Government Regulation Number 25 In 2002

Original Language Title: Peraturan Pemerintah Nomor 25 Tahun 2002

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4edcbcbbe0b77c313231373132.html

PP 25-2002 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 50, 2002 (Additional explanation in the State Gazette of the Republic of Indonesia 4200) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA number 25 in 2002 ABOUT the DETERMINATION of the MAGNITUDE of the TAXABLE VALUE for TAX CALCULATION of EARTH and BUILDING PRESIDENT REPUBLIC of INDONESIA, Considering: that, in order to implement the provisions of article 6 paragraph (4) of the Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994 , need to establish government regulation about the determination of the magnitude of the Taxable Value for Tax Calculation of Earth and Buildings;
.,, Considering: 1. Article 5 paragraph (2) of the 1945 Constitution as amended by the third change of the Constitution of 1945;
., ,2. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional State Gazette Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, additional State Gazette Number 3569);
., ,3. Act No. 22 of 1999 on local governance (State Gazette of the Republic of Indonesia year 1999 Number 60, State Gazette Supplementary Number 3839);
., ,4. Act No. 25 of 1999 regarding Financial Equalization between the Central Government and the regions (State Gazette of the Republic of Indonesia year 1999 Number 72, State Gazette Supplementary Number 3857);
DECIDED:.,, set: GOVERNMENT REGULATIONS CONCERNING the DETERMINATION of the MAGNITUDE of the TAXABLE VALUE for TAX CALCULATION of EARTH and building.
Article 1 the magnitude of the Taxable Value as the basis for calculating the tax payable as stipulated in article 6 paragraph (3) of the Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994, set to:.,, a. objects to tax estates, forestry and mines by 40% (forty percent) of the Value of the object of the tax; b. other tax objects:.,,.,, 1) by 40% (forty percent) of the Value of the object of the tax if the value of Selling Objects Taxes Rp 1,000.0.00 (one billion dollars) or more;
., .2) of 20% (twenty percent) of the Value of the object of the tax if the Value object is less than $ 1,000 Taxes. 0.00 (one billion dollars).
Article 2 at a time when government regulation is valid, the Government Regulation Number 46 in 2000 about the determination of the magnitude of the Taxable Value for Tax Calculation of Earth and building (State Gazette of the Republic of Indonesia year 2000 Number 99, additional State Gazette Number 3977) stated do not apply.

Article 3 this Regulation comes into force on the Tax Year 2002.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

.,, Set in Jakarta on May 13, 2002 the PRESIDENT of the REPUBLIC of INDONESIA, MEGAWATI SUKARNOPUTRI Enacted in Jakarta on May 13, 2002 the SECRETARY of STATE of the REPUBLIC of INDONESIA, BAMBANG KESOWO RI STATE GAZETTE SUPPLEMENTARY No. 4200 (explanation of the 2002 State Gazette Number 50) EXPLANATION for the REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA number 25 in 2002 ABOUT the DETERMINATION of the MAGNITUDE of the TAXABLE VALUE for TAXATION of the EARTH and public buildings. , Based on the provisions of Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994, to calculate the magnitude of the tax payable need to set the value of the Taxable Sale, i.e. a certain percentage set out perfect humility of 20% (twenty per cent) and extended our 100% (one hundred percent) of the Value of the object of the tax.
.,, For the first time since the enactment of the tax laws of the Earth and the building, Sell Taxable Value set by 20% (twenty percent) for the whole of the tax object. In order to better provide a sense of fairness and on the basis of the provisions of article 6 paragraph (3) of the Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994, a gradual adjustment has been carried out the magnitude of the percentage of the Taxable Value. With the Government Regulation Number 46 in 2000 about the determination of the magnitude of the Taxable Value for Tax Calculation of Earth and buildings, Sell Taxable Value by 40% (forty percent) is set to the object of taxation, urban forestry and plantation with Tax Object Value Rp 1,000.0.00 (one billion dollars) or more.
.,, In order to provide a sense of fairness in the imposition of taxes and to further empower the region with respect to the implementation of Regional Autonomy, then setting the magnitude of Taxable Value for an object of the mining tax by 20% (twenty percent) as set forth in a government regulation Number 46 in 2000 that need to be adjusted.

The SAKE ARTICLE ARTICLE article 1, article 2, clear enough, clear enough, Chapter 3.,, is quite clear