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CONSOLIDATIONOF LAW OF THE REPUBLICOF INDONESIA

NUMBER12 OF 1985

CONCERNING

TAX ONLAND AND BUILDINGS

ASLASTLY AMENDED BY LAW NUMBER 12 OF 1994

 

CHAPTER I

GENERAL PROVISIONS

 

Article 1

Hereinafterreferred to as :

1.

Landshall be the surface of land and the body of land underneath.

2.

Buildingsshall be technical construction which are planted or installed permanently onland and/or waters.

3.

Thesale value of the tax object shall be the average price obtained fromtransactions which take place properly, and in the absence of transactions,the sale value of the tax object shall be determined by comparing it with theprice of another similar object, or the new acquisition value, or the salevalue of a alternate tax object.

4.

Thereport on the tax object shall be the letter used by the taxpayer to reportdata on the tax object according to provisions in this law.

5.

Thenotification on tax due shall be the letter used by the Directorate General ofTaxation to notify the taxpayer the amount of tax due.

 

Elucidation of article 1

 

Paragraph(1)

The surface of land covers soil and inland waters as well as the seawithin the territoryof Indonesia.

Paragraph(2)

The definition of buildings covers:

-

neighborhoodpaths within a building complex such as a hotel, factory, and its yards, andother which constitute one unit with the aforesaid building complex;

-

tollroads;

-

swimmingpools;

-

luxuryfences;

-

sportsground;

-

shipyards,wharfs;

-

luxuryparks;

-

oil,water and gas reservoirs/refineries, oil pipes;

-

other facilities that bring benefits.

Paragraph(3)

Whatis meant by:

-

Pricecomparison with another object of the kind, shall bean approach/method of determining the sale value of a certain tax object bycomparing it with another tax object of the same type, which is closelylocated and has the same function and whose sale price is already known.

-

Thenew acquisition value shall be an approach/method of determining the salevalue of a certain tax object by calculating the entire cost spent to obtain theobject at the moment of assessment, deducted by depreciation based on thephysical condition of the object.

-

Thealternate sale value shall be an approach/method of determining the salevalue of a certain tax object on the basis of the tax object.

Paragraph(4)

Quite clear.

Paragraph(5)

Quite clear.

 

 

CHAPTER II

THE TAX OBJECT

 

Article 2

 

(1)

Theobject of tax shall be land/or buildings.

(2)

Theclassification of the object as meant in paragraph (1) shall be stipulated bythe Minister of Finance.

 

Elucidation of article 2

Paragraph(1)

Quite clear.

Paragraph(2)

The classification of land and buildings shall bethe grouping of land and buildings according to sale values and guidelines to facilitatethe calculation of tax due.

In the classification of land the following factors are takeninto account :

1.

Location;

2.

Designations;

3.

Utilization;

4.

Environmentalconditions and so forth.

In theclassification of buildings the following factors are taken into account;

1.

thematerials used;

2.

engineering;

3.

locations;

4.

environmental conditions and so forth.

 

 

Article 3 (12/1994)

 

(1)

Taxobjects not taxable with Land and Building Tax shall be tax objects, which:

 

a.

areutilized merely in the service of the public interest in the sector ofreligion, social affairs, health, education and national culture, not for thepurpose of profit earning;

 

b.

areutilized for a cemetery, ancient heritage or the alike;

 

c.

constituteprotected forests, natural reserve forests, tourism forests, national parks, grazingland controlled by a village, and state land not yet charged with any right;

 

d.

areused by a diplomatic representation, based on the reciprocal treatmentprinciple;

 

e.

are used by an agency or representation of an internationalorganization, as determined by the Minister of Finance.

(2)

TaxObjects, used by the State for the implementation of Government, thestipulation of the tax imposition thereof, shall be further regulated by aGovernment Regulation.

(3)

TheSales Value of Non-taxable Tax Objects in stipulated to be Rp 8,000,000.00(eight million rupiah) for each Taxpayer.

(4)

Theadjustment of the amount of Sales Value of Non-taxable objects as referred toin paragraph (3) Shall be stipulated by the Minister of Finance.

 

Elucidation of article 3 (12/1994)

 

Paragraph(1)

Meant by not for the purpose of earning a profit is,that the tax object is exploited to serve the public interest, and is clearlynot for the purpose of profit seeking.

This can be known, among others, from the Statutesand By-Laws of foundation/agencies, engaged in the sectors of religion, socialaffairs, health, education and national culture. Included in this concept areState-Owned tourism forests, in accordance with Article 2 of Act Number 5 of1967 on Forestry Main Provisions.

Examples:

-

MoslemEducation Centers;

-

IslamicSchools;

-

landgrants;

-

Generalhospital.

Paragraph(2)

Referred to as tax objects in this paragraph are taxobjects, which are owned/controlled/ used by the Central Government and the RegionalAdministration in the execution of government affairs.

Land and Building Tax is a state tax, of which themajor part of the revenues constitutes regional income, which, among others areused for the provision of facilities, which are also enjoyed by the CentralGovernment and the Regional Administration.

Therefore, it is reasonable, that the CentralGovernment also participate in financing the provision of said facilitiesthrough the payment of Land and Building Tax. Concerning land and/or buildings,owned by an individual person and/or an agency, used by the state, the taxobligation thereof depends on the concluded agreement.

Paragraph(3)

Every Taxpayer is given a Non-taxable Tax ObjectSales Value of Rp. 8,000,000.00 (eight million rupiah).

If a Taxpayer has several Tax Objects, then to begiven a Non-Taxable Tax Object Sales Value, shall be only one Tax Object, ofwhich the value is highest, whereas the other Tax Objects shall still be fullyimposed with tax, without deduction by Non-Taxable Tax Object Sales Value.

Example:

1.

ATaxpayer has only one Tax Object, constituting land with a value as follows:

 

-

LandTax Object sales value Rp3,000,000.00

 

-

Non-TaxableTax Object Sales Value Rp 8,000,000.00

 

Becausethe Sales Value of the Tax Object is below the Non-Taxable Tax Object SalesValue, said Tax Object shall not be imposed with Land and Building Tax.

2.

Ataxpayer has two Tax Objects, constituting land and buildings, respectivelyin Village A and in Village B, with the following values:

 

a.

VillageA

 

 

-

SalesValue of Land Tax Object

=

Rp8,000,000.00

 

 

-

SalesValue of Building Tax Object

=

Rp5,000,000.00

 

 

 

 

 

 

 

Tax ObjectSales Value for Tax Calculation:

 

 

 

 

-

SalesValue of Land Tax Object

 

Rp8,000,000.00

 

 

-

SalesValue of Building Tax Object

 

Rp5,000,000.00 (+)

 

 

 

 

 

 

 

 

-

Tax ObjectSales Value as

basisfor Tax Imposition

 

Rp13,000,000.00

 

 

-

Non-TaxableTax Object Sales Value

 

Rp8,000,000.00 (-)

 

 

-

TaxObject Sales Value for the Tax Calculation

 

Rp5,000,000.00

==============

 

b.

VillageB

 

 

 

 

-

LandTax Object Sales Value

 

Rp5,000,000.00

 

 

-

BuildingTax Object Sales Value

 

Rp3,000,000.00

 

 

 

 

 

 

 

TaxObject Sales Value for Tax Calculation:

 

 

 

 

-

LandTax Object Sales Value

 

Rp5,000,000.00

 

 

-

BuildingTax Object Sales Value

 

Rp3,000,000.00(+)

 

 

 

 

 

 

 

 

-

TaxObject Sales Value as basis for Tax Imposition

 

Rp8,000,000.00

 

 

-

Non-TaxableTax Object Sales Value

 

Rp.0.00 (-)

 

 

 

 

 

 

 

 

 

TaxObject Sales Value for Tax Calculation

 

Rp8,000,000.00

============

 

 

 

 

 

 

 

 

 

ForTax Objects in Village B, no Non-Taxable Tax Object Sales Value of Rp. 8,000,000.00 (eight million) is provided,because the Non-Taxable Tax Object Sales Value has already been given to theTax Object, located in Village A.

 

 

 

 

 

 

3.

ATaxpayer has two Tax Objects, consisting of land and buildings in Village C,with the following value:

 

a.

ObjectI

 

 

-

LandTax Object Sales Value

 

Rp4,000,000.00

 

 

-

BuildingTax Object Sales Value

 

Rp2,000,000.00

 

 

 

 

 

 

 

TaxObject Sales Value for Tax Calculation:

 

 

 

 

-

LandTax Object Sales Value

 

Rp4,000,000.00

 

 

-

BuildingTax Object Sales Value.

 

Rp2,000,000.00 (-)

 

 

 

 

 

 

 

 

-

TaxObject Sales Value as basis for Tax Imposition

 

Rp6,000,000.00

 

 

-

Non-TaxableTax Object Sales Value

 

Rp8,000,000.00

 

 

 

Because the Tax Object's Sales Value is lower thanthe Sales Value of the Non-Taxable Tax Object, so said Tax Object is notimposed with Land and Building Tax.

 

b.

ObjectII

 

 

-

LandTax Object Sales Value

 

Rp4,000,000.00

 

 

-

BuildingTax Object Sales Value

 

Rp1,000,000.00

 

 

 

 

 

 

 

 

TaxObject Sales Value for Tax Calculation:

 

 

 

 

-

SalesValue of Land Tax Object

 

Rp4,000,000.00

 

 

-

SalesValue of Building Tax Object

 

Rp1,000,000.00 (+)

 

 

 

 

 

 

 

 

-

SalesValue of Tax Object as basis for tax imposition

 

Rp5,000,000.00

 

 

-

SalesValue of Non-Taxable Tax Object

 

Rp 0.00 (-)

 

 

-

TaxObject Sales Value for Tax Calculation

 

Rp5,000,000.00

Paragraph(4)

Based on this provision, the Minister of Finance hasbeen given the authority to change the amount of the Non-Taxable Tax ObjectSales Value as referred to in paragraph (3), by considering economicdevelopment as well as the development of the Tax Object standard price eachyear.

  

 

CHAPTER III

THE TAX SUBJECT

 

Article 4

 

(1)

Thetax subject shall be individuals or organizations that actually have certain rights overland, and/or obtain benefits from land, and/or possess, control, and/orobtain benefits from buildings.

(2)

Thetax subject as meant in paragraph (1) that is subject to the obligation oftax payment shall become the taxpayer under this law.

(3)

Inthe case of the tax subject for a certain tax object being unclear, the DirectorGeneral of Taxation shall be allowed to determine the tax subject as meant inArticle (1) as the taxpayer.

(4)

Thetax subject as determined according to paragraph (3) shall be allowed tosubmit a written statement to the Director General of Taxation declaring thathe/she/it is not the taxpayer for the tax object concerned.

(5)

Ifthe statement submitted by the taxpayer as meant in paragraph (4) isapproved, the Director General of Taxation shall cancel the stipulation of the taxpayer as meant in paragraph (3)within one month starting from the receipt of the aforesaid statement.

(6)

Ifthe statement submitted is not approved, the Director General of Taxationshall issue a decision on rejection along with reasons for such rejection.

(7)

Ifafter the period of one month starting from the date of receipt of thestatement as meant in paragraph (4) the Director General of Taxation makes nodecision, the statement submitted shall be considered approved.

 

Elucidation of article 4

Paragraph(1)

Documents on the tax payment/settlement shallnot constitute evidence on thepossession of rights.

Paragraph(2)

Quite clear.

Paragraph(3)

This provision authorizes the Director General ofTaxation to determine the tax subject as the taxpayer, if the tax subject for acertain tax object is still unclear.

Examples :

1.

Taxsubject A obtains benefits from or makes use of land and/or buildings ownedby another person named B not because of certain right based on law norbecause of a certain agreement, so that in this case A who gains benefitsfrom or makes use of land and/or buildings as meant above shall be determinedas the taxpayer.

2.

Acertain tax object is being disputed at court over its ownership, so that theindividual or organization who/which gains benefits from or makes use of thetax object shall be determined as the taxpayer.

3.

Atax subject for a long time lives outside the area where a certain tax objectis located, while an individual or organization is empowered to maintain thetax object, so that the authorized individual or organization can beappointed as the taxpayer.

The appointment as the taxpayer by the DirectorGeneral of Taxation shall not serve as evidence on the possession of rights.

Paragraph(4)

Quite clear.

Paragraph(5)

Quite clear.

Paragraph(6)

Quite clear.

Paragraph(7)

Based on the provision in this paragraph, if theDirector General of Taxation fails to make any decision within 1 (one) monthfrom the date of receipt of the taxpayer's statement, the determination as thetaxpayer shall automatically be canceled and decision on revocation of theappointment be issued.

 

CHAPTER IV

THE TAX RATE

 

Article 5

 

The rateof the tax imposed on the tax object shall be 0,5% (half a percent).

 

Elucidation of article 5

 

Quite clear.

CHAPTER V

THE TAX BASE AND THETAX CALCULATION METHOD

 

Article 6

(1)

Thetax base shall be the sale value of the tax object.

(2)

Thesale value of the tax object as meant in paragraph (1) shall be fixed every threeyears by the Minister of Finance, except certain areas for which it is fixedannually according to developments in the areas concerned.

(3)

Thetax calculation base shall be the taxable sale value fixed at the minimum of20% (twenty percent) and the maximum of 100% (one hundred percent) of thesale value of the tax object.

(4)

Thepercentage of the taxable sale value as meant in paragraph (3) shall be fixedby a government regulation by taking into account the national economiccondition.

  

Elucidation of article 6

Paragraph(1)

Quite clear.

Paragraph(2)

Basically the sale value of the tax object is fixed every 3 (three)years. But for certain regions where the progress of development efforts causesa fairly large increase in the sale value of the tax object, the determinationof the sale value shall be done annually.

In the fixation of the sale value, The Minister ofFinance receives the suggestions of governors and takes into account theprinciple of self assessment.

Paragraph(3)

The taxable sale value (assessment value) shall bethe sale value that serves as the basis for tax calculation, namely a certainpercentage of the sale value.

Examples:

1.

Sale value of a tax object = Rp1,000,000.-

 

Percentageof taxable sale value is e.g. 20% so that the sale value subject to tax = 20%x Rp 1,000,000.- = Rp 200,000.-

2.

Sale value of a tax object = Rp1,000,000.-

 

Percentageof taxable sale is e.g. 50% so that the sale value subject to tax = 50% x Rp1,000,000.- = Rp 500,000.-

Paragraph(4)

Quite clear.

Article 7

 

Theamount of tax due shall be calculated by multiplying the tax rate by thetaxable sale value.

 

Elucidation of article 7

 

The sale value of buildings before the application ofthe tax rate shall first be deducted by the limit of the untaxed sale value ofbuildings, viz. Rp 2,000,000.- (two million rupiahs).

Examples:

Taxpayer A has the following tax objects:

-

Landmeasuring 800 m2 with the sale price of Rp 300,000/m2.

-

Abuilding measuring 400 m2 with the sale value of Rp 350,000/m2.

-

Aluxury garden measuring 200 m2 with the sale value of Rp 50,000/m2.

-

Luxuryfences 120 m in length and 1.5 m in average height with the sale value of Rp175,000/m2.

Percentage of taxable sale value is e.g. 20%.

The amount of tax due is as follows:

1.

Sale value of land: 800 x Rp300,000

=

Rp240,000,000.-

 

Sale value of building:

 

 

 

a.

Houseand garage 400 x Rp 350,000

=

Rp 140,000,000.-

 

b.

Luxurygarden 200 x Rp 50,000

=

Rp 10,000,000.-

 

c.

Luxuryfence (120 x 1.5) x Rp 175,000

=

Rp 31,500,000.-

 

 

 

 

Rp181,500,000.-

 

 

 

 

 

 

 

Limit ofuntaxed sale value of building

 

Rp 2,000,000.-

 

 

Sale vale of building

=

Rp179,500,000.-

 

 

Sale value of land and building

=

Rp419,500,000.-

2.

 

 

 

 

 

 

Amountsof tax on land and buildings due:

 

 

 

 

 

 

a.

Onland

 

 

 

 

= 0.5%x 20% x Rp 240,000,000.-

=

Rp.240,000.-

 

 

 

 

 

 

b.

Onbuilding

 

 

 

 

= 0.5%x 20% x Rp 179,500,000.-

=

Rp. 179,500.-

 

 

 

 

 

 

 

Totalof tax due

 

Rp.419,500.-

 

 

CHAPTER VI

THE TAX YEAR, THETIME AND PLACE TAX IS DUE

 

Article 8

 

(1)

Thetax year shall be the period of one calendar year.

(2)

Thetime that determines the moment tax is due shall be according to the condition of theobject on January 1.

(3)

Theplace where tax is due:

 

a.

forthe Jakartaarea, in the Special Region of Jakarta;

 

b.

forother areas, in the second level regency or the second level municipality;

in which the tax object is located.

 

Elucidation of article 8

Paragraph(1)

The period of 1 (one) calendar year shall be from January 1through December 31.

Paragraph(2)

Since the tax year starts on January 1, thecondition of the tax object on the date constitutes the moment tax is due.

Examples:

a.

Thetax object on January 1, 1986 is in the form of land and buildings.On January10, 1986 the buildings catch fire, so the tax due remains on the basis of thecondition of the tax object on January 1, 1986, i.e. the situation before thefire.

b.

Thetax object on January 1, 1986 is in the form of a plot of land without anybuildings on it. On August 10, 1986 data on the land are recorded, and itsturns out that a building was already erected on it, so that tax due for 1986remains on the basis of the condition on January 1, 1986.

Paragraph(3)

The place where tax is due for the Batammunicipality is in the first level provincial area concerned.

 

CHAPTER VII

THE REGISTRATION OF,THE REPORT ON THE TAX OBJECT,

THE NOTIFICATION ONTAX DUE, AND THE TAX ASSESSMENT LETTER

 

Article 9 

 

(1)

Withinthe framework of data collection, the tax subject shall register the taxobject by filling out the report on the tax object.

(2)

Thereport on the tax object as meant in paragraph (1) shall be filled outclearly, truthfully and completely, and signed and submitted to theDirectorate General of Taxation whose operational area covers the location ofthe tax object, not later than 30 (thirty) days after the date of receipt ofthe report on the tax object by the tax subject.

(3)

Theimplementation and procedure of registration of the tax object as meant inparagraph (1) and paragraph (2) shall be further regulated by the Minister ofFinance.

 

Elucidation of article 9

Paragraph(1)

For data collection, taxpayers will receive the reporton the tax object (SPOP) to be filled out and returned to the DirectorateGeneral of Taxation. Taxpayers that have been subject to Ipeda (regionaldevelopment dues) are not obligated to register their tax objects unless theyreceive SPOP, in which case they are required to fill out the report and returnit to the Directorate General of Taxation.

Paragraph(2)

What is meant by clear, truthful and complete shallbe: Clear, which means that the supply of data in SPOP isdone in such away as to prevent misinterpretations that may bring losses to thestate as well as taxpayers themselves. Truthful, which means that thedata reported must be in conformity with the actual situation, such as the areaof land and/or buildings, the year and price of acquisition and so forth mustbe in line with the columns/questions in SPOP.

Paragraph(3)

Quite clear.

 

 

Article 10

 

(1)

Basedon the report on the tax object as meant in Article 9 paragraph (1), the DirectorGeneral of Taxation shall issue the notification on the tax due.

(2)

TheDirector General of Taxation shall be allowed to issue the tax assessmentletter in the following cases:

 

a.

ifthe report on the tax object is not submitted according to Article 9paragraph (2) and after written warnings are issued the report is notsubmitted as required in the warnings;

 

b.

if based on the result of examination or other information it turnsout that the amount of tax due is greater than the amount of tax calculatedaccording to the report on the tax object submitted by the taxpayer.

(3)

 

Theamount of tax due in the tax assessment letter as meant in paragraph (2) (a)shall be the basic tax plus an administrative fine of 25% (twenty-fivepercent) calculated from the basic tax.

(4)

Theamount of tax due in the tax assessment letter as meant in paragraph (2) (b)shall be the difference between the tax due based on the result ofexamination or other information and the tax due calculated according to thereport on the tax object plus an administrative fine of 25% (twenty-fivepercent) calculated from the difference of the tax due.

 

Elucidation of article 10

Paragraph(1)

The notification on tax due (SPPT) is issued on thebasis of the report on the tax object (SPOP), but in order to assist taxpayers,SPPT can be issued on the basis of data on the tax object already recorded at the DirectorateGeneral of Taxation.

Paragraph(2)

This provision authorizes the Director General of Taxation to issuethe tax assessment letter (SKP) to taxpayers that fail to fulfil their taxobligations properly.

According to paragraph (2) (a), the Director Generalof Taxation can issue the tax assessment letter, to taxpayers failing to submitthe report on the tax object tax due (SPPT) based on the report on the taxobject submitted by taxpayers.

Basedon SPOP, SPPT is issued

=

Rp1,000,000.-

Basedon examination, the tax that should

 

 

actuallydue in the tax assessment (SKP)

=

Rp1,500,000.-

Difference

=

Rp 500,000.-

 

 

 

Administrativefine 25% x Rp 500,000

=

Rp 125,000.

Totalof tax due in SKP

=

Rp 625,000

The amount of tax due worth Rp 1,000,000 ascontained in SPPT, if not yet settled by the taxpayer concerned shall becollected based on SPPT. 

 

 

CHAPTER VIII

THE PROCEDURE FORPAYMENT AND COLLECTION

 

Article 11

 

(1)

Thetax to be paid based on the notification on the tax due as meant in Article 10 paragraph(1) shall be settled not later than 6 (six) months after the date of receipt ofthe notification on tax due by the taxpayer.

(2)

Thetax to be paid based on the tax assessment letter as meant in Article 10paragraph (3) and paragraph (4) shall be settled not later than 1 (one) monthafter the date of receipt of the tax assessment letter by the taxpayer.

(3)

Thetax due which on the date of maturity is not paid or is underpaid shall besubject to an administrative fine of 2% (two percent) per month, calculated fromthe date of maturity through the date of payment for a maximum period of 24(twenty four) months.

(4)

Theadministrative fine as meant inparagraph (3) plus the tax not yet paid or underpaid shall be collected withthe tax collection letter, which must be settled not later than 1(one) monthfrom the date of receipt of the tax collection letter by the taxpayer.

(5)

Thetax due shall be paid at banks, post and giro offices, and other places asappointed by the Minister of Finance.

 

Elucidation of article 11

Paragraph(1)

Example :

If the notification on tax due inreceived by taxpayers on March 1, 1986, the date of maturity for payment shallbe August 31, 1986.

Paragraph(2)

Example:

If the tax assessment letter is received by taxpayerson March 1, 1986, the date of maturity for payment shall be March 31, 1986.

Paragraph(3)

According to this provision, the tax due which onthe date of maturity is not paid or underpaid, shall be subject to an administrativefine of 2% (two percent) per month of the amount unpaid or underpaid for amaximum period of 24 (twenty four) months, and part of a month is calculated as1 (one) full month.

Example:

The notification on tax due for the tax year of 1986is received by the taxpayer on March 1, 1986 with Rp 100,000 (one hundredthousand rupiahs) worth of tax due.

The tax is paid by the taxpayer on September 1,1986, despite the issuance of written warnings which determine time limits. Theassessment and administrative sanction as stipulated in paragraph (3).

According to paragraph (2) (b), if based on theresult of examination or other information available at the Directorate Generalof Taxation the amount of tax due is higher than the amount of tax in the notificationon tax due calculated on the basis of the report on the tax object submitted bytaxpayers, the Director General of Taxation by function issues the taxassessment letter. This assessment bears and administrative sanctions asstipulated in paragraph (3).

Paragraph(4)

This paragraph regulates the administrativesanction imposed on taxpayers failing tosubmit the report on the tax object as meant in paragraph (2) (a), this fine isadded to the basic tax, viz. 25% (twenty five percent) of the basic tax.

The tax assessment letter, based on data availableat the Directorate General of Taxation, contains the determination of the taxobject and the amount of tax due as well as the administrative fine imposed ontaxpayer.

 

Article 12

 

Thetax notification on tax due, the tax assessment letter, and the tax collectionletter shall serve as the basis for tax collection.

Elucidation of article 12

Quite clear

 

Article 13

 

Theamount of tax due based on the tax collection letter that is not paid on time maybe collected with the distress warrant.

Elucidation of article 13

In case the tax due based on the tax collectionletter is paid after the date of maturity already fixed, the collection isdone by distress warrant, which atpresent is pursuant to Law No. 19/1959 on tax collection with distress warrant.

 

 

Article 14

 

TheMinister of Finance shall be allowed to delegate the authority of taxcollection to the Governor/Chief of the First Level Region and/or theRegent/Mayor/Head of the Second Level Region.

Elucidation of article 14

The delegation of authority of tax collection togovernors/chiefs of first level regions and/or regents/mayors/heads of secondlevel regions does not involve collection affairs, but is only meant to act astax imposition authorities, while the recording of data on the object and thedetermination of tax due remain under the authority of the Minister of Finance.

In case the amount of tax due as contained in thenotification on tax due fails to conform to the actual condition of the taxobject, the tax imposition authorities shall not allowed to change the amountof tax due, but the matter must be reported to the Minister of Finance in thiscase the Director General of Taxation.

CHAPTER IX

OBJECTIONS ANDAPPEALS

 

Article 15

 

(1)

Thetaxpayer shall be allowed to submit an objection letter to the DirectorGeneral of Taxation against:

 

a.

thenotification on tax due;

 

b.

the tax assessment letter.

(2)

Theobjection letter shall be submitted in the Indonesian language by statingreasons clearly.

(3)

Theobjection letter shall be submitted within 3 (three) months from the date of receiptof any of the letters as meant in paragraph (1) by the taxpayer, unless thetaxpayer can show that the period is impossible to meet due to conditionsbeyond control.

(4)

Therecord of receipt of the objection letter given by officials of the DirectorateGeneral of Taxation appointed for this purpose or the record of sending ofthe objection letter by registered mail shall serve as evidence on the receipt of theobjection letter in the interest of the taxpayer.

(5)

Ifrequested by the taxpayer for the purpose of submitting the objection letter,the Director General of Taxation shall explain in writing the basis of taximposition.

(6)

Thesubmission in of the objection letter shall not postpone the obligation of taxpayment.

 

Elucidation of article 15

 

Paragraph(1)

Objection letters against the notification on taxdue and the tax assessment letter shall each be submitted separately for everytax year.

Paragraph(2)

Quite clear.

Paragraph(3)

This provision is meant to allow sufficient time totaxpayers for the preparation of objection letters along with their reasons.

If the 3 (three) month period cannot be fulfilled bytaxpayers due to force major the extension of this limit can be considered bythe Director General of Taxation.

Paragraph(4)

Quite clear.

Paragraph(5)

Quite clear.

Paragraph(6)

Quite clear.

 

 

Article 16

 

(1)

TheDirector General of Taxation shall issue a decision on the objection within amaximum of 12 (twelve) months from the date of receipt of the objectionletter.

(2)

Beforea decision is issued, the taxpayer may submit additional information orwritten explanations.

(3)

Thedecision of the Director General of Taxation on the objection may be grantedpart or whole, rejected it, or increase the amount of tax due.

(4)

Ifthe taxpayer submits an objection against the tax assessment as meant in Article10 paragraph (2) (a), the taxpayer concerned shall prove the inaccuracy ofthe aforesaid assessment.

(5)

Ifafter the period as meant in paragraph (1) the Director General of Taxationmakes no decision, the objection letter submitted shall be consideredgranted.

Article 17

 

Abolishedby 12/1994

Elucidationof article 17 (12/1994)

With the abolishment of Article 17, the provisionson Appeal to Higher Court on Land and Building Tax shall apply the provisions inArticle 27 of Law Number 6 of 1983 on the Taxation General Provisions andprocedures, as amended by Law Number 9 of 1994 (State Gazette Year 1994 Number59, Supplement to the State Gazette Number 3566).

CHAPTER X

DIVISION OF TAXRECEIPTS

 

Article 18

(1)

Taxreceipts shall belong to the state, which are divided between the centralgovernment and the regional administration to the extent of at least 90%(ninety percent) for the second level regional administration and the first levelregional administration as the revenues of the regions concerned.

(2)

Theportion of receipts for the regional administration as meant in paragraph (1)shall for the greater part be allocated to the second level regionaladministration.

(3)

Theratio of division of tax receipts as meant in paragraph (1) and paragraph (2)shall be stipulated by a government regulation.

 

Elucidation of article 18

 

Paragraph(1)

Quite clear.

Paragraph(2)

Since the receipts from the this tax are intended toserve public interests in the second level regions concerned, the bulk of thetax revenues are allocated to second level areas.

Paragraph(3)

Quite clear.

 

CHAPTER XI

MISCELLANEOUS

Article 19

(1)

TheMinister of Finance shall be allowed to grant relief on the tax due:

 

a.

becauseof certain conditions of the tax object as related to the tax subject and/orowing to certain other causes;

 

b.

in the case of the tax object being hit by natural disasters or otherextraordinary circumstances.

(2)

Provisionsconcerning the granting of tax relief as meant in paragraph (1) shallstipulated by the Minister of Finance.

Elucidation of article 19

Paragraph(1)

Subparagraph a

Certain conditions of the tax object in relation tothe tax subject and certain other causes, in the form of very limited agriculturalland, buildings controlled or owned by certain taxpayers for their ownresidence, land the sale value of which increases as a result of environmentalchanges and positive impacts of development, and land the utilization of whichis not yet in line with environmental designation.

Subparagraph b

-

Naturaldisasters are earthquake, floods, landslide.

-

Otherextraordinary causes:

-

fires;

-

droughts;

-

plantepidemics;

-

plan pests.

Paragraph(2)

Quite clear.

Article 20

Atthe request of the taxpayer, the Director General of Taxation shall be allowedto reduce the administrative fine due to certain causes.

Elucidation of article 20

This provision provides the opportunity fortaxpayers to submit requests for reduction of the administrative fines as meantin Article 10 paragraph (3), Article 11 paragraph (3) and paragraph (4) to theDirector General of Taxation.

The Director General of Taxation may reduce theaforesaid administrative fines partly or entirely.

Article 21

 

(1)

Officialswhose functions or tasks are directly related to the tax object shall:

 

a.

submitmonthly reports on all mutations and developments of the tax object inwriting to the Directorate General of Taxation whose operational area coversthe location of the tax object;

 

b.

provide information needed at the request of the DirectorateGeneral of Taxation.

(2)

Theobligation to provide information as meant in paragraph (1) (b) shall also bevalid for other officials having to do with the tax object.

(3)

Inthe case of the officials as meant in paragraph (1) and paragraph (2) beingobligated to maintain confidentiality, such an obligation shall not apply asfar as the implementation of this law is concerned.

(4)

Theprocedure for submitting reports and requesting information as meant inparagraph (1) and paragraph (2) shall be stipulated by the Minister ofFinance.

 

Elucidation of article 21

Paragraph(1)

-

Officials whose functions aredirectly related to the object are: district heads as officials authorized toissued deeds on land, and other officials authorizedto issues deeds on land.

-

Writtenreports on mutations of the tax object, among others e.g. transactions,grants, inheritance, shall be submitted to the Directorate General ofTaxation whose operational area covers the location of the tax object.

Paragraph(2)

Officials having to do with the tax object as meantin herein are among others e.g.: subdistrict heads or village heads, officialsof the city planning service, officials of the building control service,officials of the agrarian service, officials of the inheritance office.

Paragraph(3)

Quite clear.

Paragraph(4)

Quite clear.

 

Article 22

 

Officialswho fail to carry out the obligations as meant in Article 21 shall be liable tosanctions according to effective regulations.

 

Elucidation of article 22

 

The regulations effective for the officials as meantin this article are among others: Government Regulation No. 30/1980 ondisciplinary rules for civil servants, State Gazette No. 3 Year 1980 on thefunction of notaries public.

 

Article 23 (12/1994)

 

Withregard to matters not regulated in particular in this Law, the provisions inLaw Number 6 of 1983 on General Provisions and Procedures of Taxation asalready amended by Law No. 9 1994 (Statute Book Year 1994 Number 59 Supplementto the Statute Book Number 3566) as well as other legislative regulations,shall apply.

 

Elucidation of article 23 (12/1994)

 

Referred to as "other legislativeregulations", among others is Law Number 19 Year 1959 on State TaxCollection by Distress Warrant.

 

CHAPTER XII

CRIMINAL PROVISIONS

 

Article 24

 

Whoeverdue to negligence:

a.

failsto return/submit the report on the tax object to the Directorate General ofTaxation;

b.

submitsthe report on the tax object, but with false or incomplete contents and/or withfalse information attached;

Whichcan inflict losses upon the state, shall be subject to a maximum detention at 6(six) months or a maximum fine of twice of the amount of tax due.

Elucidation of article 24

Negligence as meant in article implies not being onpurpose, in advertence, and carelessness so that the actinflict losses upon the state.

The report on the tax object shall bereturned/submitted to the Directorate General of Taxation not later than 30 (thirty)days from the date of receipt of the report on the *515 tax object as meant in Article 9paragraph (2).

 

Article 25

 

(1)

Whoeverintentionally:

 

a.

failsto return/submit the report on the tax object to the Directorate General of Taxation;

 

b.

submitsthe report on the tax object, but with false or incomplete contents and/orwith false information attached;

 

c.

showsfalse or falsified letters or false or falsified documents as if they weretrue;

 

d.

failsto show or submit letters or other documents;

 

e.

failsto show data or provide information needed;

 

Whichinflict losses upon the state, shall be subject to maximum imprisonment of 2 (two)years or a maximum fine of 5 (five) times the amount of tax due.

(2)

Theacts as meant in paragraph (1) (d) and (e) committed by other than thetaxpayer concerned shall be subject to a maximum detention of 1 (one) year ora maximum fine of Rp. 2,000,000 (two million rupiahs).

(3)

Thepunishment as meant in paragraph (1) shall be double if the criminal acts are repeatedbefore 1 (one) year, from the end of the entire imprisonment to be served, orstarting from the payment of the fine.

 

Elucidation of article 25

Paragraph(1)

The acts as meant in this paragraph, which areintentionally committed, belong to the category of felonies and therefore aresubject to a more severe punishment.

Paragraph(2)

Those other than the taxpayer concerned as meant in this paragraphshall be officials whose functions are directly related to or have to do withthe tax object, or other parties.

Paragraph(3)

To prevent the recurrence of tax crimes, on those whorepeat criminal acts as meant in paragraph (1) before 1 (one) year startingfrom the completion of serving part or the whole of the sentence or from thepayment of the fine, a more severe punishment shall be imposed viz, by doublingthe punishment as meant in paragraph (1).

Article 26

 

Thecriminal acts as meant in Article 24 and Article 25 shall not be prosecutedafter 10 (ten) years have passed starting from the end of the tax yearconcerned.

 

Elucidationof article 26

 

The deviation from the provision in Article 78 ofthe Criminal Law is meant to make an adjustment to the obligation to keep taxdocuments for a period of 10 (ten) years.

 

 

Article 27

 

Abolishedby 12/1994

Elucidation of article 27

Abolishedby 12/1994

CHAPTER XIII

TRANSITIONALPROVISIONS

 

Article 28

 

Regional development dues (Ipeda), the property tax (PKK),the tax on roads, and the household tax (PRT) that are due for the tax year of1985 and previously shall be subject to provisions based on laws effective throughDecember 31, 1990.

 

Elucidation of article 28

 

Quiteclear

 

 

Article 29

 

Withthe enforcement of this law, the existing rules for implementation in the fieldof regional development dues (Ipeda) based on Law No. 11/1959 on tax onagricultural produce, shall remain valid through December 31, 1990 as long asthey are not contradictory to and not yet regulated by new rules forimplementation based on this law.

 

Elucidation of article 29

 

Quiteclear

 

 

Article 30

 

Thetax object in the field of crude oil and natural gas mining as well as in othermining areas, in connection with working contracts and production sharingcontracts still effective upon the enforcement of this law, shall remain subjectto regional development dues (Ipeda) based on provisions in the effectiveworking contracts and production sharing contracts.

 

Elucidationof article 30

 

The provisions in this law are effective for the taxobject used under working contracts and production sharing contracts in the oiland gas mining sector and in other mining areas that are signed from the dateof enforcement of this law January 1, 1986, while for the existing workingcontracts the provisions contained in these working contracts and productionsharing contracts shall remain valid.

 

 

CHAPTER XIV

CLOSING PROVISIONS

 

Article 31

 

Thislaw shall come into force as from January 1, 1986.

 

Elucidation of article 31

 

Quiteclear

 

 

Article II (12/1994)

 

With thevalidity of this Law, the already existing implementing regulations in thesector of Land and Building Tax based on Law Number 12 of 1985 on Land andBuilding Tax, shall continue to be effective as longas they are not contradictory and are not yet regulated with new implementationregulations based on this Law.

 

Elucidation of article II

Quiteclear

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