Regulation Of The Minister Of Finance Number 82/fmd. 03/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 82/PMK.03/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516b1b6b50a159313233353330.html

BN 602-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 602, 2013 the MINISTRY of finance. The Earth and building tax. Reduction. Changes.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 82/FMD. 03/2013 ABOUT CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 110/FMD. 03/2009 ABOUT GIVING TAX DEDUCTIONS of EARTH and BUILDING with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the decision granting the application for tax reduction of Earth and Building have been regulated in the regulation of the Minister of finance Number 110/FMD. 03/2009 about giving tax deductions of the Earth and buildings;
b. that to further improve service to Taxpayers, increase the effectiveness and efficiency of the implementation, and in order to optimize the function of the policy (policy making) as well as supervision by the Central Office of the Directorate General of Taxes, the need to make adjustments/completion against the provisions on authority to publish decisions granting tax deductions of the Earth and buildings as set forth in such conditions as in a;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 110/FMD. 03/2009 about giving tax deductions of the Earth and buildings;
Remember: 1. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional sheets of the Republic of Indonesia Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, an additional Sheet of the Republic of Indonesia Number 3569);
2. Regulation of the Minister of finance Number 110/FMD. 03/2009 about giving tax deductions of the Earth and buildings;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 110/FMD. 03/2009 ABOUT GIVING TAX DEDUCTIONS of EARTH and building.
Article I a few provisions in the regulation of the Minister of finance Number 110/FMD. 03/2009 about giving tax deductions of the Earth and the building was modified as follows: 1. The provision of article 1 the number 5 and number 6 is amended so that article 1 reads as follows: article 1 In this regulation of the Minister, is: 1. The tax laws of the Earth and a Building hereinafter referred to by the UN ACT is Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994.
2. Tax reduction of Earth and building hereafter with the reduction of the tax reduction is of Earth and building (PBB) are payable as stipulated in article 19 of the UNITED NATIONS ACT.
3. The notice of Tax Payable is next called SPPT is a letter that is used by the Directorate General of Taxes to notify the UNITED NATIONS owed to the magnitude of the tax payers.
4. Mail the tax statutes, Tax the Earth and building hereafter with the SKP UN is the letter of the tax Provision as referred to in article 10 paragraph (2) of the ACT of the UNITED NATIONS.
5. Tax Services Office hereinafter referred by KPP Pratama Tax Service Office is the area of his work include the location of the object of the tax of the tax services office or the UN designated for mengadministrasikan UN tax object 6. Regional Office of the Directorate General of Taxes hereinafter referred to as the regional Area is the Office of X_ROBINFAN_X Directorate General of taxes membawahkan KPP.
2. The provisions of article 6 paragraph (1), subsection (2), and subsection (3) amended so that article 6 reads as follows: article 6 (1) the application for the proposed Reduction in individuals as referred to in article 5 paragraph (2) must meet the requirements: a. one (1) application for one (1) or UN SKP SPPT;
b. filed in writing in the language of Indonesia with the magnitude of the Reduction percentage suggests requested accompanied by obvious reasons; c. proposed to the head of KPP;

d. attached with a photocopy of SPPT or SKP United Nations petitioned the reduction;
e. letter of application signed by the Taxpayer, and in terms of the statement signed by not the Taxpayer applies the following conditions: 1) statement must be enclosed with the Special power of Attorney, to: a the taxpayer) Agency; or b) Taxpayers with people the UNITED NATIONS owed more than Rp 2,000,000 (two million dollars);
2) application letter must be enclosed with the power of Attorney, for Taxpayers with people the UNITED NATIONS owed at most Rp 2,000,000 (two million dollars);
f. filed within: 1) of three (3) months from the date of receipt of the SPPT;

2) one (1) months counted from the date of receipt of the SKP UN;

3) 1 (one) months counted from the date of receipt of the letter of objection to Decisions of the UNITED NATIONS;

4) 3 (three) months from the date of the occurrence of natural disasters; or 5) 3 (three) months from the date of the occurrence of other reasons, unless the Taxpayer can show that in that time period can not be fulfilled due to circumstances beyond his control;
g. do not have previous Tax Year the UN arrears over the object of tax Reduction appealed, except in the case of tax objects affected by a natural disaster or other reasons; and h. no objection over the SPPT PBB petitioned the SKP or a reduction in, or in the event of objection Objection Decision Letter was published and on the decision letter of Objection does not appeal.
(2) the application for the proposed Reduction collectively as stipulated in article 5 paragraph (2) letter a must meet the requirements: a. one (1) application for multiple objects of tax with the same Tax Year;
b. filed in writing in the language of Indonesia with the magnitude of the Reduction percentage suggests requested accompanied by obvious reasons;
c. presented to the head of the KPP through Legion Veterans of the Republic of Indonesia (LVRI), local or other related organization administrators; d. filed no later than January 10, the Tax Year in question; and e. have no arrears to the UNITED NATIONS the previous Tax Year over the Tax Reduction petitioned object.
(3) the application for the proposed Reduction collectively as stipulated in article 5 paragraph (1) letter b must meet the requirements: a. one (1) application for some of the same Tax Year SPPT;
b. filed in writing in the language of Indonesia with the magnitude of the Reduction percentage lists requested accompanied by obvious reasons;
c. presented to the head of the KPP through: 1) Legion of Veterans of the Republic of Indonesia (LVRI) or local administrators of the Organization related to submission of the application referred to in article 5 paragraph (1) letter b figure 1); or 2) village head/Head for the filing of the petition, as stipulated in article 5 paragraph (1) letter b figure 2) and the object of the tax referred to in article 5 paragraph (1) letter b number 3); d. attached with a photocopy of the SPPT petitioned Reduction;
e. filed within: 1) of three (3) months from the date of receipt of the SPPT;

2) three (3) months from the date of the occurrence of natural disasters; or 3) three (3) months from the date of the occurrence of other reasons, unless the Taxpayer through a legion of Veterans of the Republic of Indonesia (LVRI), other related organizations, trustees or village chief/Head, it can be shown that in that time period can not be fulfilled due to circumstances beyond his control;
f. do not have previous Tax Year the UN arrears over the object of tax Reduction appealed, except in the case of tax objects affected by a natural disaster or other reasons; and g. not filed an appealed SPPT objected to a reduction.
3. The provisions of article 7 paragraph (3) are amended so that article 7 reads as follows: article 7 (1) the application for a reduction in individuals who do not meet the requirements referred to in article 6 paragraph (1) be considered not as an application so that it can not be considered.
(2) the application for Reduction is collectively that do not meet: a. the provisions as referred to in article 5 paragraph (2) letter a and requirements referred to in article 6 paragraph (2); or b. the conditions as referred to in article 5 paragraph (3) the letter b and the requirements referred to in article 6 paragraph (3), be considered not as an application so that it can not be considered.
(3) in case the application for Reduction can not be considered as intended in paragraph (1) or subsection (2), the head of the KPP in the longest period of 10 (ten) working days from the date the petition is accepted, must notify in writing accompanied by the rationale underlying to: a. the taxpayer or of his authority in the matter of the petition filed in individuals; or b. Legion Veterans of the Republic of Indonesia (LVRI), other related organizations, trustees or village chief/local History in terms of the petition filed collectively.
(4) in case the application for Reduction can not be considered as intended in paragraph (1) or subsection (2), Taxpayers can still apply for a reduction in the back all satisfy the requirements referred to in article 6 paragraph (1), subsection (2) or subsection (3).
4. The provisions of article 8 paragraph (2) and paragraph (3) is deleted, so that article 8 reads as follows: article 8 (1) the head of the KPP on behalf of the Minister of finance is authorized to give a decision on the application for a reduction in the event that the UNITED NATIONS owed at most Rp RP 500.000.000,-(five hundred million rupiah).
(2) the head of a regional Office of NOOBS UNITED on behalf of the Minister of finance is authorized to give a decision on the application for a reduction in terms of the UNITED NATIONS which is owed more than Rp RP 500.000.000,-(five hundred million rupiah). (3) is deleted.

5. The provisions of article 10 paragraph (4), and subsection (5) amended and paragraph (3) are deleted, so the article 10 reads as follows: article 10 (1) the head of the KPP in a time period of not longer than three (3) months from the date of receipt of the application for a reduction, the need to give a decision on the application for the reduction referred to in article 8 paragraph (1), except in the case of application for reduction of collectively as stipulated in article 5 paragraph (2) letter a , a decision rendered shortly after SPPT was published.
(2) the head of a regional Office of NOOBS UNITED within the longest 4 (four) months counted from the date of receipt of the application for a reduction, the need to give a decision on the application for the reduction referred to in article 8 paragraph (2). (3) is deleted.
(4) the date of receipt of the application for the reduction referred to in paragraph (1) and paragraph (2) is: a. date received the petition for Reduction in terms of delivered directly by the Taxpayer or of his authority to the clerk Place the Integrated Services (TPT) or the designated officer; or b. the date marks the delivery of the petition for a reduction, in terms of delivered by mail with proof of delivery letter.
(5) if the period referred to in subsection (1) or subsection (2) has been exceeded and the decision has not yet been published, the application for Reduction is deemed successful, and published decisions in accordance with the solicitation of the taxpayer within the period of not longer than 1 (one) months since the time period in question ended.
(6) in terms of the magnitude of the Reduction percentage proposed plea Reductions referred to in paragraph (5) exceeds the provisions as set forth in article 4, the magnitude of the Reduction of the percentage assigned the most height according to the provisions referred to in article 4.
Article II 1. With the introduction of this Ministerial Regulation, the application for Reduction of all who have received prior to the enactment of the regulations the Minister of this and haven't been given the decision, finalized based on the provisions stipulated in the regulation of the Minister of finance Number 110/FMD. 03/2009 about giving tax deductions of Earth and building.
2. this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.
Established in Jakarta on 12 April 2013 INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on 12 April 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();