Key Benefits:
THE PROVINCIAL GOVERNMENT OF MALUKU
REGULATIONS OF THE PROVINCE OF MALUKU PROVINCE NUMBER: 04 IN 2010
ABOUT
DUTY MOTOR VEHICLE NAME
WITH THE GRACE OF GOD ALMIGHTY
GOVERNOR MALUKU,
Draw: a. that the State Department of Motor Vehicles is one of the most important sources of Native Revenue to finance the governance and public service to establish a real and responsible Regional Autonomy;
b. that with the invitation of Law No. 28 Year 2009 On Regional Taxes and Regional Retribution, then the Maluku Provincial Regional Regulation Number 09 Year 2004 On the Customs of the Name of the Motor Vehicles needed to be adjusted;
c. that based on The consideration as the letter a and b, need to form the Provincial Rule of the Molucca Province on the Customs of the Name of Motor Vehicles.
Given: 1. Law Number 20 Of 1958 On The Designation Of Emergency Law Number 22 Of 1957 On The Establishment Of The Swatantra Area Level I Moluccas, (sheet Of State Of The Republic Of Indonesia 1958 Number 79, Additional Sheet Of State Of The Republic Of Indonesia 1617);
2. Law Number 8 Of 1981 On The Law Of The Law Of The Criminal Event, (sheet Of State Of The Republic Of Indonesia In 1981 Number 79, Additional Gazette Of The Republic Of Indonesia Number 3209);
3. Law Number 19 Of 1997 On Invoicing Tax By Forced Mail, (sheet Of State Of The Republic Of Indonesia In 1997 Number 42, Additional Gazette Of The Republic Of Indonesia Number 3686);
4. Act Number 46 Of 1999 On The Establishment Of The Province Of North Maluku, Buru County, And West East Maluku Regency, (sheet Of State Of The Republic Of Indonesia In 1999 Number 169, Additional Gazette Of The Republic Of Indonesia Number 3890);
5. Law No. 40 of 2003 on the establishment of the western spooky districts, the eastern spooky districts and the Aru Islands in Maluku Province, (leaf of state of the Republic of Indonesia in 2003 number 155, additional sheet of state of the Republic of Indonesia) Indonesia Number 4350);
6. Act Number 10 Of 2004 On The Rules Of The Negotiations, (Sheet State Of The Republic Of Indonesia In 2004 Number 53, Addition Of State Sheet Republic Of Indonesia Number 4389);
7. Law Number 32 Of 2004 On Regional Government (sheet Of State Of The Republic Of Indonesia In 2004 Number 125, Additional Gazette Republic Indonesia Number 4437) as amended in the last few times with the Invite Number 12 In 2008 About The Second Change Of The Number 32 Act Of 2004 On Local Government (sheets Of State Of The Republic Of Indonesia 2008 Number 59, Additional Gazette Of The Republic Of Indonesia Number 4844);
8. Law No. 33 of 2004 On the Financial Balance between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette of the Republic of Indonesia 4438);
9. Law No. 31 Year 2007 On The Establishment Of The City Of Tual In The Province Of Maluku (sheet Of State Of The Republic Of Indonesia In 2007 Number 97, Additional Gazette Of The Republic Of Indonesia Number 4747);
10. Law No. 31 Year 2008 On the Establishment of South West Maluku Regency in Maluku Province (State Sheet of the Republic of Indonesia 2008 No. 104, Additional Gazette of the Republic of Indonesia Number 4877);
11. Law No. 32 of 2008 On the Establishment of South Buru Regency in Maluku Province (State Sheet of the Republic of Indonesia 2008 No. 105, Additional Gazette of the Republic of Indonesia Number 4878);
12. Law No. 28 Year 2009 On Regional Taxes and Retribution Of The Area (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Gazette Of The Republic Of Indonesia Number 5049);
13. The Government of the Republic of Indonesia No. 38 Year 2007 On the Partition of Government Affairs Between the Government of the Province and the Government of the District/City (State of the Republic of Indonesia in 2007, Number 82, Additional Gazette of the Republic of Indonesia) Indonesia Number 4737);
14. Regulation of Government of the Republic of Indonesia No. 69 of 2010 On the Order of the Giving and Utilization Incentive Of Regional Tax and Levy Areas (sheet Of State Of The Republic Of Indonesia In 2010 Number 119, Additional Gazette Of The Republic Of Indonesia Indonesia No. 5161);
15. Maluku Province Regulation No. 03 Year 2007 On The Establishment Of The Organization And The Working Work For The Ministry Of Maluku (in Maluku Province 2007 Number 03).
With A Joint Agreement
REPRESENTATIVE COUNCIL OF THE PEOPLE OF MALUKU PROVINCE
AND
GOVERNOR OF MALUKU
DECIDED: Set Out: REGULATIONS OF THE PROVINCE OF MALUKU
ABOUT THE DUTY OF THE MOTOR VEHICLE NAME.
CHAPTER I OF THE GENERAL PROVISION
Article 1
In this Region Regulation referred to:
1. Area is the Region of Maluku Province; 2. Local Government is the Governor and Regional Devices of Maluku Province
as the Organizing Element of Local Government; 3. The Governor is the Governor of Maluku Province; 4. The Regional People's Representative Council (DPRD), which is next abbreviated to the DPRD is
The Regional People's Representative Council of Maluku Province; 5 Service is the Revenue Service of the Province of Maluku; 6. Officials are officials appointed by the Governor; 7. Motor Vehicle License, which is next in short BBN-KB
is Taxes 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 exchange, grant, inheritance, or income into the enterprise entity;
8. Motor vehicles are all two or more wheeled vehicles and are used in all land roads, driven by engineering equipment or other equipment that function to transform an energy resource. certain to be the motor vehicle's motor vehicle is concerned, 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;
9. Non-General Motor Vehicles are any motor vehicle owned and/or controlled by a private person or body used for its own sake;
10. A common motor vehicle is a motor vehicle that is used to transport people or passengers on pay, and has permission, among other things: a freight business permit, operating permit, or traject permit;
11. An entitlement is a legal relation between a person or body
is the use and/or physical mastery of the vehicle
at a time,
n data
jak Region, which is next abbreviated as SSPD is proof
PD is
The Nihil Regional Tax constant further abbreviated SKPDN
k Regions More Pay, which is next abbreviated
gkat STPD is a letter
with a motor vehicle whose name is listed in the proof of ownership or document lawful means of the Motor Vehicle Ownership Book;
12. Motorized possession by a person or body with proof of legitimate possession according to the laws of the legislation;
13. A Debt Tax is a tax payable in the Tax Age, in the Year of Tax, or in the Year of Tax, in accordance with the provisions of the laws of the Law;
14. A vote is a series of activities ranging from object conveners and tax subjects, determining the amount of tax owed up to the tax-billing activit (fifty percent) dib
Article 25
tax u
B
26
levies
(2) The granting of incentives as referred to by paragraph (1) is set via APBD.
(3) The order of the granting of incentives as referred to in paragraph (1) is governed by invitation.
B XII
GURANGA Section 27
k or kar t
fixed the SKPD, or STPD, SKPDN or The SKPDLB in its publishing there is a writing error and/or miscounting and/or misrepresentation of certain provisions in the statute of taxation-an invitation-section.
(2) The administration can:
. decode or abolish administrative sanctions, the tax rate owed by the law of the invite-
aan or the tax decree that the ra is specified; and
k.
ak
BAB XIII REDUCTION, RELIEF AND LIBERATION
(1) The governor based on perm ajib Tax may provide a reduction, lenification and tax exemption.
apatan Province.
erian reduction, lenification and the tax exemption referred to in paragraph (1) of this section is set by
n as referred to in paragraph (2) received, must be
via the head of the service does not give a decision,
G a
fine, and to the invitation area taxation, in terms of such sanctions imposed due to the pecurarlafan of Wajib Tax or not because of his mistake;
b. override or cancel the SKPD, or STPD, SKPDN or SKPDLB that are not true;
c. parse or cancel STPD; d. canceling the cast
or published is not compatible with the layout e. parse the debt-based provisions based on consideration
the ability to pay Wajib Tax or certain conditions of the paja object (3) further provisions of the manner of reduction or deletion
administrative sanction and The reduction or cancellation of the decree of paj as referred to in paragraph (2) is governed by the Governor's Rule.
Article 28
octions W
(2) Requests as referred to in paragraph (1) are delivered by Wajib Tax to Governor by Head of Pend Service
(3) The types of tax breaks apply to: a. the size of the debt tax; b. a fine; and c. interest.
(4) Tata way of pemb as Governor.
(5) The governor is through the head of the longest serving 3 (three) months since the application of the application.
(6) If after 3 (3) months after the time of the month, the term of the term is used.
(6) If the time after 3 (3) verse (2) and paragraph (4), Governor of correcting, cancellation, reduction, determination and removal or reduction of administrative sanctions are considered granted.
BAB XIV OBJECTION, G AND APPEAL
(1) The Tax Concurrent may object only to the Governor or
u polling by third parties under the provisions
a with the accompanying
(3) in the term longer 3 (three) months
(4)
(5) tan as intended to
UGTE First Part
Objection of Article 29
officials appointed over a: a. SKPD; b. SKPDLB; c. SKPDN; and d. Ata cuts
regional taxation laws. (2) The objection is submitted in writing in the Indonesian language
clear reasons. Objections must be submitted since the date of the letter, the date of the cut or the vote as referred to in verse (1), unless Wajib Tax may indicate that the term could not be fulfilled due to circumstances beyond its control. Objections can be submitted if Wajib Tax has paid the least amount of which Mandatory Tax has approved. An objection that does not meet the verse (1), verse (2), verse (3), and verse (4) is not considered a Letter of Objection so that it is not considered. The receipt of the letter of objection that (6) is given by the Governor or the appointed official or the mailing list of the letter of objection by postal mail is recorded as a sign of receipt of the receipt of the objection.
Article 30
(1) Governor in the term of the old pa g 12 (twelve) months, since
(2) ernur over the objection may be received entirely
(3)
lin
the date of the Letter of Objection, must be a decision on the objection of the submitted. The decision of Gub or partial, refuses, or adds to the amount of tax owed. If the time frame as referred to in verse (1) has passed by the Governor does not make a decision, the objection to that is considered granted.
The second part
(1) The lawsuit is submitted in Indonesian language to
k filed a lawsuit against the implementation of the billing
other than
t (3) does not bind if
ktu as referred to the paragraph (4) is 14
(one) the implementation of invoicing or 1 (one) the decision is submitted
The Third Section
(1) The Tax Concurrent may apply for an appeal only to
(2) where it is in paragraph (1) submitted
(3) suspending the tax liability obligation
Article 33
(1) If the submission of an objection or an appeal is granted a partial
(2) of the paragraph (1) is calculated from the month
Lawsuit Article 31
The Tax Court. (2) The current term
tax is 14 (fourteen) days from the date of the billing date. (3) The term to submit a lawsuit against the keputu
The lawsuit as referred to in paragraph (2) is 30 (thirty) days from the date received the defendant ' s decision.
(4) The term is referred to in paragraph (2) and the timeframe It is meant to be infested because of circumstances outside of the plaintiff's authority.
(5) the term extension wa (fourteen) days are numbered from the expiration of the state outside the plaintiff's power.
(6) Against 1 1 (one) The Lawsuit.
Appeals Article 32
The Tax Court against the decision on his objections set forth by the Governor. A seba appeal is written in Indonesian, for a clear reason within the term 3 (three) months since the decision is received, attached to a copy of the decision letter. Application of an appeal up to 1 (one) month from the date of the issuer of the Appeal.
or entirely, the excess tax repayments were returned with plus interest rates of 2% (two percent) a month for Twenty-four (twenty-four) months. The price of the flower as it is repaid by the release of SKPDLB.
(3) grant partially, Wajib
(4), sanction
(5) or be granted partially, Wajib
Article 3
Other matters relating to the execution of the lawsuit and the appeal,
BAB XV REFUND OF EMPAYMENTS TAXES
(1) For overpayment of pa k, Wajib Tax may submit
(2) 12 (twelve) months, since
(3)
In terms of the objection Mandatory Tax is denied or the tax is imposed by the administration of a fine of the amount 50% (fifty percent) of the amount of tax on the basis of the decision is reduced by tax who have been paid before filing an objection. In the case of Wnt of the highest performance.
The Governor ' s Regulation under the provisions of the Act of Law-
BA CORRECTING, CANCELLATION, REDUCTION OF PROVISIONS AND
DELETION OR PEN N SANCTION ADMINISTRATION
(1) At the request of Wajib Paja ena his post, dapa Governor
N-KB sebag
a. by 70% (seventy percent) for provincial regions; and b. by 30% (three p
(2) Section of the county/city as referred to in the paragraph is specified with the provision: a. 50% (fifty percent) based on potential; and b. 50% ajib Tax filing an administration appeal of a fine of 50% (fifty percent) as referred to in paragraph (3) is not imposed. In the event of an appeal the tax was denied the administration was charged with a fine of 100% (one hundred percent) of the amount of taxes based on the severing of the Appeal reduced by payment of taxes paid before filing an objection.
4
to the extent unregulated in the regulation of this area is exercised under the provisions of the laws.
BIHAN P Article 35
ja
request a return to the Governor. The governor in the longest period of time he receives a tax refund, as referred to in verse (1), must make a decision. If the time frame as referred to in paragraph (2) is exceeded
(4) ihan payment
(5) ehow referred to
(6) The tax repayment is done after 2
(7) ana
and the Governor does not provide a decision, a tax refund is deemed granted and SKPDLB must be published within the most prolonged period of 1 (one) month. If the tax rate is paid, the tax rate is directly calculated to pay off the tax debt. The return of the number of (1) tax payments (1) is performed in the most prolonged period of 2 (two) months since the publication of SKPDLB. If the return of the (two) month, the Governor rewards interest rates of 2% (two percent) in a month for the delay in payment of overpayment of the tax payment. The manner in which the Repayment of excess tax payments as referred to in paragraph (1) is governed by the Governor.
BAB XVI KET HUSUS
(1) Any official is prohibited from telling the other party anything
paragraph (1) applies also to
an expert power that acts as an expert witness or witness
b. Provide information to others
(4) Unt authorized authorized written permission
trial in criminal case or
agaimana referred to paragraph (5), must
BAB XVII CRIMINAL INVESTIGATION
(1) Certain civil servant officials in the local government environment are given
ENTUAN K Article 36
an kepa
which is known or notified by Wajib Tax in terms of office or job to execute the provisions of the local taxation laws.
(2) Prohibition as intended on an expert force appointed by the Governor to assist in the implementation of the provisions of the local taxation laws.
(3) Excluded from the provisions as referred to in paragraph (1) and paragraph (2) are: a. officials d
in the court hearing; and the officer and expert me who is assigned by the Governor. uk interest, Governor
to the Acting as referred to in paragraph (1) and the expert power as referred to in paragraph (2), In order to provide a description, show written proof of or about the Tax Wajib to his designated party.
(5) For the benefit of the data on the request of the judge in accordance with the Law of the Criminal Events and the Perdata Event Law, the Governor can giving written permission to request to the official as referred to in paragraph (1) and Expert power as referred to in verse (2), the written proof and the description of the Tax Wajib present to him.
(6) The request of the seb judge mentions the name of the suspect or the name of the defendant, the requested description and the relation between the matter The criminal or pertint is concerned with the requested caption.
AND SAN Article 37
special authority as Investigator to conduct criminal conduct in the field of taxation, as referred to in the Criminal Event Law.
(2) enyidik as referred to in paragraph (1) is the employee official
(3) Investigators as referred to in paragraph (1) are: an or
a particular civil servant in the Regional Government environment appointed by the official who In accordance with the terms of the IBM International Terms of Service, Authorized a. Receive, search, collect, and research the
report with regard to the criminal conduct in the field of taxation, in order for the description or report to be more complete and clear;
b. Searching, searching, and collecting information about the person
private or body
with the follow
to get the ledger evidence,
the master dragon in order to perform the task
g left the room
taxation;
personal or body about the correctness of the deeds committed in connection with the taxation criminal;
c. requesting the information and evidence from or in connection with the criminal conduct in the taxation field;
d. examine books, records, and other documents regarding criminal charges in taxation;
e. conducted a search un search, and other documents, as well as conducting forfeiture of such evidence;
f. ask for the help of te investigation of a criminal offence in the field of taxation;
g. Whether or not you have any access to the IBM Cloud Service, the Cloud Service will be used for the Client's use of the Cloud Service. Photographing someone with respect to a felony. call people to be heard of his attachment and be examined as
a suspect or a witness; j. stop the investigation; and/or
for the investigation of the investigation
actuate in paragraph (1) notify the start
Article 38
(1) The official or power officer appointed by the Governor is due
k. conduct other measures that need to be criminal in the field of taxation, in accordance with the provisions of the laws.
(4) Investigators as well as dim of inquiry and presenting the results of its inquiry to the public prosecutor through investigator of the State Police officers of the Republic of Indonesia, in accordance with the provisions set out in the Criminal Events Law Act.
The alpness does not fulfill the obligation of secrecy as referred to in Article 38 of the paragraph (1) and the verse (2) is penalised with the penultimate criminal confinement 1 (one) year and the penal fine of the Rp. 4,000,000.00 (four million rupiah).
(2) the acting or expert power appointed by the Governor by intentionally P does not fulfill its obligations or a person who causes not to comply with the duties of the official as referred to in Article 38 of the paragraph (1) and the paragraph (2) is convicted. with a penultimate confinement 2 (two) years and criminal fines of the most Rp10,000.000.00 (ten million rupiah). The prosecution of the criminal acts as referred to in paragraph (3) (1)
(4) is convicted as contemplated in paragraph (1) and paragraph (2) pursuant to
Article 39
Denda as referred to in Article 38 of the paragraph (1) and the paragraph (2) is the
BAB XVIII KETEN UTUP
With the course of this Daer Regulation, then Provincial Regional Regulation
Article 41
) All Governors Rules and Decisions are related to
in Regulation This area is all about
Article 42
The rules of the County are in effect On the date of the invitation. The Rule of Law
and the paragraph (2) is only done by the complaint of the person whose secrecy is violated. The demands of p by their nature are concerned with the personal interest of a person or body as Wajib Tax, as it is made a criminal act of complaint.
state acceptance.
MR. PEN Article 40
ah
Maluku Number 09 Year 2004 on the Customs of the Name of the Motor Vehicle was revoked and declared no longer valid.
(1 of the implementation of the Customs-Motor Vehicle's name as long as it has not been replaced and does not conflict with the Regional Regulation. This is stated to remai
