude of the tax owed. If the period of time referred to in subsection (1) has passed the Governor has not given a decision, the objection filed is considered granted.


The second section (1) a lawsuit filed in writing in the Indonesian Language to k filed a lawsuit against the billing implementation san other than t (3) does not bind when the ktu as referred to in paragraph (4) is 14 (single) implementation of billing or one (1) third part proposed decision (1) the taxpayer can apply only to appeals (2) gaimana referred to in paragraph (1) be filed in (3) suspending the obligation to pay taxes Article 33 (1) if the filing of an objection or appeal is granted in part (2) in paragraph (ksud 1) calculated from the Moon Suit article 31 the tax court. (2) the period for taxes is fourteen (14) days from the date of billing. (3) the time period for filing a lawsuit against keputu the lawsuit referred to in subsection (2) is thirty (30) days from the date of the accepted decision that sued. (4) the time period referred to in subsection (2) and aya period referred to could not be fulfilled due to circumstances beyond the powers of the plaintiff. (5) the extension of the term wa (fourteen) days counted since the end of circumstances beyond the powers of the plaintiff. (6) 1 1 (one) Against a letter of a lawsuit. Article 32 tax court appeal against a decision regarding the objections set forth by the Governor. Appeals officers, written in Indonesian Language, with apparent reason within a period of 3 (three) months since the decision is accepted, attached with a copy of the decision letter of objection. The filing of the petition of appeal up to 1 (one) month from the date of issuance of the verdict of the appeal. or completely, the tax overpayment refunded with interest rewards plus of 2% (two percent) a month for the longest 24 (twenty-four) months. In return for interest as payment until the publication of dima SKPDLB.

(3) Compulsory, most bulkan (4), penalties (5) or granted in part, the mandatory Chapter 3 other matters relating to implementation of lawsuits and appeals, CHAPTER XV REFUND TAX EMBAYARAN KELE (1) Top overpaid pa k, Taxpayers may apply (2) 12 (twelve) months, since (3) in case the objection is rejected Taxpayer or Tax penalized dika administrative fines of 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. In that case the taxpayer filed a petition of appeal of administrative fines of 50% (fifty per cent) referred to in subsection (3) does not apply. In the matter of appeals rejected Tax administrative penalties 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. 4 all other regulations not regulated this area carried out in accordance with the legislation. BIHAN P Article 35 ja petition to Governor returns. The Governor in a time period of not longer than the admissibility of the application for a refund of the excess tax payments as referred to in paragraph (1), must give a decision. If the period of time referred to in subsection (2) has been exceeded (4) payment (5) ihan ebagaimana stated on (6) of the han tax payments made after passing 2 (7) ana and the Governor did not give a decision, requests for refund of tax payment is deemed granted and SKPDLB must be published within a period of not longer than 1 (one) month. When Taxpayers have other tax debts, keleb tax as mentioned on paragraph (1) is directly calculated to pay off the tax debt in advance. Refund of overpayment of tax s subsection (1) is carried out within a period of not longer than 2 (two) months from the publication of SKPDLB. If kelebi returns (two) months, the Governor gave in Exchange for an interest rate of 2% (two percent) a month for the delay in payment of the excess tax payments. The procedures for the repayment of excess tax payments sebagaim referred to in subsection (1) is set by the Governor.

CHAPTER XVI KET MENU for (1) any official of the banned memberitahuk da other side everything subsection (1) applies is also against an energy expert who acted as a witness or expert witness b. mberikan information to the other party (4) Unt authorized to give written consent for examination in court in criminal cases or agaimana referred to in subsection (5), should be CHAPTER XVII CRIMINAL INVESTIGATION KSI (1) certain civil servant Officials in the local government environment given ENTUAN K Article 36 an kepa learned or disclosed 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 the experts appointed by the Governor to assist in the implementation of the provisions of the regulations of the area. (3) excluded from the provisions referred to in paragraph (1) and paragraph (2) is: a. d officials in the court hearing; and officials and experts who assigned me by the Governor. uk regional interests, the Governor told the Officials referred to in subsection (1) and the experts referred to in paragraph (2), that provides information, exposing the written evidence from or about the tax payers to the designated parties. (5) for the purposes of the civil code at the request of a judge in accordance with the law of criminal procedure and Civil Law, the Governor may give written permission to ask the officials referred to in subsection (1) and the experts referred to in paragraph (2), the written evidence and information the taxpayer him. (6) a request judge seb name suspects or defendants name, the requested information as well as the link between the criminal or civil code is concerned with the requested information. And Article 37 special authority SAN as Investigators to conduct investigation criminal acts in the field of taxation, as stipulated in the legislation of the law of criminal procedure.

(2) enyidik as referred to in subsection (1) is the acting employees (3) the investigator as referred to in subsection (1) is: P's or specific environmental civil affairs local government appointed by the competent authority in accordance with the provisions of laws-invitation. A. authority to accept, seeking, collecting, and examine the keterang report with regard to criminal acts in the field of taxation, so that the description or report becomes more complete and clear; b. examine, find and collect information about persons or entities with private ang follow up to get the evidence, bookkeeping Dragon expert in order to leave the room g implementation of taxation; personal or agency about the truth of the acts committed in connection with the criminal act of taxation; c. requesting information and evidence from or in connection with criminal acts in the field of taxation; d. examine the books, records, and other documents concerning the criminal in the field of taxation; e. conducting shakedown un record keeping, and other documents, as well as do foreclosures against evidence; f. enlisted the help of crime investigation in te field of taxation; g. sent stop and/or prohibit or place of seseoran at the time of the ongoing examination and check the identity of people, things, and/or documents taken; h. photographing someone related to the criminal act i. calling people to hear his statement and checked as a suspect or a witness; j. stop the investigation; and/or to smooth criminal investigation aksud in subsection (1) notifying the start of Article 38 (1) Officials or experts appointed by the Governor because k. other action needs to be criminal in the field of taxation, in accordance with the provisions of the legislation. (4) the investigator as dim investigation and convey the results of penyidikannya to the public prosecutor's Office Police officials through the Republic of Indonesia, in accordance with the provisions set forth in the law of criminal procedure. kealpaannya does not meet the obligation of secret things as stipulated in article 38 paragraph (1) and paragraph (2) are convicted by criminal confinement of not longer than 1 (one) year and criminal a maximum fine of Rp. 4,000,000.00 (four million dollars).


(2) the experts ejabat or appointed by the Governor who intentionally P does not meet its or someone cause not the fulfillment of the obligations of officials as stipulated in article 38 paragraph (1) and paragraph (2) are convicted by criminal confinement of not longer than 2 (two) years and criminal fines of $1,000 for the most numerous (ten million dollars). The prosecution against the criminal acts referred to in paragraph (3) (1) (4) idana as mentioned on paragraph (1) and paragraph (2) in accordance with article 39 of the fine as stipulated in article 38 paragraph (1) and paragraph (2) is the CHAPTER XVIII establishment of regulation to LOSE With REGULATIONS at Home, then the regulation of article 41 Provinces) All rules and the decision of the Governor in the regulations relating to this area all about Article 42 regulation of this area comes into force on the date of promulgation. thinking of the rules and paragraph (2) only performed upon a complaint confidential person who violated. By their very nature demands p is concerned the personal interests of a person or body as Taxpayers, since it was made a criminal offence the complaint. the acceptance of the State. MR PEN article 40 ah Maluku number 09 in 2004 about Bea behind the name of motor vehicles revoked and declared no longer valid. (1 the implementation of the Customs of the poll behind the name of motor vehicles all have not been reimbursed and is not contrary to the rules of this area is stated remains valid. (2) things that have not been regulated its execution shall be fixed by the Governor. In order to make everyone aware of it, ordered the pengund of this area with its placement in the piece area of Maluku province.

Set in Ambon MALUKU GOVERNOR 010 pember, KAREL ALBERT RALAHALU mber 2010 Nn. ROSA FELISTAS FAR-FAR EMBARAN the AREA of MALUKU PROVINCE in 2010 number 04. on July 16 No 2 PARAF COORDINATION 1. SEKDA 2. PLT. ASSISTANT GOVERNANCE 3. KADIS INCOME 4. LEGAL and HUMAN RIGHTS AGENDA in the Promulgation in Ambon on June 16 Nope EKRETARIS MALUKU AREA, S L REGULATIONS EXPLANATION DAERA OVINSI MALUKU BEA BEHIND the NAME to MOTOR DARAAN i. GENERAL rlakukannya EXPLANATION of Act No. 28 years 09 governance, II. ENJELASAN ARTICLE for the SAKE of ARTICLE p clear. TOP of PRH number: 04 2010 TENT G AN N that by dibe 20 about local tax and Regional Levies, then all provisions governing the Regional Tax and Levy Areas need to be adapted to the laws referred to, with the purpose to perform reordering the tax system area that leads to a system that is simple, fair, effective and efficient which can exert the role of the community in the financing of regional development. In line with the increasing implementation of development and granting of service to the community, then required the provision of sources of income of the original acceptance region (PAD) which can support the autonomous region and in accordance with the Law Number 32 of 2004 concerning Regional Government. With respect to the establishment of Act No. 28 of 2009, the tax adjustment occurs on the object the turning motor vehicle Name Bea (BBN-KB). P Article 1 to Article 42: Cuku