Applicable Local Number 19 Year 2010

Original Language Title: Peraturan Daerah Nomor 19 Tahun 2010

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The GOVERNMENT of PURWOREJO 1 GOVERNMENT PURWOREJO DISTRICT REGULATIONS PURWOREJO number 19 in 2010 ABOUT the BEA ACQUISITION of RIGHTS OVER LAND and BUILDINGS with the GRACE of GOD ALMIGHTY REGENT PURWOREJO, Considering: a. that the land and buildings is a wealth which has the benefits of economical for private persons or entities who acquired the rights to it, therefore it should've been in against those who acquire land rights and/or buildings subject to the obligation to pay taxes in the form of the bea acquisition of land rights and the building; b. that based on Act No. 28 of 2009 about local tax Levies and Customs areas, acquisition of Rights over the land and building tax is a kind of pemungutannya areas become authority district/city; c. that the corresponding provision in article 95 paragraph (1) of Act No. 28 of 2009 about local tax Levies and Tax areas, the Regions are defined with local regulations; d. that based on considerations as referred to in letter a, letter b, letter c and the need to establish local regulations about the Bea acquisition of Rights over the land and buildings; Remember: 1. Act No. 13 of 1950 on the establishment of County regions in Central Java province; 2. Act No. 5 of 1960 concerning the basic regulation of the Agrarian issues (State Gazette of the Republic of Indonesia Number 104 in 1960, an additional Sheet of the Republic of Indonesia Number 2043); http://www.bphn.go.id/2 3. Act No. 8 of 1981 on the law of criminal procedure (State Gazette of the Republic of Indonesia Number 76 of 1981, additional sheets of the Republic of Indonesia Number 3209); 4. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262), as amended several times, the last by Act No. 4 of 2009 about the determination of the Replacement Government Regulations Act No. 5 of 2008 about the fourth Change in the law number 6 Year 1983 on general provisions and Taxation Procedures into law (Republic of Indonesia Sheet in 2009 Number 62 Additional Sheets, the Republic of Indonesia Number 4999); 5. Act No. 16 of 1985 about Flats (Gazette of the Republic of Indonesia Number 75 in 1985, additional sheets of the Republic of Indonesia Number 3317); 6. Act No. 7 of 1997 concerning Tax Billing with Force (Gazette of the Republic of Indonesia Number 42 in 1997, an additional Sheet of the Republic of Indonesia Number 3686), as amended several times, the last by Act No. 19 of 2000 about the second amendment in the law number 19 in 1997 about the tax Billing with Force (Gazette of the Republic of Indonesia year 2000 Number 129 Additional Sheets, the Republic of Indonesia Number 3987); 7. Act No. 14 of 2002 about lan Pengadi tax (State Gazette of the Republic of Indonesia Number 27 in 2002, an additional Sheet of the Republic of Indonesia Number 4189); 8. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 9. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 10. Act No. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389); http://www.bphn.go.id/3 11. Act No. 3 of 2004 concerning the inspection, management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400); 12. 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, the last by 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); 13. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438); 14. 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); 15. Government Regulation Number 27 in 1983 on the implementation of the book of the law of criminal procedure (State Gazette of the Republic of Indonesia Number 36 in 1983, an additional Sheet of the Republic Indonesia country number 1136); 16. Government Regulation Number 58 in 2005 about the financial management area (State Gazette of the Republic of Indonesia Number 140 in 2005, an additional Sheet of the Republic Indonesia country number 4578); 17. Government Regulation Number 79 in 2005 about Coaching Guidelines and supervision of the Organization of the Government (State Gazette of the Republic of Indonesia Number 165 in 2005, an additional Sheet of the Republic of Indonesia Number 4593); 18. Government Regulation Number 38 in 2007 about Government Affairs Divisions between the Government, local governance and local governance Provincial district/city (State Gazette of the Republic of Indonesia Number 82 in 2007, an additional Sheet of the Republic of Indonesia Number 4737); 19. Government Regulation Number 69 in 2010 about the procedures for the granting of Tax Incentives and utilization of Voting area and Regional Retribution (Gazette of the Republic of Indonesia Number 119 in 2010, an additional Sheet of the Republic of Indonesia Number 5161); http://www.bphn.go.id/4 20. Presidential Regulation No. 1 of 2007 about the Endorsement, Enactment and Dissemination of legislation; 21. Applicable local County Regencies Purworejo road number 3 in 1988 about Investigator civil servant at the District Government Environment Regencies Purworejo (District Gazette Regencies Purworejo 1989 number 1); 22. Applicable local Purworejo number 3 in 2007 about the fine points of regional financial management (Regional Gazette Purworejo 2007 number 3); 23. Applicable local Purworejo number 4 in 2008 about the Affairs of the local governance Purworejo (Sheet Area Purworejo in 2008 number 4); With the approval of the REGIONAL HOUSE of REPRESENTATIVES Shared PURWOREJO REGENT and PURWOREJO DECIDED: setting: LOCAL REGULATIONS ABOUT the BEA ACQUISITION of RIGHTS OVER the LAND and buildings. CHAPTER I GENERAL PROVISIONS article 1 in regulation of this area, which is: 1. The area is Purworejo. 2. Local Government is the Regent and the Region as organizer of local governance. 3. The Regent was Regent Purworwejo. 4. Officials are employees who are given specific tasks in the field of taxation area in accordance with the legislation in force. 5. Tax area is a mandatory contribution to the region owed by private entities who are forced by law, by not getting rewarded directly and used for the purposes of the area for most of the prosperity of the people. http://www.bphn.go.id/


5 6. The BEA acquisition of Rights over the land and buildings that can further abbreviated BPHTB is a tax on the acquisition of rights over the land and/or buildings. 7. Acquisition of rights over the land and/or buildings is the Act or legal events resulting in acquired rights over the land and/or buildings by private persons or Bodies; 8. Land rights and/or building is land rights including rights management, along with a building on it, as stipulated in Act No. 5 of 1960 concerning the basic regulation of the Agrarian issues, Act No. 16 of 1985 about Flats, and the provisions of other legislation. 9. The subject of tax areas are private persons or entities that may be subject to tax. 10. The taxpayer is a private person or body, including the taxpayers, tax cutting and tax collector has the right and obligation of taxation in accordance with the provisions of laws-invitation taxation area. 11. The Agency is a group of people and/or capital which is unity, both doing business and not doing business that includes limited liability company, the company komanditer, the company's other State-owned enterprises (SOEs), or Areas owned enterprises (BUMD) with name and in whatever form, firm, peers, cooperatives, pension funds, Association, Assembly, foundations, organizations, social and political organizations, or other organizations forms, institutions and other bodies including the collective investment contract and business form anyway. 12. Local tax owed tax is to be paid at some point, during the Tax year, Tax, or in the Tax Year in accordance with the provisions of the regulations of the area. 13. The voting is a set of activities ranging from gathering together the data of the object and the subject of tax, Tax determination of the magnitude of the tax owed to the tax collection activities to the Taxpayers as well as the supervision of penyetorannya. 14. The letter of Tax Deposit Area, hereinafter abbreviated SSPD, is proof of the payment or remittance of tax that has been done by using the form or have done with another way to cash payment through Public Areas appointed by the Regent. 15. Letter to pay Less tax areas Ordinance, hereinafter abbreviated to SKPDKB, is the letter of the tax provision that determines the magnitude of the principal amount of the tax, the amount of the tax credit, the amount of the deficiency payment of principal taxes, administrative sanctions, and the magnitude of the amount of tax still payable. 16. The letter of the Ordinance an additional Pay Less local tax, hereinafter abbreviated to SKPDKBT, is the letter of the tax provision that determines the top supplement amount of tax that has been set. 17. The letter of the statutes for the zero tax areas, hereinafter abbreviated to SKPDN, 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. http://www.bphn.go.id/6 18. The letter Pay More tax areas Ordinance, hereinafter abbreviated to SKPDLB, is the letter of the Tax Ordinance determine the amount of overpayment of tax due to the tax credit amount is greater than the taxes owed or should not be payable. 19. Local Tax Bill a letter, hereinafter abbreviated as STPD, is a letter to do your tax bill and/or administrative sanction in the form of interest and/or a fine. 20. The decision letter of Rectification is a decree fixing typos, mistakes count, and/or confusion in the application of certain provisions of the regulations in this area are contained in the notice of Tax Payable, statutes, tax areas, local tax Provision Less Pay, Less local tax Ordinance Pay an additional local tax Statutes, letter, letter of Nil Provision to pay More tax areas, the regional tax bill The decision letter of correction, or the decision letter of Objection. 21. An objection decision letter is a letter decision on objections to the notice of Tax Payable, statutes, tax areas, local tax Provision Less Pay, Less local tax Ordinance Pay an additional local tax Statutes, letter, letter of Nil Tax Provision Areas More Pay, or against withholding or collection by third parties are submitted by the Taxpayer. 22. The verdict of the Appeal is the judicial body ruling tax on the appeal against the decision letter of Objection filed by the Taxpayer. 23. Accounting is a process which is done on a regular basis to collect data and financial information that includes property, liabilities, capital, income and expenses, as well as the amount of the price of the acquisition and delivery of goods or services, which are covered with drawing up the financial statements in the form of a balance sheet and income statement for the period of the tax year. 24. cash Common Area is a place of storage of money the area specified by the Regent to accommodate the entire reception area and used to pay the whole of the expenditure areas. 25. voting Incentive BPHTB hereinafter referred to additional earnings are Incentives given in recognition of a specific performance in carrying out the poll BPHTB. 26. Examination is a series of activities to gather and process data, description and/or evidence carried out objectively and professionally on the basis of a standard examination to test the compliance of regional tax obligation fulfillment and/or for other purposes in order to carry out the provisions of the regulations of the area. 27. the investigation of criminal acts in the field of taxation area is a series of actions taken by Investigators to search for and collect the evidence with the evidence it makes light of the criminal acts in the field of taxation area that happened as well as finding should suspect. 28. The investigator is a police official of the Republic of Indonesia or the particular civil servant Officials who are specifically authorized by law to conduct the investigation. 29. The investigator civil servant who then shortened in 1988 was the investigator tertantu civil servants in local government environment which was authorized by special legislation to do the investigation against violation of local regulations. http://www.bphn.go.id/7 CHAPTER II AIMS and OBJECTIVES article 2 establishment of Regulatory Intent of this area is to provide a legal basis for local government in the vote of the Bea acquisition of Rights over the land and buildings. Article 3 the purpose of this area is the establishment of Regulations: a. enhance public participation to acquire land rights and/or building in regional development through the payment of taxes; b. increase the Revenue of the original area. CHAPTER III the NAME, the object and the SUBJECT of TAX article 4 under the name Bea acquisition of Rights over the land and building tax withheld upon the acquisition of rights over the land and/or buildings. Article 5 (1) the object of Taxation is the acquisition of rights over the land and/or buildings. (2) the acquisition of land rights and/or building referred to in subsection (1) include the following: a. the transfer of rights because: 1. sale and purchase; 2. Exchange-traded; 3. grant; 4. grant probate; 5. the heir; 6. infusion in the company or other legal entity; 7. separation of rights that resulted in the transition; 8. designation of the buyer in an auction; 9. the implementation of the ruling of the judge who has the force of law; 10. merger; 11. smelting venture; 12. the expansion effort; 13. prizes. b. granting new rights because: 1. the continuation of the waiver; 2. outside of the waiver. http://www.bphn.go.id/8 (3) land rights as referred to in subsection (1) is: a. proprietary rights; b. use rights efforts; c. building use rights; d. usage rights; e. property rights over units of flats; f. rights management. (4) excluding Tax Objects referred to in subsection (1), is the acquisition of land rights and/or buildings acquired: a. diplomatic representatives and consulates based on the principle of reciprocal treatment; b. State for the Organization of the Government and/or for the execution of development to the public interest; c. Agency or a representative of the international institutions established by regulation of the Minister of Finance on condition not working or doing other activities outside of the functions and tasks of the agency or a representative of the Organization; d. private person or entity because of the conversion right or by other laws in the absence of a name change; e. private person or entity due to endowments; f. private persons or entities that are used for the purpose of worship. Article 6 (1) the subject of tax is a private person or entity that acquires Rights over land and/or buildings. (2) the taxpayer is a private person or entity that acquires Rights over land and/or buildings. CHAPTER IV of the BASIC RATE, the IMPOSITION of TAXATION and HOW to article 7 (1) the basis of taxation is the tax Object Acquisition Value. (2) the value of the acquisition of objects of Tax referred to in subsection (1), in the event that: a. the sale is the price of the transaction; b. Exchange is market value; c. grant is market value; d. grant probate is market value; e. the heir is the market value; http://www.bphn.go.id/


9 f. infusion in peseroan or other legal entity is the market value; g. the separation of rights that resulted in the transition is the market value; h. rights of passage because of the implementation of the ruling of the judge who has the power of law remains is market value; i. the granting of new rights over the land as a continuation of the waiver is market value; j. granting new rights over the land outside of the waiver is market value; k. merger is market value; b. smelting business was the market value; m. expansion effort was the market value; n. Prize is market value; o. designation of the buyer in an auction is the price of the transactions listed in Tractate auction. (3) if the value of the acquisition of objects of Taxation referred to in paragraph (2) letter a to letter n is not known or is lower than the Value of the tax Object used in the taxation of the Earth and a building in the year of occurrence of the acquisition, the basis used is the imposition of Value objects of Tax Tax Earth and buildings. (4) the magnitude of the value of the acquisition Tax Taxable Object set Rp-60,000,000.0 (sixty million Rupiah) for each Taxpayer. (5) in case of acquisition of rights because the heir, or grant her a private person who is still accepted in family relationships in the blood line of the straight one degree up or down one degree with grant givers will, including spouses, the value of the acquisition Tax Taxable Object set Rp-300,000,000.0 (three hundred million Rupiah). Article 8 set tax rate of 5% (five percent). Article 9 (1) the magnitude of the subject matter of the tax owed is calculated by multiplying the price of the ways referred to in article 8 on the basis of the imposition of the taxes referred to in article 7 paragraph (1) after deducting the value of the acquisition of objects of Taxation are not Taxable. (2) in terms of the value of the acquisition of objects of Tax referred to in article 7 paragraph (2) is not known or is lower than the Value of the tax Object used in the taxation of the Earth and a building in the year of occurrence of the acquisition, the magnitude of the subject matter of the tax owed is calculated by multiplying the price of the ways referred to in article 8 with the Value Object and Earth building after Taxes minus the value of the acquisition Tax Taxable Objects referred to in article 7 paragraph (4) or subsection (5). http://www.bphn.go.id/10 chapter V REGION VOTING article 10 Taxes owed withheld in the region the region where land and/or buildings that earned the right to be. CHAPTER VI when TAX PAYABLE article 11 (1) when the terutangnya tax, set to: a. the sale is as of the date made and the signing of the deed; b. Exchange-traded is as of the date made and the signing of the deed; c. grant is as of the date made and the signing of the deed; d. grant probate is as of the date made and the signing of the deed; e. the heir is concerned since the date of registering the transition right into the Office of land areas; f. infusion in the company or other legal entity is as of the date made and the signing of the deed; g. the separation of rights that resulted in the transition is as of the date made and the signing of the deed; the judge's ruling h. is from the date of the decision of a pangadilan which has the force of law that remain; i. the granting of new rights over the land as a continuation of the waiver is from the date of publication of the decree granting rights; j. granting new rights outside of the waiver is from the date of publication of the decree granting rights; k. merger is as of the date made and the signing of the deed; b. melting effort is as of the date made and the signing of the deed; m. expansion effort is as of the date made and the signing of the deed; n. Prize is as of the date made and the signing of the deed; o. auction was from the date of appointment of the winner of the auction. (2) the Tax payable must be repaid in the wake of the acquisition of rights as referred to in paragraph (1). http://www.bphn.go.id/11 CHAPTER VII DEPOSIT LETTER of TAX AREAS and TAX PAYMENT article 12 (1) Each Taxpayer is obligated to fill the SSPD. (2) the SSPD referred to subsection (1), to be filled with clear, correct and complete and signed by the Taxpayer or his power. (3) the SSPD referred to in paragraph (1), is used to calculate, reckon and set its own taxes owed. (4) the form, content and procedures for charging SSPD as referred to in paragraph (1), governed more by rules of Regent. Article 13 based on SSPD as stipulated in article 12, the taxpayer is obligated to make payment of tax where it has been established by the Governors, on the date when the tax terutangnya as referred to in article 11 paragraph (1). Article 14 (1) for a period of 5 (five) years after the time of terutangnya taxes, Regent may publish: a. SKPDKB in terms of: 1. If upon inspection results or other information, taxes owed are not paid or less; 2. If it is not delivered to the Regent SSPD within 15 (fifteen) working days and once admonished in writing are not delivered on time as specified in the letter of reprimand; 3. If an obligation is not met, filling the SSPD taxes owed is calculated in the Office. b. SKPDKBT if found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed. c. SKPDN if the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit. (2) the amount of the shortage of owed taxes in SKPDKB as referred to in paragraph (1) letter a number 1 and number 2, administrative penalties in the form of an interest rate of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya. http://www.bphn.go.id/12 (3) the amount of the shortage of owed taxes in SKPDKBT as referred to in paragraph (1) letter b, administrative penalties in the form of a rise in the amount of 100% (one hundred percent) of the amount of the tax deficiencies. (4) the increase referred to in subsection (3) is not levied if the taxpayer reported the own before diakukan the Act examination. (5) the amount of tax payable in SKPDKB as referred to in paragraph (1) letter a number 3, administrative penalties in the form of a rise of 25% (twenty five percent) of the principal amount plus administrative sanction in the form of tax interest of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya CHAPTER VIII VOTING PROCEDURES of article 15 (1) of the poll Tax barred from diborongkan. (2) every Taxpayer is obligated to pay Taxes owed by paying your own Taxes based on tax regulations. (3) the taxpayer paying taxes by using SSPD, SKPDKB, and/or SKPDKBT. CHAPTER IX PROCEDURES for BILLING and PAYMENTS article 16 (1) the payment of the tax to be done all at once or in full. (2) a tax Payment is done in Cash or Public Area where others are appointed by the Governors, according to the time specified in the SSPD, SKPDKB, SKPDKBT and STPD. (3) if the tax payments made at any other place appointed, the result of tax revenue must be paid in Cash to the Region at the latest 1 (one) business day or within a specified time that is governed by the rules of Regent. (4) the payment of the taxes referred to in paragraph (1) and paragraph (2) is performed using SSPD. http://www.bphn.go.id/13 article 17 (1) Regent may publish STPD if: a. the tax in the current year is not or less paid; b. from the results of the research there were shortcomings SSPD payments as a result of incorrectly written and/or wrong count; c. administrative sanctions imposed tax payers in the form of interest and/or a fine. (2) the amount of the shortage of owed taxes in STPD as referred to in paragraph (1) letter a and letter b, coupled with administrative sanction in the form of an interest rate of 2% (two percent) per month for the longest 15 (fifteen) months from the time the tax terutangnya. (3) the Tax is not paid or less after payment of administrative penalties in the form of an interest rate of 2% (two percent) a month or billed through STPD. Article 18 (1) SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the Appeal, which led to the amount of tax to be paid is increased tax collection basis and must be repaid within a period of not longer than 1 (one) month from the date of publication. (2) the Regent upon the petition after the Taxpayer meets the specified requirements may give approval to a Taxpayer to defer the payment of taxes or mengangsur, with the subject to an interest rate of 2% (two percent) a month. (3) further Provisions regarding the procedures for payments, remittance, place of payment, installment, and delays in the payment of taxes are governed by regulations of the Regent. Article 19 (1) of the tax owed based on SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the appeal is not or less paid by Taxpayers in time can be billed by Mail. (2) the tax Billing with Forcibly implemented based on legislation. http://www.bphn.go.id/


14. CHAPTER X of OBJECTIONS and APPEALS article 20 (1) the taxpayer can file an objection to Regent over an: a. SKPDKB; b. SKPDKBT; c. SKPDLB; d. SKPDN; e. voting or cutting by a third party based on the provisions of the regulations of the area. (2) an objection is filed in writing in the Indonesian Language accompanied with clear reasons. (3) the objection must be filed in writing within three (3) months from the date of the letter, or cutting the voting date as mentioned in subsection (1) unless the taxpayer can demonstrate that the length of time that can't be filled because of circumstances beyond his control. (4) an objection may be filed when Taxpayers have paid at least a number of agreed-upon tax payers. (5) Objections that do not meet the requirements referred to in subsection (1), subsection (2), subsection (3), and subsection (4) are not considered letters of Objections so as not to be considered. (6) the receipt of the letter of objection provided by Regent or officer appointed or sign mail delivery objection by letter registered mail as proof of receipt of the letter of objection. Article 21 (1) the Governors within a period of not longer than 12 (twelve) months, from the date of the letter of Objection is received, it should give a decision on the objection raised. (2) the decision of the Regents over the objections can be either entirely or partially accept, reject, or increase the magnitude of the tax owed. (3) if the period referred to in subsection (1) has passed and the Regent did not give a decision, an objection filed is considered granted. Section 22 (1) the taxpayer can apply only to tax court appeal against a decision regarding the objections set forth by the Regents. http://www.bphn.go.id/15 (2) the appeal referred to in subsection (1) is filed in writing in the Indonesian Language, with apparent reason within a period of 3 (three) months since the decision is accepted, attached with a copy of the decision letter of objection. (3) the filing of a petition of appeal suspending the obligation to pay tax up to 1 (one) month from the date of issuance of the verdict of the appeal. Article 23 (1) if the filing of an objection or appeal granted partially or completely, the tax overpayment refunded with interest rewards plus of 2% (two percent) a month for the longest 24 (twenty-four) months. (2) in return for interest referred to in subsection (1) is calculated from the month payment up to the publication SKPDLB. (3) in case the taxpayer's objections were rejected or granted in part, Taxpayers subject to administrative sanctions and fines by 50% (fifty percent) of the amount of tax on the basis of a decision of the mind is reduced by the taxes that have been paid prior to the filing of objections. (4) in case the taxpayer filed a petition of appeal, administrative sanctions and fines by 50% (fifty per cent) referred to in subsection (3) does not apply. (5) in the event the appeal is denied or granted in part, Taxpayers subject to administrative sanction in the form of a fine of 100% (one hundred percent) of the amount of tax based on the appellate Verdict reduced with the payment of taxes which have been paid prior to the filing of objections. CHAPTER XI RECTIFICATION, cancellation, REDUCTION of the ORDINANCE, and removal or REDUCTION of ADMINISTRATIVE SANCTIONS in Article 24 (1) upon application for Taxpayer or because the term of Office, Governor can fix SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, which in its publication there were typos and/or computational errors and/or erroneous implementation of certain provisions of the regulations in this area. (2) the Regent can: a. reducing or abolishing the administrative sanction in the form of interest, fines, and the increase of taxes owed according to Regulation perundangundangan of taxation area, in terms of the sanctions imposed because of the kekhilafan Taxpayer or not because his error; http://www.bphn.go.id/16 b. deduct or cancel SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, that is not true; c. reduce or cancel STPD; d. cancel the examination results or the tax provision enforceable or not published in accordance with the prescribed procedures; e. reduce the Ordinances of tax payable based on the consideration of the ability to pay Taxpayers or certain conditions of tax objects. (3) further Provisions regarding the procedures for the reduction or removal of administrative sanctions and the reduction or cancellation of the Ordinances of tax referred to in subsection (2) subject to the regulations of the Regent. CHAPTER XII EXPIRED BILLING Article 25 (1) the right to conduct tax billing, expiring after beyond the period of 5 (five) years counted from the moment the tax terutangnya, unless the Taxpayer do criminal acts in the field of taxation area. (2) the expiration of the tax billing as referred to in paragraph (1) tertangguh if: a. published a letter of Reprimand and Forced; b. There is recognition of the tax debt of the Taxpayer either directly or indirectly. (3) in the case of published letters of Reprimand and Forced Letter as referred to in paragraph (2) letter a, the expiry date is calculated from billing submission Letter forced. (4) Recognition of the tax debt is directly referred to in paragraph (2) letter b is the Taxpayer with his declared Tax debt and still has yet to pay it off to local governments. (5) the recognition of indirect debt as referred to in paragraph (2) letter b, known from the filing of the petition or delay the payment of installments and petition objections by tax payers. Article 26 (1) of the tax Receivables that might not billed again because the right to perform the billing already expired can be eliminated. (2) the deletion Decision set Regent Receivable tax areas that already expired as intended in paragraph (1). (3) the procedures for removal of out-of-date Tax receivables governed by regulations of the Regent. http://www.bphn.go.id/17 CHAPTER XIII of the POLL TAX INCENTIVES article 27 (1) establishments that carry out polling BPHTB, given the incentives on the basis of the achievement of specific performance. (2) the incentives referred to in paragraph (1), is a 5% (five per cent) of the plan year angaran BPHTB concerning acceptance. (3) the provisions on the granting of incentives referred to in paragraph (1) and paragraph (2), be governed by the rules of Regent. CHAPTER XIV OTHER PROVISIONS-other Article 28 (1) Pajabat land/deed of Notary Maker can only sign a deed of transfer of rights over the land and/or buildings after Taxpayers submit evidence of payment of tax. (2) the Head Office of the State auction services wing can only sign a treatise auction acquisition of rights over the land and/or buildings after Taxpayers submit evidence of payment of tax. (3) Head Office areas of Land can only perform the registration of land rights or registration of transition of land rights after Taxpayers submit evidence of payment of tax. Article 29 (1) land/deed official Notary Office and the head of the country's Auction Services: report creation deed or treatise auction acquisition of rights over the land and/or buildings to the Regent at the latest on the 10th of the next month. (2) procedures for reporting to the Officials referred to in subsection (1) is subject to the rule of Regent. http://www.bphn.go.id/18 CHAPTER XV INVESTIGATION article 30 (1) of the Republic of Indonesia National Police Investigators and/or in 1988, authorized to conduct investigation criminal acts referred to in the area of taxation statutes the law of criminal procedure. (2) in 1988, referred to in subsection (1) is the particular civil servant Officials in the environment of local government appointed by the competent authority in accordance with the provisions of laws-invitation (3) the investigating Authority referred to subsection (1), is to: a. receive, seek, collect and examine information or reports with regard to criminal acts in the field of taxation of the area so that such reports or information to be complete and clear; b. researching, finding and collecting personal information about the person or entity about the truth of the acts committed in connection with the criminal act of taxation area; c. requesting information and evidence from a private person or entity with respect to any criminal action in the field of taxation area; d. examine the books, records and other documents relating to criminal acts in the field of taxation area; e. conducting the search to obtain evidence bookkeeping, record keeping and other documents, as well as do foreclosures against evidence; f. enlisted the help of experts in the framework of the implementation of the tasks of investigation criminal acts in the field of taxation area; g. enjoin or prohibit someone stop and leave the room or place at the time of the ongoing examination and checking of identity and or documents taken as stated on the letter e; h. photographing someone related to the criminal act of taxation area; i. call the people to be heard and examined his statement as a suspect or a witness; j. stop the investigation; k. perform other actions that are necessary for the smooth running of the crime investigation in the field regional taxation according to the law is responsible. (4) the investigator as referred to in paragraph (1) notify the commencement of 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 in force. http://www.bphn.go.id/


19. CHAPTER XVI of the ADMINISTRATIVE SANCTIONS of article 31 (1) Pajabat land/deed of Notary Maker and head of the Office wing of the State Auction Services in violation of the provisions referred to in Article 28 paragraph (1) and paragraph (2), be penalized with administrative fines of Rp 7,500,000.0.-(seven million five hundred thousand dollars) for each offence (2) Pajabat land/deed of Notary Maker and head of the Office wing of the State Auction Service , in violation of the provisions referred to in Article 29 paragraph (1), administrative sanctions imposed fines amounting to Rp. 250,000.0 (two hundred and fifty thousand dollars) for each report. (3) the Head Office of Land Areas in violation of the provisions referred to in Article 28 paragraph (3) be penalized in accordance with the provisions of the legislation. CHAPTER XVII of the CRIMINAL PROVISIONS of article 32 (1) a Taxpayer because kealpaannya did not convey the SSPD or fill with incorrect or incomplete or incorrect information to attach to the detriment of the financial area are convicted by criminal confinement of not longer than 1 (one) year or a criminal fine of at most 2 (two) times the amount of tax payable that is not or less pay. (2) Taxpayers are purposely did not convey the SSPD or fill with incorrect or incomplete or incorrect information to attach to the detriment of the financial area are convicted with imprisonment of not longer than 2 (two) years and or a fine of at most four (4) times the amount of tax payable that is not or less paid. Article 33 criminal acts in the field of taxation Area not prosecuted after beyond the period of 5 (five) years from the time the tax terutangnya or expiration of tax or the end of the tax year or part of the end of the tax year in question. http://www.bphn.go.id/20 CHAPTER XVIII of the PROVISIONS of article 34 COVER things that haven't been set up in this Area, all the Rules concerning the technical implementation, governed more by rules of Regent. Article 35 of the regulation of this area came into effect on January 1, 2011. In order to make everyone aware of it, ordered the enactment of regulations in this Area with its placement in the sheet Area Purworejo. Set in Purworejo on November 30, 2010, PURWOREJO REGENT ttd MAHSUN ZAIN Enacted in Purworejo on November 30, 2010 Plt. SECRETARY PURWOREJO, Assistant Secretary of the Regional Governance ttd TRI HANDOYO SHEET AREA PURWOREJO in 2010 number 19 Serie B number 9 http://www.bphn.go.id/9 EXPLANATION of APPLICABLE LOCAL PURWOREJO number 19 in 2010 ABOUT the BEA ACQUISITION of RIGHTS OVER the LAND and BUILDINGS I. OVERVIEW By the enactment of Act No. 32 of 2004 on local governance , then to carry out a real autonomous region, broad and responsible need to increase revenue of the original area, so the area was able to finance its own bylaws. Tax is one of the area's original source of income withheld from the public without getting rewarded directly. By digging the potential of existing taxes, is expected to increase revenue of the original area. In an attempt to unearth potential tax areas and corresponding provisions in Act No. 28 of 2009 about local tax and Regional Levies, then the area can glean the Bea acquisition of Rights over the land and buildings specified by local regulations. Based on these considerations, it is necessary to form local regulations Purworejo about Bea acquisition of Rights over the land and buildings. II. description the SAKE ARTICLE ARTICLE article 1 article 2 is pretty clear pretty obvious article 3 sufficiently clear article 4 Article 5 is pretty clear pretty obvious article 6 sufficiently clear article 7 paragraph (1) sufficiently clear paragraph (2) is quite clear 22 http://www.bphn.go.id/paragraph (3) sufficiently clear paragraph (4) the meaning of the sentence "for every Taxpayer" means not "for every transaction" and cannot be expanded or be interpreted other than attached to private persons or entities that acquire land rights and/or the building, so that the value of the acquisition of objects of Taxation Not Taxable is Rp. 60,000,000.0 (sixty million dollars) accounted for only once at the time the taxpayer acquired the rights for the first time. For example: 1. The master of A (as a Taxpayer) acquire land rights and/or building through buying and selling with master B to the value of the acquisition of objects of Tax of Rp. 70,000,000.0 (seventy million dollars), then the calculation is: (IDR, IDR 70,000,000 60,000,000) x 5% = USD 500,000.0 – so the Bea acquisition of Rights over the land and buildings that became the obligation of Host A is Rp. 500,000.-2. Next in some time later Mr A (as a Taxpayer), second time gaining rights over land and/or buildings through buying and selling with master C-value Acquisition Tax of IDR Object 20,000,000 (twenty million Rupiah), then the calculations are: Rp. 20,000,000.0-x 5% = USD 1,000,000.0 – so the Bea acquisition of Rights over the land and buildings that should be paid by A Landowner at the time of acquisition of the right of the second is Rp. 1,000,000 ,-. That is because A Landowner has gained Value reduction facilities Acquisition Tax Objects is not Taxable at the time of acquiring the rights to the land and/or buildings through selling that he has done the first time with master B. subsection (5) the value of the acquisition of objects of Taxation Not Taxable is Rp 300,000,000.0.-(three hundred million Rupiah) is only calculated once for the taxpayer to acquire the rights for the first time due to intestate heirs or grants received a private person who is still in the blood family relations in a straight line one degree up or down one degree with grant givers probate , including spouses. Article 8 sufficiently clear article 9 paragraph (1) for the acquisition of a right that second, third and so on, the magnitude of the subject matter of the tax owed is calculated by multiplying the price of the ways referred to in article 8 on the basis of the imposition of the taxes referred to in article 7 paragraph (1) without the reduced value of Acquisition Tax Taxable Objects referred to in article 7 paragraph (4) or subsection (5). . http://www.bphn.go.id/23 subsection (2) for the acquisition of a right that second, third and so on, the magnitude of the subject matter of the tax owed is calculated by multiplying the price of the ways referred to in article 8 to the value of the object of the tax Tax Selling Earth and buildings without reduced the value of the acquisition Tax Taxable Objects referred to in article 7 paragraph (4) or subsection (5). Article 10 article 11 is pretty clear pretty obvious article 12 Article 13 is quite clear clear enough Article 14 paragraph (1) this provision authorizes to the Regent to be able to publish SKPDKB, SKPDKBT or SKPDN only against specific cases, in other words only against certain Taxpayers are real — real or based on the results of the examination does not meet the formal obligations and/or liabilities of the material. Example: 1. A taxpayer does not convey the SSPD in taxes. After being rebuked in a certain period also is not yet delivering the SSPD, then for a period of not longer than 5 (five) years old may publish the Regent SKPDKB over taxes owed. 2. A taxpayer conveyed the SSPD in taxes. Within a period of not longer than 5 (five) years, it turns out that the results of the examination of the SSPD delivered is incorrect. Top tax owed less to pay, the Regent may publish SKPDKB coupled with administrative sanctions. 3. The taxpayer referred to in that instance that has been published SKPDKB, if within a period of not longer than 5 (five) years after the taxes owed found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed, Regent can publish SKPDKBT. 4. Taxpayers based on the inspection results of Regent turned out amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit, Regent can publish SKPDN. a figure 1 figure 2 pretty clear pretty clear http://www.bphn.go.id/


24 number 3 is the tax owed is calculated in the Office is the determination of the magnitude of the tax payable that was conducted by the Governors or officials who are appointed on the basis of existing data or other information owned by Regent or officer appointed. the letter b is quite Obviously the letter c quite clear paragraph (2) the provisions of this set of sanctions against Taxpayers who do not meet the obligations of perpajakannya i.e. the administrative sanction in the form of wearing an interest rate of 2% (two) percent a month from taxes that are not paid for or late period within 24 (twenty-four) months over tax paid late or not. Administrative sanctions in the form of interest is calculated from the time the tax terutangnya up to the publication SKPDKB. paragraph (3) in case the taxpayer does not meet obligations perpajakannya as referred to in paragraph (1) letter b, i.e., with the discovery of new data and/or data that previously have not revealed which comes from inspection results so that the tax owed, then the Taxpayer against administrative penalties in the form of rising 100% (one hundred percent) of the amount of the tax deficiencies. This is not subject to administrative penalties when Taxpayers report it held before the Act examination. paragraph (4) sufficiently clear paragraph (5) in case the taxpayer does not meet obligations perpajakannya as referred to in paragraph (1) letter a number 3, that Taxpayers are not filling the SSPD which are supposed to be doing, administrative penalties in the form of tax increases by 25% (twenty five percent) of taxes owed. In this case, the Governors set the tax owed in the position through the issuance of SKPDKB. In addition to the administrative sanction in the form of a rise of 25% (twenty five percent) of taxes owed also administrative penalties in the form of an interest rate of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months. Administrative sanctions in the form of interest is calculated from the time the tax terutangnya up to the publication SKPDKB. http://www.bphn.go.id/25 Article 15 paragraph (1) is banned from diborongkan is that the whole process of tax collection activities cannot be handed over to a third party, however made possible cooperation with third parties in order to process the poll tax, among other tax form printing, sending letters to Taxpayers, or gathering together the data of the object and the subject of the tax. The prohibited activities cooperated with the third party is a tally of the magnitude of the tax owed, the supervision of tax remittance, and collection of taxes. paragraph (2) the provisions of this Ordinance regulating the imposition of taxes that is paid by Taxpayers. Tax paid was tax imposition that gives credence to the taxpayer to compute, reckon, pay, and reported the own taxes owed by using SSPD. paragraph (3) Taxpayers who meet its obligations by way of pay for itself, are required to report the tax payable using the SSPD. If Taxpayers given compute, reckon, pay, and reported the own tax payable does not meet his obligations properly, can be published SKPDKB and/or SKPDKBT who became a means of billing. Article 16 Article 17 paragraph is quite clear (1) sufficiently clear paragraph (2) sufficiently clear paragraph (3) the payment due date is the last date time tax payments. Article 6 sufficiently clear article 19 paragraph (1) is the Letter warrant was Forced to pay taxes and Tax billing charges issued by the Regent or officer appointed. paragraph (2) sufficiently clear Chapter 20 Chapter 21 is pretty clear pretty obvious section 22 is quite clear http://www.bphn.go.id/26 Article 23 is quite clear Article 24 paragraph (1) sufficiently clear paragraph (2) letter a quite clear the letter b is quite clear the letter c quite clearly the letter d is quite Obviously the letter e is a particular condition object tax, among other land holdings , The value of the acquisition of very large Tax Objects or buildings occupied himself controlled or owned by the Taxpayer. paragraph (3) sufficiently clear Article 25 Article 26 pretty clear pretty obvious article 27 paragraph (1) is the Agency that carries out the poll tax, is a unit of Work area that has the Device basic tasks and functions implement the voting as well as others BPHTB help in voting BPHTB. paragraph (2) sufficiently clear paragraph (3) sufficiently clear Article 28 Article 29 Clearly Enough sufficiently clear article 30 article 31 pretty clear pretty obvious Article 32 Article 33 Obviously Quite clear enough Article 34 Article 35 is pretty clear pretty clear http://www.bphn.go.id/