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b. reverse or cancel SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that are not true;

c. parse or cancel STPD; d. canceling the results of the check or the tax decree that

is implemented or published does not correspond to the specified method;

e. parse the debt tax decree based on consideration of the ability to pay Mandatory Tax or certain conditions of the tax object.

(3) Further provisions of the manner of reduction or deletion

administrative sanction and The reduction or cancellation of the tax decree as referred to in paragraph (2) is governed by the Regent Regulation.

BAB XII

EXPIRATION OF BILLING

Section 25

(1) The right to tax billing, expires after exceeding 5 (5) years from the time when the tax is in place, except where the Tax Taxes are in the area of taxation.

(2) The expiry of the tax rate as in paragraph (1)

is resilient if: a. published the Letter of the Uran and the Surat Paksa; b. There is a recognition of the tax debt from Wajib Tax either directly or

not directly.

(3) In the case of the published Letter of Uran and the Letter of Paksa as referred to in paragraph (2) the letter a, the billing expiry is calculated since the date of delivery The forced letter.

(4) Indirect Tax Recognition as referred to in paragraph

(2) the letter b is Wajib Taxes with his consciousness stating that it still has tax debts and has not yet been paid to the Local Government.

(5) indirect debt recognition as contemplated in paragraph

(2) letter b, may be known from the submission of an installment request or a delay in payment and a request for objection by Wajib Tax.

Article 26

(1) The tax debt is not likely to be billed again due to the right to perform

invoicing It's already expired. (2) The Count specifies the Regional Tax Elimination Decision which

is already expiring as referred to in paragraph (1). (3) Governance removal of expired Tax debt is set

with the Bupati Regulation.

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BAB XIII

THE TAX TAX

Section 27

(1) Instancy that carries out the BPHTB poll, is provided an incentive on the basis of the achievement of a particular performance.

(2) The Incentive is as contemplated in the paragraph (1), is up 5% (five

percent) of the BPHTB acceptance plan of the corresponding year of concern. (3) Further provisions of the granting of incentives as intended

in paragraph (1) and paragraph (2), are governed by the Rule of Count.

BAB XIV

OTHER PROVISIONS

ARTICLE 28

(1) TANAH/ AKTA MAKERS Notaries can only sign the deed of transfer of rights to the land and/or building after Wajib Tax handed over the proof of the tax payment.

(2) The head of the Office that is aiming at the state auction ministry can only

sign the treatise the auction of the acquisition of the rights to the land and/or building after Wajib Tax handed the evidence tax payment.

(3) The head office of the Field Office can only do registration rights

on the ground or registration of the transfer of rights to the ground after Wajib Tax handed over the Tax payment proof.

Article 29

(1) Officials of the Land Act/Notary and Head of the Office are drugging

The State Lelang Service reported the creation of an auction or auction treatise on land rights and/or building to the Bupati at the latest on the next 10 months.

(2) The manner of the reporting way for Acting as referred to in paragraph (1)

is set with the Bupati Rules.

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BAB XV

INQUIRY

Section 30

(1) Investigators of the State Police of Indonesia and/or PPNS are authorized to conduct the investigation of the area's taxation crimes as referred to in the Act Criminal Event Law.

(2) PPNS as referred to in paragraph (1) is the employee of the Government

A certain Civil Service in the Local Government environment appointed by authorized officials in accordance with the provisions of the invitational rules.

(3) The authority of the investigator as referred to paragraph (1), is:

a. receive, search, collect and research the information or reports relating to a criminal activity in the area of taxation in order for the description or report to be complete and clear;

b. Research, search and collect information about persons or the Agency on the correctness of actions committed in connection with area taxation crimes;

c. requesting the information and evidence of a person or person. with respect to the criminal conduct in the area of area taxation;

d. examine the books, notes and other documents with regard to criminal acts in the area of area taxation;

e. Conducting a search warrant for bookkeeping, logging, and other documents, and confiscation of the evidence;

f. ask for expert power assistance in order to perform criminal investigation duties in area taxation areas;

g. Whether or not to leave a room or place at the time of examination is underway and check the identity and or the documents brought in as referred to in the letter e;

h. Photographing a person with respect to an area's tax felon;

i. calls for people to be heard of his attachment and checked as a suspect or a witness;

j. Stop the investigation; k. do other actions that need to smooth the investigation of the action

criminal in the area of taxation area according to the law in charge.

(4) Investigators as referred to in paragraph (1) notify the start of

the investigation and deliver the results of his inquiry to the Public Prosecutor through the Investigator of the State Police of the Republic of Indonesia, in accordance with the provisions set in the applicable Criminal Events Law Act.

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BAB XVI

ADMINISTRATIVE SANCTION

Article 31

(1) Pajabat Tanah Akta/Notary and Head of the Office that enforces the Country's Lelang Seg reprimanded in a given period of time also has not delivered SSPD, then in the longest term 5 (five) of the Bupati year can publish SKPDKB over a debt owed.

2. A Taxpayer delivered the SSPD in tax year 2009. In the most recent five (five) years, it turns out that the results of the SSPD check delivered are not true. On the underpaid tax, the Regent may publish SKPDKB plus administrative sanction.

3. Mandatory Tax (s) as specified in the published example SKPDKB, if in the most prolonged term 5 (five) years after the debt tax is found in new data and/or the original data has not been revealed which led to the addition of the amount of tax owed, the Bupati can publish SKPDKBT.

4. Taxpayers based on the results of a Bupati check are out of the amount of tax owed as much as the amount of tax credits or undebted taxes and no tax credits, the Regent may publish SKPDN.

letter a numeric 1 Pretty clear the number 2 Is Pretty Clear

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the number 3 referred to in debt-owed taxes is calculated

in office is the definition of the bulk of the owed tax made by the Regent or the designated official based on the existing data/or other captions that owned by the Regent or the designated Acting Officer.

letter b Quite Clearly the letter c Quite Clear The paragraph (2) This provision governs the sanctions against the Tax Wajib which

meets its tax obligations which is to charge the administrative sanction of the interest of 2% (two) percent a month from tax that is not or overdue is paid for the term At least twenty-four (twenty-four) months of taxes that are not or overdue are paid. The administrative sanction of interest rates has been calculated from the time when the tax was published until the publication of SKPDKB.

paragraph (3) In the case of the Tax Wajib does not meet its tax obligations

as it is referred to in paragraph (1) letter b, i.e. with the discovery of new data and/or data that was originally undisclosed that came from the results of the examination Thus, the tax owed to Wajib Tax was imposed by 100% (100%) of tax deprivation. This administrative sanction is not imposed when Wajib Tax reports it before the examination action.

paragraph (4) Is reasonably clear the paragraph (5) In the case of the Tax Wajib does not meet its tax obligations

as referred to in the paragraph (1) the letter of a number 3, which is that Wajib Tax does not fill the SSPD which he should do, is subjected to administrative sanction of a tax increase of 25% (twenty-five percent) of the tax-owed principal.

In this case, the Regent set out Taxes were owed to the office through the issuer of SKPDKB.

In addition to the administrative sanction of a 25% increase (twenty-five percent) of the subject of the tax owed also the administrative sanction of interest rate of 2% (two percent) a month is calculated from less or late taxes. paid for the most prolonged period of 24 (24) months. The administrative sanction of interest rates has been calculated from the time when the tax was published until the publication of SKPDKB.

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Section 15 of the paragraph (1)

The prohibited point is that the whole process of the tax process may not be passed to a third party, but may be possible with the third party in order to provide a third party to the third party. the tax process between other printing of tax forms, sending mail to Wajib Tax, or the set of object data and tax subjects. Prohibited activities that are prohibited from working with a third party are the activities of the calculation of the owed tax, tax-deposit oversight, and tax invoicing.

paragraph (2) These provisions govern the way the tax imposition is paid. On your own by Wajib Tax. A self-paid tax is the imposition of the tax that gives the tax confidence the confidence to calculate, take into account, pay, and report its own tax owed by using SSPD.

paragraph (3) of Wajib Tax that meets its obligations by paying itself, is required to report a tax owed by using SSPD. If a trust is specified in the IBM Software as a Service, IBM will provide IBM with a written request for IBM to provide the following terms and terms and terms and terms and terms applicable to the IBM International Software as a Service.

Article 16 Is Clear Enough Section 17 paragraph (1) Quite Clearly paragraph (2) Quite Clearly the paragraph (3) The due date payment is the last date of the time

tax payment.Article 18 Is reasonably Clear Article 19 of the paragraph (1) referred to by the Letter of Paksa is a warrant

paying the Tax debt and the Tax billing charge that issued by the Regent or the designated officer.

paragraph (2) Clear Enough Article 20 Clear Article 21 Is Clear Enough Article 22 Is Quite Clear

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Article 23 Clear Enough Section 24 verse (1) Clear enough verse (2)

letter a fairly clearly letter b Quite clearly letter c Quite clearly letter e Which means certain conditions of the tax object, among others

the land that Very large, very large. The extent of the acquisition of a very large tax object or a building occupied by itself controlled or owned by a certain portion of the Tax Wajib.

paragraph (3) Quite Clearly Article 25 Is Clear Enough Article 26 Is Clear Enough Article 27 paragraph (1)

In question the Instancy that carries out the Tax, is the Regional Device Workforce which Have a key role and function to implement the BPHTB and the other parties that assist in the BPHTB poll.

verse (2) Quite Clearly verse (3) Quite Clear Article 28 Quite Clearly Article 30 Is Clear Enough Article 31 Quite Clearly Article 32 Is Clear Enough Article 33 Quite Clearly Article 34 Is Clear Enough Article 35 Is Clear Enough

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