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Regulatory Region Number 1 Year 2011 Year 2012

Original Language Title: Peraturan Daerah Nomor 1 TAHUN 2011 Tahun 2011

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11. The Restaurant Tax is Taxes on the service

provided by the restaurant;

12. A restaurant is a food provider's facility

and/or a drink with levied

payday, which includes home

meals, cafeteria, canteen, stalls, bar, and

the like includes boga/catering;

13. Entertainment Tax is the top Tax

entertainment host;

14. Entertainment is all kinds of spectacle,

performances, games and/or crowds

that are enjoyed with pay collectors;

15. Entertainment venues are perils or sections

the persil both open and closed that

is used to host

entertainment;

16. Tax Reklame is the top Tax

hosting Reklame;

17. A billboard is an object, tool, deed or

media whose shape and complexion

is designed for commercial purposes

introducing, advocating,

promoting, or for attention

common to goods, services, and other materials. People or

10

a body that can be seen, read, heard,

perceived, and/or enjoyed by the general;

18. The Road Information Tax is the top tax

use of electric power, either which

generated itself or is obtained from

another source;

19. Metals Not Metal and Batuan Minerals

is a tax on the use of electric power,

both self-generated and

are obtained from another source;

20. Minerals Not Metal and Batuan are

minerals are not metals and rocks

as referred to in the regulations

laws in the field of minerals and

coal;

21. Parking Tax is the top tax

hosting outside the body

the road, whether provided with respect to

with the principal or the

is provided as an attempt, including

the provision of the premises. vehicle daycare

motor;

22. Parking is a state of not moving an

vehicle that is not temporary;

11

23. Land Water Tax is the top tax

retrieval and/or utilization of water

soil;

24. The Walet Bird's Nest tax is a tax

for the retrieval activities and/or

the nest of the wallets nest;

25. The wallet bird is a species of animal that includes the following

collocalia, collocalia fuchliap

haga, collocalia maxina, collocalia esculanta,

and collocalia linchi;

26. Tax Time is the term of 1 (1)

the calendar month or other term that

is set up with the Mayor's Rule

the old 3 (three) calendar month, which is the

base for the Tax Wajib to calculate,

seal, and report a tax that

is owed;

27. Tax Year is a term that

lasts 1 (one) calendar year, unless

Wajib Tax uses the year of the book that

is not the same as the calendar year;

28. The owed tax is a tax that

must be paid at a time, in the Term

Tax, in Year Tax, or in

The Tax Year corresponds to

12

provisions of the laws

area taxation;

29. A vote is a series

activities ranging from data sets

objects and subjects Tax, determining the magnitude

Tax owed up to the activities

Tax invoicing to Wajib Tax as well as

supervision Its storage;

30. The Regional Tax Notification Letter, which

next is abbreviated as SPTPD, is a letter

by which Wajib Tax is used to

report the calculations and/or

Tax payments, the Tax object and/or

not the Tax object, and/or possessions and

obligations in accordance with the provisions

Tax Laws

Regions;

31. The Regional Tax Deposits Letter, which

further abbreviated as SSPD, is proof

payment or tax deposit that

has been done using

form or has been done in a way

another to the Regional treasury through the premises

the payment appointed by the Mayor;

13

32. Regional Tax Decree, which

further abbreviated to SKPD, is the Letter

Tax Decree that specifies the magnitude

the amount of the owed tax rate;

33. Less County Tax Decree

Pay, later abbreviated SKPDKB,

is the Tax Decree that

determines the magnitude of the Tax rate,

the amount of the Tax credit, the number of shortcomings

the principal payment The tax, the magnitude of the sanction

administrative, and the amount of Tax still

must be paid;

The Unpaid Area Tax Decree

Additional, which next is abbreviated

SKPDKBT, is the Taxpayer Decree

which specifies in addition to the amount

the specified Tax;

34. More regional tax decree, which

further abbreviated as SKPDLB, is the Letter

Tax Decree that determines the amount

overpayment of Tax due to the amount

Tax credit is greater than that of the Tax

owed or should not be in debt;

35. The Nihil Area Tax Warrant, which

further abbreviated as SKPDN, is the Letter

14

Tax provisions that determine the amount

Tax points are as large as the amount

Tax or Tax credits are indebted and

there is no Tax Credit;

36. The Regional Tax Bill letter, which

further abbreviated to STPD, is a letter

to do the Tax bill and/or

administrative sanction of interest and/

or a fine;

37. Objecting Letter is a Letter

Decision on objecting to the Letter

owed tax notice, Letter

Local tax provisions, warrants

tax area underpaid, letter

Tax provisions Unpaid Area

Additional, Regional Tax Decree

Nihil, Regional Tax Decree

Pay, or against cuts or

polling by third parties filed

by Wajib Tax;

38. A Real Action Letter is a Letter

The decision that corrects the error

write, miscalculate and/or error

in the application of certain provisions in

The Tax Laws

15

The area contained in the Letter

owed Tax Notice, Letter

Regional Tax Provisions, Warrant

Area Less Pay, Warrant

Additional Pay-less Area Tax,

Letter Nil Area Tax Provisions, Mail

More Pay Area Tax Provisions,

Regional Tax Bill, Decision Letter

Real, Or Decision Letter

Objection;

39. The Appeal verdict is the governing body

Tax judiciary appeal against the omanditer Perseroan, Perseroan

others, State-owned Enterprises (BUMN),

or Regional-owned Enterprises (BUMD)

by name and in any form,

Firm, Kongsi, Koperative, Pension Fund,

Fellowship, Society, Foundation,

The Mass Organization, Organization Social Politics,

or Other Organizations, Instituts and

other forms of Agency including contracts

collective investment and fixed enterprise form;

9. Hotel Tax is Tax on the service

provided by the Hotel;

10. The hotel is a service provider facility

lodging/retreat including services

other related services are paid,

which includes also motels, losmen, shacks

tourism, tourism guesthouse,

landing party, home lodging and

the like, as well as the house of kos with the amount

room more than 10 (ten);

24

(2) The outstanding Entertainment Tax is levied in

Regions.

Fourth Quarter

Tax Reklame

Article 18

(1) The Reklame Tax Object is all

hosting Reklame.

(2) The Tax Object as referred to

paragraph (1) includes:

a. relame

billboard/videotron/megatron

and the like;

b. fabric recraction;

c. reclame attached, sticker;

d. reclalame leaflets;

e. Running a walk, including the

vehicle;

f. air recluse;

g. floating recruse;

h. Voice reclamation;

i. The movie/slide;

j. Reenacct; and

k. The store/wall foundry and

the like (branding).

25

(3) Not included as the Tax object

Reklame is:

a. hosting Reklame through

the internet, television, radio, daily warta,

weekly warta, monthly warta, and

the like;

b. label/brand the product attached to

traded goods, which

serves to differentiate from

other type of product;

c. The business name or profession

installed attached to

building a business or business place

is held in accordance with

the provisions governing the name

venture recognition or the profession;

d. Reclame hosted by

Government, Propinsi Government or

Local Government without

using the product label/brand; and

e. Organized by

people, community organizations and

political social organizations that are not

aiming for commercial purposes.

26

Article 19

(1) Reklame Tax Subject is a personal person

or the Agency using the Lame.

(2) The Taxpayer is a person

or the Board that organizes

Reklame.

(3) In terms of Reklame self-hosted

directly by a private person or

Agency, Taxpayer Taxpayer is the person

personal or Agency.

(4) In terms of Reklame is organized through

third party, such third party to

Retax Retax.

Article 20

(1) The basis of the Reklame Tax is

The value of Reklame.

(2) In terms of Reklame is organized by

third party, Value Rent the

as referred to in paragraph (1)

set by value contract

Reklame.

(3) In terms of the self-hosted Reklame,

The Value of Rental Rental as intended

on the paragraph (1) is calculated with

27

pay attention to the type factor, the material

used, the location of the placement, time,

the term of the host, number, and

media size of Reklame.

(4) In terms of the Rental Value

as referred to the paragraph (2) not

is known and/or considered unnatural,

The Rental Value is set with

using the factors as

referred to in paragraph (3).

(5) The way the calculations and results of the Value calculation

The Rent Rehire as referred to

on the paragraph (3) are specified with the Regulation

The Mayor.

Article 21

The Reklame Tax Rate is set at 10%

(ten percent).

Section 22

(1) The underlying Reklame Tax principal

owed by the debt is calculated by multiplying

the rate as referred to in Section 21

with the tax imposition

as referred to in Article 20 of the paragraph

(5).

28

(2) The debt Reklame Tax is levied in

Regions.

Fifth Quarter

The Road Information Tax

Article 23

(1) The Road Information Tax Object is

the use of electrical power, either which

generated itself and obtained

from the source other.

(2) self-generated electricity as

is referred to in paragraph (1) covering all of

power plants.

(3) Excluded from the Information Tax object

The path as referred to in paragraph (1)

is:

a. the use of electrical power by the instance

Government and Local Government;

b. power use in

places used by

embassies, consulates, and submissions

foreign with reciprocity principle; and

c. use of power power

generated itself with capacity

29

certain ones that do not require permission

of the related technical agencies;

Article 24

(1) The Road Information Tax Subject is

a person or Agency that can

use the power.

(2) The Road Information Tax (s) is the person

personal or Agency using

electric power.

(3) In terms of the power power provided by

another source, the Road Information Tax

is the provider electric power.

Article 25

(1) The basis of the Road Information Tax

is Electric Power Value.

(2) The Value of Electric Power as

referred to the paragraph (1) is set:

a. in terms of the barasal electric power from

another source with payment, Value

Jual Electric Power is the amount

the load cost bill/fixed plus

with the kWh/variable usage charge

charged in An electrical account.

30

b. in terms of the resulting electrical power

alone, the Power Value of Power

calculated based on the capacity

available, the electrical use rate,

the term of the electricity usage, and

the applicable unit price of the Area.

Article 26

(1) The Road Information Tax Tarif is set

by 10% (ten percent).

(2) The use of electrical power from other sources

by industry, petroleum mining

and natural gas, the Road Information Tax rate

is set at 3% (three percent).

(3) The use of the resulting electrical power

alone, the Road Information Tax rate

is set at 1.5% (one five

percent).

Section 27

(1) The subject of the Road Information Tax

which is owed is calculated as

multiplies the rate as referred to

in Section 26 with the base of the charge

taxes as referred to in the Section

25.

31

(2) The debt Repayment Tax

is levied in the Area.

(3) The Road Information Tax acceptance receipt

is allocated partly for the provision

illumination of the road.

Part Sixth

The Minerals Tax Is Not Metal and Batuan

Article 28

(1) The Minerals Tax Object Is Not Metal and

The Batuan is the retrieval activity

Minerals Not Metal and Batuan which

includes:

a. asbestos;

b. stone wrote;

c. a half gem;

d. limestone;

e. floating rock;

f. geage parlour,

karaoke, shower/spa 35% (thirty

five percent), discotics and nightclab

is set at 50% (five Twenty percent);

(3) Special Entertainment Entertainment of the people /tradisonal

imposed Tax rates entertainment set

by 5% (five percent).

Section 17

(1) The debt of the owed Entertainment Tax

is calculated by multiplying the rate

as referred to in Section 16

with the tax imposition

as referred to in Section 15

41

(2) The Walet Bird's Nest Jual Value

as referred to in paragraph (1)

is calculated based on the multiplier between the price

the common market of the Walet Bird Nest

with the volume of the Walet Bird.

The article 46

A wallet nest tax tarif set

by 10% (ten

percent)

Article 47

(1) The debt of the Walet Bird Nest tax

the debt is calculated by the way

diverting rates as intended

in Section 46 on the basis of the imposition

tax as referred to in Section

45.

(2) Tax is levied in the area region where

the facility used for the company ' s

bird walet or service place

provision of the facilities provided.

42

BAB III

TAX

Part Kesatu

Tata Cara Voting

Article 48

(1) The tax is prohibited.

(2) Each Mandatory Tax is mandatory. Taxes

owed based on a decree

tax or self-paid by Wajib Tax

under the laws

taxation.

(3) The type of Tax levied on the basis

The Tax Decision Letter as

referred to paragraph (2):

a. Tax Reklame; and

b. Soil Water Tax.

(4) The type of Tax self-paid by Wajib

Tax as referred to in paragraph (2):

a. Hotel Tax;

b. Restaurant Tax;

c. Entertainment Tax;

d. Road Information Tax;

e. The Minerals Tax Is Not Metal and Batuan;

f. Parking Tax; da

43

g. Nest Bird Tax Walet.

(5) Taxable Taxes

taxation based on the Mayor's designation

paid by using SKPD or

another document that is published.

(6) Other Documents The following

as referred to in paragraph (5)

is a ticket and a calculated note.

(7) Taxpayer Taxpayer's obligations

taxes on its own are paid with

using SPTPD, SKPDKB, and/or

SKPDKBT.

Article 49

(1) Within 5 (five) years after

when the Mayor is in tax, the Mayor can

publish:

a. SKPDKB in terms of:

1) If based on results

checks or other captions,

owed taxes not or

underpaid;

2) If SPTPD is not delivered

to the Mayor in the term

14 (fourteenth) days and

44

after being reprimanded in writing not

delivered in time

as specified in

a letter of reprimand;

3) If the liability of the SPTPD

is not met, the tax

is in debt

b. SKPDKBT if the new data is found

and/or the original data is not yet

revealed which caused

the addition of the amount of the tax

owed.

c. SKPDN if the amount of the tax owed

is as large as the amount of credit

taxes or taxes are not in debt and not

there is a tax credit.

(2) The amount of the debt tax shortfall

in SKPDKB as it means

on paragraph (1) the letter a number 1) and number 2)

imposed administrative sanction

at 2% (two percent) a month calculated

of the less or late tax

paid for the longest term 24

(twenty-four) months are calculated from the moment

the tax on which it is in.

45

(3) The amount of the owed tax shortfall

in SKPDKBT as intended

in paragraph (1) letter b imposed sanctions

administrative is a rise of 100%

(one hundred percent) of the amount deficient

the tax.

(4) The ascension as referred to in the paragraph

(3) is not charged if Wajib Tax

reports itself before it is done

an act of vetting.

(5) The amount of the tax owed in SKPDKB

as referred to in paragraph (1) the letter

a number 3) is sanctioned administrative

of a 25% increase (twenty

five percent) of the tax staple plus

administrative sanction of interest

2% (two percent) a month is calculated from the tax

which is less or late paid for

the longest term 24 (twenty

four) months calculated from the time of its expiration

tax.

Section 50

(1) Tata cara publishing SKPD or document

other relevant, SPTPD, SKPDKB,

46

and SKPDKBT as referred to

in Section 48 paragraph (5) and paragraph (7) are set

with the Mayor Regulation.

(2) More provisions on the layout

charging and delivery of SKPD or

Other document being included, SPTPD,

SKPDKB, and SKPDKBT as

referred to in Section 48 paragraph (3) and paragraph

(5) is governed by the Mayor Regulation.

Second Section

Tax Bill

Article 51

(1) The mayor may publish the STPD if;

a. taxes in years of running not or

underpaid;

b. From SPTPD's research results there

lack of payment as

as a result of miswriting and/or wrong

count;

c. Tax is sanctioned

administrative is interest and/or

fine.

(2) The amount of debt tax shortfall

in the STPD as referred to

47

paragraph (1) letter a and letter b plus

with administrative sanction of a flower

at 2% (two percent) each month for

at least 15 (fifteen) months from the time

tax.

(3) Not or underpaid SKPD

after falling the payment due

administrative sanction of interest rate

2% (two percent) a month and is billed through

STPD.

Third Quarter

Tata cara Payment and Biling

Article 52

(1) The Mayor determines the due date

payment and tax deposit

at least 30 (thirty) days

work after the tax rate.

(2) SKPD, SKPDKB, SKPDKBT, STPD, Mail

Real Decision, Decision Letter

Objection, and Termination, which

causes the amount of tax to be

paid to increase in basis

tax rates and must be Repaid in

48

longest term of 1 (one) month

since the date is published.

(3) The mayor of the invocation of Wajib Tax

after meeting the requirements that

is determined to be able to provide an agreement

to Wajib Tax to enlist or

e 40 of the paragraph

(3).

(2) The debt of the Land Water Tax is levied in

Regions.

40

Parts Ninth

The Walet Nest Tax

Article 43

(1) The Walet Bird Nest Tax Object is

retrieval, and/or nest enterprise

the walet.

(2) No including the tax object as

referred to the paragraph (1) is the retrieval

The Walet Bird Nest that has been imposed

The State Reception debt.

(6) The return of excess tax payment

as referred to in paragraph (1)

done in the longest term of 2

(two) months since the publication of SKPDLB.

(7) If the return of excess payment

the tax is done after passing 2 (two) months,

Mayor gives interest rate

at 2% (two percent) a month over

overpayment overpayment

tax payment.

(8) Tata way repayment

Tax payment as referred to

57

in paragraph (1) is governed with the Regulation

Mayor.

BAB VI

EXPIRATION BILLING

Section 61

(1) The right to billing for Tax

expiry after daydreaming

5 (five) years from the moment

Tax, except where Wajib

Tax commits a felony in the field

Regional taxation.

(2) The expiration of the Tax billing as

is referred to in the most formidable paragraph (1) if:

a. published the Letter of Uran and/or

The Mailroom; or

b. There is a recognition of the Tax debt from Wajib

The taxes both direct and not

directly.

(3) In terms of published Mail and

The Paksa letter as referred to

paragraph (2) of the letter a, the billing expiry

is calculated from the date of delivery of the Letter

The Paksa.

58

(4) Direct debt recognition

as referred to in paragraph (2) the letter

b is Concurrent Tax with its consciousness

declares that it still has Tax debt

and has not paid it to the Government

Regions.

(5) Tax debt recognition is not

directly as referred to in paragraph

(2) the letter b may be known from the submission

plea for installment or delay

payment and request objectionable

by Taxpayer.

Article 62

(1) Tax debts that are not likely to be invoiced

again because the right to billing

expired can be abolished.

(2) The Mayor set the Decision

The Elimination of Debt Taxes already

expiry as specified in

paragraph (1).

(3) The order removal of tax receivance that

has expired is set up with the Regulation

Mayor.

59

BAB VII

BOOKKEEPING AND CHECKS

Section 63

(1) Taxpayer Taxes with

at least Rp. 300,000.00

(three hundred million rupiah) per mandatory year

host bookkeeping or

logging.

(2) Taxpayer Criteria and the determination of magnitude

omzet as well as bookkeeping or

notes as referred to

paragraph (1) is governed by the Mayor Regulation.

Article 64

(1) The Mayor is authorized performing

examination to test compliance

fulfillment of regional taxation obligations

in order to carry out the regulations

area taxation laws.

(2) The tax-checked Wajib is mandatory:

a. showing and/or

lending books or notes,

documents that are essentially and

60

other relevant documents

with a taxable Tax object;

b. provide an opportunity for

entering a place or room that

is deemed necessary and provides

help for the agility

examination; and/or

c. provide the description

required.

(3) Further provisions of the manner

Tax checks are set up with Regulation

Mayor.

Section 65

Examination is conducted by the Service

handling Taxation, Instancy of the Inspectorate

and/or the Financial Examiner Agency over

Mayor's request.

BAB VIII

INCENTIVES WARNING

Section 66

(1) Instancy that carries out

The Regional Tax is given an incentive on the basis

a certain performance achievement.

61

(2) The granting of incentives as referred to

in paragraph (1) is set through the Budget

Revenue and Regional Shopping.

(3) The order of giving and utilization

incentives as referred to in paragraph

(1) is specified with the Regional Regulation.

BAB VIX

SPECIAL provisions

Section 67

(1) Any official is prohibited from notifying

to the other party everything

is known or be notified by

Wajib Tax in order of office or

work to execute the provisions

of the taxation laws

the area.

(2) Prohibition as referred to in paragraph

(1) applies also to the expert power that

is appointed by the Mayor to assist

in the implementation of the perinvite provisions-

area taxation invitation.

(3) Excluded from the terms as

are referred to in paragraph (1) and paragraph (2) are:

62

a. officials and the acting experts

as witnesses or expert witnesses in

court hearings;

b. Officials and/or experts that

set by the Mayor for

provide a description to

State agency officials or agencies

Authorities

conduct a check in the field

area finance.

(4) For Regional interest, Mayor

authorized authorized written permission

officials as referred to in paragraph

(1) and the expert power as intended

in paragraph (2), in order to provide description,

shows written proof of or

about Wajib Tax to the party that

designated.

(5) For purposes of checking in

courts in criminal cases or

data, at the request of the judge pursuant to

with the Criminal and Legal Event Law

The Perdata Event, the Mayor can member permissions

written to officials as

referred to paragraph (1), and expert power

63

as referred to in paragraph (2), to

provide and display the evidence

written and the Concurrent of the Tax Wajib

there is to it.

(6) The judge ' s request as intended

on the paragraph (5) must specify the name

suspect or defendant name, caption

requested, as well as the link between the case

the criminal or the pertinate is concerned

with the requested caption.

BAB X

INVESTIGATION

SECTION 68

(1) CERTAIN CIVIL SERVANT OFFICIALS IN

Local Government environment is given

special authority as Investigator for

conducting criminal conduct in

Regional taxation fields, as

referred to in the Law Act

Criminal Event.

(2) Investigators as referred to in paragraph

(1) are certain civil servants of the civil servants

in the Regional Government environment

appointed by the authorized officials

56

or SKRDLB must be published in

the longest term of 1 (one) month.

(4) If the Tax Wajib has a debt

Tax, overpayment as

referred to the paragraph (1) directly

counts to pay off in advance

formerly of the Tax debt.

(5) If the Tax Wajib has a debt

tax, overpayment tax

as referred to in paragraph (1)

is directly taken into account for pay off

in advance of that tax /p>

Section 73 is declared revoked and does not apply Again.

72

Article 76

The thing that concerns the technical implementation

Rule of this Region, further specified

with the Mayor Regulation.

73

Section 77

The rules of this section begin to apply on the date

promulred.

In order for everyone to know, ordered

An invitational of this Area Regulation with

its placement in the City Area Sheet

Sawahlunto.

Set in Sawahlunto

on June 13, 2011

MAYOR SAWAHLUNTO,

ttd

AMRAN NUR

Reundated at Sawahlunto

on June 13, 2011

SECRETARY OF THE AREA CITY OF SAWAHLUNTO,

ttd

ZOHIRIN SAYUTI

LEAF AREA OF THE CITY OF SAWAHLUNTO 2011 NUMBER 1

74

EXPLANATION OF THE

MUNICIPAL REGULATION OF SAWAHLUNTO

NUMBER 1 IN 2011

ABOUT

THE SAWAHLUNTO CITY AREA TAX

I. UMUM

Reacting Number 28 Year

2009 on Regional Taxes and Regional Retribution gave

the logical consequences to the Sawahlunto City Regional Tax

that has been set up and picked up Based on

The Sawahlunto City Regional Regulations are each:

1. Sawahlunto

Number 4 of the Year 1993 on the Road Information Tax

(Gazette of the Municipality of Sawahlunto Year

1993 Number 4 series A1);

2. County Municipal Ordinance II Sawahlunto

Number 10 Year 1994 About The Taking Tax

The Bird's Nest (municipality Sheet

Sawahlunto 1994 Number 10 series A);

3. Regional Municipal Ordinance II Sawahlunto

Number 9 of 1997 on the Retrieval Tax and

The Processing Of The Excavated Group C (Sheet

75

The Municipality of Sawahlunto Year 1997 Number 9

series A1);

4. Sawahlunto Level Area Municipal Regulation

No. 10 Year 1997 on Water Expediency Tax

Bottom Lands And Surface Water (Area Sheet

Municipality Of Sawahlunto Year 1997 Number 10 Series

B1);

5. Sawahlunto District Rule Number 3 Of The Year

2002 On The Tax Hotel (city Area Sheet

Sawahlunto Year 2002 Number 3 A1 Series);

6. The Sawahlunto Area Rule Number 4 Of Year

2002 On The Tax Of The Restaurant (city Area Sheet

Sawahlunto Year 2002 Number 4 Series A2);

7. Sawahlunto City District Rule 8 Tahun

2006 on Tax Relame (City Area Sheet

Sawahlunto Year 2006 Number 8);

8. The City of Sawahlunto Number 9 Tahun

2009 on the Entertainment Tax (City Area Sheet

Sawahlunto Year 2009 Number 9); and

9. The City of Sawahlunto Number 10 Year

2009 on Parking Taxes (city Area Sheet

Sawahlunto Year 2009 Number 10).

It needs to be explained that in addition to those taxes above

there are some types of taxes with new nomenclature that

76

will be levied by the Sawahlunto City Government

based on the Regulation of this Section of the Taking Tax

The nest of the nomenclature is turned into Taxes

The Walet Bird Nest and the Lower Water Heating Tax

The ground and surface of the nomenclature were changed to

The Fatherland Tax as well as the Group C Excavated Quarry Tax

Nomenclature is turned into the Mineral Taxes Instead of

Metal and Batuan.

II. SECTION BY SECTION

Article 1:

Figure 1: Clearly

Number 2: Clear Enough

Figure 3: Clearly

Number 4: Clear Enough

Number 5: Clear

Number 6: Clear Enough

Numbers 7: Enough Clearly

Number 8: Clear Enough

Number 9: Clear enough

Number 10: House of kos by number

more than 10 (ten) rooms

means the number of his rooms

is 11 (eleven) and

onwards

77

Figure 11: Pretty Clear

Number 12: Clear Enough

Number 13: Clear

Number 14: Clear Enough

Figures 15: Clear enough

Figures 16: Clear enough

Figures 17: Not including people,

community organization and

political social organization in

terms introduce and

promote and/or

to draw attention

in general with the purpose of

commercial

Figures 18: Clear enough

Number 19: Clear Clear

Number 20: Clear Enough

Number 21: Clear Enough

Number 22: Quite Clear

Figure 23:

Verse 1: Clear Enough

Verse 2: Clear Enough

paragraph 3:

Letter a

78

Quite Clearly

The letter b

Quite Clearly

The c.

Certain capacity meant

which was used

the public for the needs

household

Figure 24: Clear enough

Figure 25: Clear

Number 26: Clear Enough

Number 27: Clear

Number 28: Clear Enough

Number 29: Clear Enough

Number 30: Clear

31: Clear Enough

Number 32: Clear Enough

number 33: Clear

Number 34: Clear Enough

35: Clear Enough

Number 36: Pretty Clear

Number 37: Clear Enough

Number 38: Clear

Number 39: Clear Enough

79

Figures 40: Clear Enough

Figures 41: Clear Enough

Number 42: Clear Enough

Figures 43: Clear

Section 2: Clear Enough

Article 3:

Verse (1): Clear Enough.

Verse (2): Enough Clearly.

Verse (3): The letter a

Is pretty clear.

The letter b

The exception of the apartment,

the condo, and the like

is based on his business permit.

The letter c

The religious activity is

related activities

with religious ones like

MTQ

Letter d

Another Social Social

-a type of meaning is

home-like residence

stopping

80

Article 4: Clear Enough.

Article 5: Clear Enough.

Article 6: Pretty Clear.

Article 7: Pretty Clear.

Article 8: Clearly.

Article 9: Pretty Clear.

Article 10: Quite Obvious.

Article 11: Clear Enough.

Article 12: Clear Enough.

Article 13: Pretty Clear.

Article 14: Pretty Clear.

Article 15: Pretty Clear.

Article 16: Clear Enough.

Article 17: Clear Enough.

Article 18:

Verse (1): Clear enough

Verse (2): The letter a: the like is

Spanduk

Article 19: Pretty Clear.

Article 20: Pretty Clear.

Article 21: Clear Enough.

Articl Regional Rule 9

Of The Year 2009 On Entertainment Tax

(city Area Sheet Sawahlunto Year

2009 Number 9); And

9. The Sawahlunto City Regional Regulations

10 Years 2009 on Parking Taxes

(City Area Gazette sawahlunto Year

2009 Number 10)

Still be invoiced in the term 5

(five) years counting from the time Debt.

BAB XIV

provisions CLOSING

Article 75

At the time the Territory Regulation is in effect, then

The Regional Regulation as referred to in <v style="page-break-before:always; page-break-after:always">

91

administrative sanction is

interest of 2% (two

percent) a month is calculated from

less tax or

overdue paid for

longest term 24

(twenty-four) months.

Administrative sanctions are

interest is calculated from the moment

the tax reached up to

with the publication

SKPDKB.

Article 49: Clear Enough

Article 50: Clear Enough

Article 51: Quite Clearly

Article 52: Clear Enough

Article 53: Clear Enough

Article 54: Clear Enough

Article 55: Clear Enough

Article 56: Enough Clearly

Section 57

Verse (1): Clear Enough

Verse (2): The Letter A

Clearly Is

92

The letter b

Quite Clearly

The letter c

Pretty Clear

It Is Quite Clear

The letter e

referred to

"a certain condition of the tax object",

among other things, the farm land

which is very limited,

the building is occupied itself

which is controlled or owned by

a certain Tax Wajib.

Verse (3): Clear Enough

Article 58: Clear Enough

Article 59: Clear Enough

Article 60: Clear Enough

Article 61: Clear Enough

Article 62: Clear Enough

Article 63: Clear enough

Section 64: The advice is done

to obtain the data

objective and accurate to

93

be the evaluation material.

Section 65

Verse (1): Which is referred to

the agency that execues

the vote is

the service/office/office whose task

the principal and its function

carry out

tax.

taxes.

Verse (2): Giving incentive

is implemented if

The budget is available in

APBD.

Verse (3): Clear enough

Article 66: Clear enough

Article 67: Clear enough

Article 68: Clear enough

Article 69: Clear enough

Article 70: Clear enough

Section 71

Verse (1): Criminal recognition confinement

and criminal fines to

expert power officer who

appointed by the Mayor

94

is intended to guarantee

that the privacy regarding

area taxation would not

be notified of the other

party, also in order for the Tax Wajib

in providing data and

the caption to the official

regarding regional taxation

not doubt-doubt.

Verse (2): Clearly

Verse (3): Clear Enough

Verse (4): Clearly

Article 72: Clear Enough

Section 73: Clear Enough

Section 75: Clear Enough

Article 76: Clear Enough

Article 77: Quite Clear

ADDITIONAL LEAF AREA OF THE CITY OF SAWAHLUNTO NUMBER 1

use

the discovery of fiscal data is not

reported by Taxpayer.

Verse (1): This provision gives

authority to the Head

Regions to be able to

publish SKPDKB,

SKPDKBT or SKPDN

only against case-case

85

certain, with the words

another only against Wajib

a real specific tax-

real or based on the results

checks do not meet

formal obligations and/or

liabilities material.

Example:

1. A Taxpayer is not

delivering the SPTPD

in the 2009 tax year.

After being reprimanded in

a certain term also

has not delivered

SPTPD, then in

the longest term

5 (five) year of Mayor

may publish

SKPDKB or tax that

indebted.

2. A Taxpayer

delivered the SPTPD

in tax year 2009.

In the timeframe

86

at most 5 (five)

years, it turns out that from the results

the SPTPD check

delivered is not

true. Top of taxes that

less debt

pay for it, the Mayor

may publish

SKPDKB plus

with the sanction

administrative.

3. Taxpayers as

are referred to in the example

which have been published

SKPDKB, if in

the longest term

5 (five) years after

the debt taxable

found new data and/

or the data originally

has not been revealed that

causes

the addition of the owed

tax amount, the Mayor

87

may publish

SKPDKBT.

4. Taxpayers are based on

examination results

Mayor turns number

owed taxes

magnitude by amount

tax or tax credits

not in debt and not

there is a tax credit, Mayor

can publish

SKPDN.

Figures 1)

Clearly

Figures 2)

Clearly

Figure 3)

Which is referred to

with "designation

taxes

title" is

definition

of the owed tax

done by

88

Mayor or

officials who

are appointed based on

existing data or

another description

designated.

Letter b

Quite Clearly

Font c

Quite Clearly

Verse (2): These provisions set

sanction against Wajib Tax

which does not meet

its tax obligations

i.e. wearing sanctions

administrative is interest

of 2% (two percent)

a month of tax that is not

or late paid for

longest term 24

(twenty-four) months of

taxes that are not or

overdue paid. Sanctions

administrative of flowers

89

calculated from the time

the tax reached up to

with the publication

SKPDKB.

Verse (3): Clear enough

Verse (4): Clear enough

Verse (5): In this case the Tax Wajib

does not fulfill the obligation

its exposure as

referred to in paragraph (1) the letter

b, i.e. with the discovery

new data and/or data that

originally has not been revealed that

stems from the results

checks so that the debt

increases,

then against Wajib Tax

imposed administrative sanction

is a 100% increase

(one hundred percent) of the amount

tax shortcomings. Sanctions

this administrative is not

imposed if Wajib

Tax reports

90

before taking action

examination.

Verse (6): Clear enough

Verse (7): In this case the Tax Wajib

does not fulfill its obligations

its exposure as

is referred to in paragraph (1) the letter

the number a number 3), namely Wajib

The tax does not fill SPTPD

which should

do, imposed

administrative sanction

tax increase by 25%

(twenty-five percent) of

the owed tax principal.

In this case, the Mayor

set a tax that

owed in office

through the issuer of SKPDKB.

In addition to administrative sanction

is a rise of up to

25% (twenty-five percent)

of the tax staple that

owed also be imposed