SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 170, 1999 | (Explanation in Additional Indonesian Republic of Indonesia Number 3891) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 79 1999
ABOUT
SECOND CHANGE OVER
GOVERNMENT REGULATION NUMBER 48 IN 1994 ABOUT
INCOME TAX PAYMENT ON THE INCOME OF THE DIVERSION
THE RIGHTS TO THE LAND AND/OR BUILDING
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, weighed: that in order to adapt to the development of the world of businesses in particular the real-estate industry and in accordance with the principle of justice embraced by taxation laws, it is seen to be necessary to amend Government Regulation No. 48 1994 on Income Tax Payments of the Income Takeover of the Land and/or Buildings as amended by Government Regulation No. 27 of 1996, with the Government Regulation;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State Of The Republic Of Indonesia 1983 Number 49, Additional Gazette Number 3262) as amended by Law No. 9 of 1994 (Sheet) Republic Of Indonesia In 1994 Number 59, Additional State Sheet Number 3566);
., 3. Law Number 7 of 1983 on Income Taxes (sheet of State of the Republic of Indonesia 1983 Number 50, Additional Gazette State Number 3263) as has been several times amended last by Law No. 10 of 1994 (Sheet Republic Of Indonesia In 1994 Number 60, Additional State Sheet Number 3567);
., 4. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Number 3312), as amended by Law No. 12 of 1994 (Republic of State Gazette) Indonesia In 1994 Number 62, Additional Gazette State Number 3569);
. .5. Government Regulation No. 48 of 1994 on the Payment of Income Taxes on Income From The Diversion Of The Rights To The Land And/Or Building (State Sheet Of The Republic Of Indonesia In 1994 Number 77, Additional Gazette Number 3580) As has been amended by Government Regulation No. 27 of 1996 (sheet of state of the Republic of Indonesia in 1996 No. 44, additional state sheet number 3634);
DECIDED:
.,, SET: GOVERNMENT REGULATION OF THE SECOND CHANGE TO THE GOVERNMENT REGULATION NUMBER 48 OF 1994 ON INCOME TAX PAYMENTS ON THE INCOME OF DIVERSION OF LAND AND/OR BUILDINGS.
Section 1
Some provisions in Government Regulation No. 48 of 1994 on the Payment of Income Taxes on the Income Takeover of the Land and/or Building as amended by Government Regulation Number 27 of 1996, amended as follows:
., 1. The provisions of Article 4 of the paragraph (1) are changed, so that Article 4 is all to be read as follows:
" Section 4
., (1) The magnitude of the Income Tax as referred to in Article 2 of the paragraph (1) and Article 3 of the paragraph (1) is 5% (five per hundred) of the gross amount of the transfer of rights to the land and/or building.
.,, (2) The transfer value of the rights as referred to in paragraph (1) is the highest value between the value of the Assignment Assignment with the Jual Value of the Land Tax Object and/or the building in question as referred to in the Act Number 12 of 1985 on Earth Taxes and Buildings as amended by Law Number 12 of 1994, except:
.,
., a., a. in the event of a transfer of rights to the government is value based on the decision of the officials concerned;
., b. In terms of the transfer of rights in accordance with the auction rules (the Staatsblad of 1908 No. 189 with all changes) is the value according to the auction's treatise.
., (3) The value of the Tax Object as referred to in paragraph (2) is the Value Worth of the Tax Object according to the Earth Tax Debt Notification Letter and the Buildings of the Year in question, or in the case of the Owed Tax Notice. published, is the Value of Jual Object Tax according to the previous tax anniversary Tax Notice Letter.
.,, (4) If the land and/or the building have not been registered to the Earth and Building Tax Services Office, then the value of Jual Object Tax is the value of Jual Object Tax according to the caption letter of the Office of the Service Office The tax of the Earth and the Buildings whose jurisdiction includes the land and/or the buildings in question. "
2. The provisions of Article 6 are changed, so it becomes the following reads:
" Section 6
Excluded from those provisions above, for the Body Tax including the cooperative whose business ventures do a transfer of rights to the land and/or building, the imposition of the Income Tax based on the general provisions of Article 16 of the paragraph (1) and Article 17 of the Law Number 7 of 1983 on Income Taxes as amended last by Law Number 10 of 1994. "
3. The provisions of Article 8 are changed, so it becomes the following reads:
" Section 8
.,, (1) For the Voluntary Taxes of a person, a foundation or organization of a type, whose business is committing a transfer of rights to the land and/or building, the payment of the Income Tax as referred to in Article 4 of the paragraph (1) is final.
.,, (2) For the Individual Taxes of a person whose income exceeds the income of No Tax (Pcrime), in the event of a transfer of land rights and/or buildings whose impact is less than Rp 60.000.000.00 (sixty million rupiah), Revenue acquired from such transfer is the final income tax, and the final income tax is 5% (five per hundred) of the gross amount of the transfer value, mandatory for self-paid by the Tax Mandatory Service. Final Tax deposits before the end of the tax year in question, except earnings {\cf1} {\cf1} {\cf1}, which is derived from the
4. The provisions of Article 11 A are entirely revoked.
Section II
This Government Regulation came into force on 1 January 2000.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on September 30, 1999
PRESIDENT OF THE REPUBLIC OF INDONESIA,
BACHARUDDIN JUSUF HABIBIE
Promulgated in Jakarta
on September 30, 1999
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA,
M U L A D I
ADDITIONAL
STATE SHEET RI
| No. 3891 | (Explanation Of State Sheet 1999 Number 170) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 79 1999
ABOUT
SECOND CHANGE OVER
GOVERNMENT REGULATION NUMBER 48 IN 1994 ABOUT
INCOME TAX PAYMENT ON THE INCOME OF THE DIVERSION
RIGHTS TO THE LAND AND/OR BUILDING
UMUM
., the way the payment/imposition of the Income Tax on the income of the transfer of rights to the land and/or the building is associated with the time of the signing of the deed, the decision, the agreement, the transfer agreement of the rights by the Notary or the official. Authorized, or linking it to the payment made by the treasurer or government officials who made the payments it turned out to have increased compliance for the private or the body that the business did not commit to the transfer transaction. The rights to the land and/or the building in the fulfills of their taxes.
., to further provide legal and justice certainty in the fulfillment of the payment obligations/Income Tax Income on the transfer of rights to the land and/or building, is seen as necessary to fine-tune the Regulation of Government Number 48 Years 1994 on Income Tax Payments of Appropriations Of Rights To Lands and/or Buildings as amended by Government Regulation No. 27 of 1996.
., the points of change or refinement of such refinement:
., a., a. Income tax payments on the income of the transfer of the rights to the land and/or the building is a final income tax payment for the Persons Taxes of a person, a foundation or organization of the same type, whether in order of activities Primary and external business activities are subject to the transfer of the rights to the land and/or the building.
., b. Mandatory taxes include cooperatives whose businesses do a transfer of rights to land and/or building, payment of income taxes before the enactment of this Government's Regulation is final and since the Government Regulation (s), the Government of the United States Government of the United States. It is subject to the Income Tax under the general provisions of Article 16 of the paragraph (1) and Article 17 of the Law No. 7 of 1983 on Income Tax as amended last under the Law No. 10 of 1994.
SECTION BY SECTION
Section I
Figure 1
.,, Section 4
.,, Verse (1)
.,, the amount of income tax that is mandatory for self-paid by a person or body, and the income tax that is required to be levied by the treasurer or authorized official in connection with the transfer of rights to the land and/or building, is by 5% (five per hundred) of the gross amount of the transfer value.
Verse (2)
(For example:): "The price of a diversion to be paid by a person or a body, or levied by an authority or authority, is the highest value between the value of the price." the deed by value according to the Value of the Tax Object for the calculation of the Earth Taxes and the Building of the land and/or the buildings in question in the tax year of the diversion. This provision is intended to obtain the value closest to the actual value.
In the event of a diversion to the Government, then the magnitude of the diversion value is based on the value set by the Government.
In terms of transfer rights based on auctions, the magnitude of the diversion is based on the value of the auction treatises.
Verse (3)
.,, pretty clear
Verse (4)
., if the ground and/or the building has not been registered, then to obtain the magnitude of the Tax Object Value, a person or entity that performs the assignment is required to request a letter of information about the magnitude of the Tax Object of the Land. And/or building for the tax year in question to the Office of the Earth Tax Service and the Buildings whose territory territories include the land and/or the building.
Figure 2
.,, Section 6
., above the income that is received or acquired by the Body Tax including the cooperative whose business is in place of a transfer of rights to the land and/or building, the imposition of the User Tax under the general provisions of Article 16 of the paragraph (1) and Article 17 of the Law No. 7 of 1983 on Income Tax as amended last under the Law No. 10 of 1994. As such, the payment obligations of the Income Tax in a running year are calculated and executed on its own under the provisions of Article 25.
Figure 3
.,, Section 8
.,, Verse (1)
.,, the final income tax payment is set for the Voluntary Taxes of the personal person and the foundation or organization of the kind that conducts the transfer of the rights to the land and/or the building as its own business activities.
Verse (2)
.,, a private person who performs the transfer of rights to the land and/or building that the gross amount of his return value is less than Rp 60.000.000.00 (sixty million rupiah) is not required to pay off the owed Income Tax before signing The assignment was done. If the transfer of the rights is made by a person whose income exceeds the income of the tax, then on the income of the transfer of the rights to the land and/or the building is owed by a 5% (5%) income tax. Per hundred) of the gross amount of diversion value that is final and must be repaid by the person in question before the end of the tax year by using the Final Tax Deposit Letter.
A 5% (five per hundred) self-payment obligation for persons whose income exceeds that of such a Pcrime is not enforced by the transfer of rights to the land and/or building to the Government for execution. development for common interests that require special requirements.
Figure 4
.,, Section 11 A
.,, pretty clear
Section II
.,, reasonably clear
