UU Nomor 20 Tahun 2000 BPHTB English

Tax Regulations

Penelitian Hukum Indonesia - Copyright © 2009

Indonesian

Type: LAW (UU)

By: THE PRESIDENT OF THE REPUBLIC OF INDONESIA

Number: 20 YEAR 2000 (20/2000)

Date: AUGUST 2, 2000 (JAKARTA)

Reference: LN 2000/130; TLN NO. 3988

Title: AMENDMENTS TO LAW NUMBER 21 YEAR 1997 REGARDING PROPERTYTITLE ACQUISITION DUTY

BY THE GRACE OF THE ALMIGHTY GOD

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

whereas, in respect of increasing legal certainty and justice and of creating a simple taxationsystem without neglecting the supervision and security of state revenues in order to ensure thatnational development can be conducted independently and in order to accommodate thegrowing number of businesses in the sector of acquiring property titles, Law Number 21 Year1997 regarding Property Title Acquisition Duty should be amended;

In view of:

1. Article 5 paragraph (1), Article 20 paragraph (2) and Article 23 paragraph (2) of the 1945Constitution as amended by the First Amendment Year 1999;

2. Law Number 21 Year 1997 regarding Property Title Acquisition Duty (State Gazette ofthe Republic of Indonesia Year 1997 Number 44, Supplement to the State GazetteNumber 3688);

3. Law Number 1 Year 1998 regarding the Stipulation as Law of Government Regulation inLieu of Law Number 1 Year 1997 regarding the Deferment of the Coming Into Effect ofLaw Number 21 Year 1997 regarding Property Title Acquisition Duty (State Gazette ofthe Republic of Indonesia Year 1998 Number 37, Supplement to the State GazetteNumber 3739);

with the approval of

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THE HOUSE OF REPRESENTATIVES OF THE REPUBLIC OF INDONESIA

HAS DECIDED:

To stipulate: LAW REGARDING AMENDMENTS TO LAW NUMBER 21 YEAR 1997REGARDING PROPERTY TITLE ACQUISITION DUTY

Article I

A number of provisions in Law Number 21 Year 1997 regarding Property Title Acquisition Duty(State Gazette of the Republic of Indonesia Year 1997 Number 44, Supplement to the StateGazette Number 3688), which were made effective with Law Number 1 Year 1998 regardingthe Stipulation as Law of Government Regulation in Lieu of Law Number 1 Year 1997 regardingthe Deferment of the Coming Into Effect of Law Number 21 Year 1997 regarding Property TitleAcquisition Duty (State Gazette of the Republic of Indonesia Year 1998 Number 37,Supplement to the State Gazette Number 3739) shall be amended as follows:

1. The provisions in Article 1 shall be amended such that Article 1 shall read in its entiretyas follows:

"Article 1

What shall be meant under this Law by:

1. Property Title Acquisition Duty shall be the tax imposed on the acquisition of atitle to land and or a building, hereinafter referred to as the tax.

2. The acquisition of a title to land and or a building shall be the legal action oroccurrence that causes a title to land and or a building to be acquired by anindividual or organization.

3. A title to land and or a building shall be a title to land, including any managementright, and the building on such, as intended under Law Number 5 Year 1960regarding Basic Agrarian Principles, Law Number 16 regarding Apartments, andthe provisions in other laws and regulations.

4. A Property Title Acquisition Duty Collection Statement shall be a letter claimingthe tax and or an administrative sanction in the form of interest and or a penalty.

5. An Underpaid Property Title Acquisition Duty Assessment shall be anassessment that stipulates the amount of tax payable, the amount of theunderpaid tax principal, the amount of any administrative sanctions, and theamount that must still be paid.

6. An Additional Underpaid Property Title Acquisition Duty Assessment shall be anassessment that stipulates an increase to the stipulated amount of tax.

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7. An Overpaid Property Title Acquisition Duty Assessment shall be an assessmentthat stipulates the amount of overpaid tax as a result of the amount of tax beingpaid being greater than the tax payable.

8. A Nil Property Title Acquisition Duty Assessment shall be an assessment thatstipulates that the amount of tax payable is equal to the amount of tax paid.

9. A Property Title Acquisition Duty Deposit Statement shall be a letter used by aTaxpayer to pay or deposit the tax payable to the state treasury through the PostOffice and or a State-Owned Enterprise or a Regionally-Owned Enterprise oranother payment location stipulated by the Minister, and to report the dataregarding the property title acquisition at the same time.

10. A Correction Decision shall be a decision to correct a writing error, a calculationerror and or an error in the application of the provisions in the tax laws andregulations in an Underpaid Property Title Acquisition Duty Assessment, anAdditional Underpaid Property Title Acquisition Duty Assessment, an OverpaidProperty Title Acquisition Duty Assessment, a Nil Property Title Acquisition DutyAssessment, or a Property Title Acquisition Duty Collection Statement.

11. An Objection Decision shall be a decision regarding an objection to anUnderpaid Property Title Acquisition Duty Assessment, an Additional UnderpaidProperty Title Acquisition Duty Assessment, an Overpaid Property TitleAcquisition Duty Assessment, or a Nil Property Title Acquisition DutyAssessment which is submitted by a Taxpayer.

12. An Appeal Decision shall be a decision by a tax tribunal on an appeal against anObjection Decision which is submitted by a Taxpayer.

13. The Minister shall be the Minister of Finance of the Republic of Indonesia."

2. The provisions in Article 2 paragraph (2) and paragraph (3) shall be amended such thatArticle 2 shall read in its entirety as follows:

"Article 2

(1) That which shall be subject to the tax shall be property title acquisitions.

(2) A property title acquisition as intended under paragraph (1) shall include:

a. a transfer of rights as a result of: 1. a transaction; 2. an exchange; 3. a grant; 4. a bequest; 5. an inheritance; 6. an interest in a company or other legal entity;

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7. a title split that results in a transfer; 8. the appointment of a buyer at an auction; 9. the implementation of a judge's ruling that has permanent legal

power; 10. a business merger; 11. a business consolidation; 12. a business expansion; 13. a present.

b. the granting of a new right as a result of:

1. the continuation of a title release;

2. matters unconnected to a title release.

(3) A title to land as intended under paragraph (1) shall be:

a. an ownership right; b. a land use right; c. a building use right; d. a utilization right; e. an apartment ownership right; f. a management right."


"Article 3

(1) A tax object not subject to Property Title Acquisition Duty shall be a tax objectobtained by:

a. a diplomatic representation or consulate based on a reciprocalarrangement;

b. the State for administration and or development in the public interest;

c. an international organization or representation of such an organizationwhich is stipulated by a Ministerial Decision, provided that it does notengage in business or other activities other than the functions and dutiesof said organization or representation of such;

d. an individual or organization as a result of a conversion or another legalaction with no change of name;

e. an individual or organization as a result of a donation of property forreligious or social use;

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f. an individual or organization for use for religious purposes.

(2) The imposition of tax on a tax object which is acquired as a result of aninheritance, a bequest or a granting of a management right shall be regulated bya Government Regulation."

4. The provisions in Article 6 paragraph (2), paragraph (3) and paragraph (4) shall beamended such that Article 6 shall read in its entirety as follows:

"Article 6

(1) The tax assessment base shall be the Taxable Cost.

(2) The Taxable Cost as intended under paragraph (1), if:

a. a transaction, shall be the transaction price;

b. an exchange, shall be the market value;

c. a grant, shall be the market value;

d. a bequest, shall be the market value;

e. an inheritance, shall be the market value;

f. an interest in a company or other legal entity, shall be the market value;

g. a title split that results in a transfer, shall be the market value;

h. the transfer of a right as a result of the implementation of a judge's rulingthat has permanent legal power, shall be the market value;

i. the granting of a new land title as the continuation of title release, shall bethe market value;

j. the granting of a new land title other than through title release, shall bethe market value;

k. a merger, shall be the market value;

l. a consolidation, shall be the market value;

m. an expansion, shall be the market value;

n. a present, shall be the market value;

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o. the appointment of a buyer at an auction, shall be the transaction pricestated in the Auction Minutes.

(3) If the Taxable Cost as intended under paragraph (2) points a to n is unknown orlower than the Taxable Cost used in the Property Tax assessment in the year theacquisition occurred, the tax assessment base used shall be the Taxable Cost ofthe Property Tax.

(4) If the Taxable Cost of the Property Tax as intended under paragraph (3) has yetto be stipulated, the amount of the Taxable Cost of the Property Tax shall bestipulated by the Minister."


"Article 7

(1) The Untaxed Taxable Acquisition Cost shall be determined regionally at no morethan Rp 60,000,000.00 (sixty million rupiah), except in the case of a titleacquisition as a result of an inheritance, or a bequest received by an individualwho has a blood relationship one level up or one level down with the persongiving the bequest, including a husband/wife, in which case the Untaxed TaxableAcquisition Cost shall be determined regionally at no more than Rp300,000,000.00 (three hundred million rupiah).

(2) The provisions regarding the Untaxed Taxable Acquisition Cost as intendedunder paragraph (1) shall be further regulated by a Government Regulation."

6. The provisions in Article 9 shall be amended such that Article 9 shall read in its entiretyas follows:

"Article 9

(1) The time at which tax shall be payable on a property title acquisition by:

a. a transaction, shall be as of the date on which the deed is drawn up andsigned;

b. an exchange, shall be as of the date on which the deed is drawn up andsigned;

c. a grant, shall be as of the date on which the deed is drawn up andsigned;

d. an inheritance, shall be as of the date on which the party concernedregisters its right transfer at the Land Office;

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e. an interest in a company or other legal entity, shall be as of the date onwhich the deed is drawn up and signed;

f. a title split that results in a transfer, shall be as of the date on which thedeed is drawn up and signed;

g. an auction, shall be as of the date on which the auction winner isdetermined;

h. a judge's ruling, shall be as of the date of the court ruling that haspermanent legal power;

i. a bequest, shall be as of the date on which the party concerned registersits right transfer at the Land Office;

j. the granting of a new land title as a result of a continuation of a titlerelease, shall be as of the date on which the decision conferring the titleis signed and issued;

k. the granting of a new right other than through title release, shall be as ofthe date on which the decision conferring the title is signed and issued;

l. a business merger, shall be as of the date on which the deed is drawn upand signed;

m. a business consolidation, shall be as of the date on which the deed isdrawn up and signed;

n. a business expansion, shall be as of the date on which the deed is drawnup and signed;

o. a present, shall be as of the date on which the deed is drawn up andsigned.

(2) The tax payable must be settled at the time the right is acquired as intendedunder paragraph (1).

(3) The location at which tax is payable shall be the Regency, City or Province thatcovers the location of the land and or building."

7. The provisions in Article 10 paragraph (2) shall be amended such that Article 10 shallread in its entirety as follows:

"Article 10

(1) The Taxpayer must settle the tax payable without being reliant on the existenceof a tax assessment.

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(2) The tax payable shall be paid to the state treasury through the Post Office and ora State-Owned Enterprise or Regionally-Owned Enterprise or other paymentlocation which is stipulated by the Minister, with a Property Title Acquisition DutyDeposit Statement.

(3) The procedures for paying tax shall be further regulated by a MinisterialDecision."


"Article 18

(1) A Taxpayer may only lodge an appeal to a tax tribunal in respect of a decisionregarding its objection that is stipulated by the Director General of Taxation.

(2) An appeal as intended under paragraph (1) shall be submitted in writing and inIndonesian including clear reasons for such no more than 3 (three) months afterthe objection decision is received, to which shall be attached a copy of saiddecision.

(3) The appeal shall not defer the obligations to pay tax and to collect tax."

9. The provisions in Article 19 shall be amended such that Article 19 shall read in itsentirety as follows:

"Article 19

If the objection or appeal is either partially or totally granted, the overpaid tax shall bereturned plus interest of 2% (two percent) per month for a maximum of 24 (twenty-four)months as of the date of the payment that resulted in the tax overpayment up to theissue of the Objection Decision or Appeal Decision."

10. The provisions in Article 10 shall be amended such that Article 20 shall read in itsentirety as follows:

"Article 20

(1) At the request of the Taxpayer, the Minister may grant a deduction in the taxpayable as a result of:

a. the specific condition of the Taxpayer which is related to the Tax Object,or

b. the condition of the Taxpayer which is related to certain causes, or

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c. the land and or building being used for social or educational purposeswhich are not profit-oriented.

(2) The provisions regarding the deduction of tax payable as intended underparagraph (1) shall be set forth by a Ministerial Decision."

11. The provisions in Article 23 shall be amended and 1 (one) paragraph shall be insertedbetween paragraph (1) and paragraph (2), namely paragraph (1a) such that Article 23shall read in its entirety as follows:

"Article 23

(1) State revenues from Property Title Acquisition Duty shall be divided with a ratioof 20% (twenty percent) for the Central Government and 80% (eighty percent)for the Regional Government concerned.

(1a) The Central Government's share as intended under paragraph (1) shall bedivided evenly to all Regency/City Administrations.

(2) The Regional Government's share as intended under paragraph (1) shall bedivided with a ratio of 20% (twenty percent) for the Provincial Governmentconcerned and 80% (eighty percent) for the Regency/City Administrationconcerned.

(3) The procedures for the distribution as intended under paragraph (1), paragraph(1a) and paragraph (2) shall be regulated by a Ministerial Decision."

12. The provisions in Article 24 shall be amended and 1 (one) paragraph shall be insertedbetween paragraph (2) and paragraph (3), namely paragraph (2a), such that Article 24shall read in its entirety as follows:

"Article 24

(1) A Land Deed Official/Notary may only sign a property title transfer deed at thetime the Taxpayer submits the proof of tax payment in the form of the PropertyTitle Acquisition Duty Deposit Statement.

(2) The State Auctioneer may only sign the Auction Minutes for a property titleacquisition at the time the Taxpayer submits the proof of tax payment in the formof the Property Title Acquisition Duty Deposit Statement.

(2a) The official who is authorized to sign and issue a decision granting a land titlemay only sign and issue such a decision at the time the Taxpayer submits theproof of tax payment in the form of the Property Title Acquisition Duty DepositStatement.

(3) The registration of a land title transfer as a result of an inheritance or bequest

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may only be conducted by the Regency/Municipal Land Officials at the time theTaxpayer submits the proof of tax payment in the form of the Property TitleAcquisition Duty Deposit Statement."

13. The provisions in Article 26 shall be amended, 1 (one) paragraph shall be insertedbetween paragraph (2) and paragraph (3), namely paragraph (2a), 1 (one) paragraphshall be inserted between paragraph (3) and paragraph (4), namely paragraph (3a), andparagraph (4) shall be deleted such that Article 26 shall read in its entirety as follows:

"Article 26

(1) A Land Deed Official/Notary or State Auctioneer who violates the provisions asintended under Article 24 paragraph (1) and paragraph (2) shall be subject to anadministrative sanction and a fine of Rp 7,500,000.00 (seven million five hundredthousand rupiah) for each violation.

(2) A Land Deed Official/Notary who violates the provisions in Article 25 paragraph(1) shall be subject to an administrative sanction and fine of Rp 250,000.00 (twohundred and fifty thousand rupiah) for each report.

(2a) An official authorized to sign and issue a decision granting a land title whoviolates the provisions as intended under Article 24 paragraph (2a) shall besubject to sanctions in accordance with the prevailing laws and regulations.

(3) A Regency/Municipal Land Official who violates the provisions as intended underArticle 24 paragraph (3) shall be subject to sanctions in accordance with theprevailing laws and regulations.

(3a) A Head of a State Auction Office who violates the provisions as intended underArticle 25 paragraph (1) shall be subject to sanctions in accordance with theprevailing laws and regulations.

14. 2 (two) articles shall be inserted between Article 27 and Article 28, namely Article 27Aand Article 27B, which shall read as follows:

"Article 27A

The provisions in the Law on General Provisions and Tax Procedures shall prevail forany matter not regulated under this Law.

Article 27B

With the coming into effect of this Law, the existing implementing regulations in thesector of Property Title Acquisition Duty pursuant to Law Number 21 Year 1997regarding Property Title Acquisition Duty, which was brought into effect with LawNumber 1 Year 1998 regarding the Stipulation as Law of Government Regulation In LieuOf Law Number 1 Year 1997 regarding the Deferment of the Coming Into Effect of Law

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Number 21 Year 1997 regarding Property Title Acquisition Duty, shall remain effectiveprovided that they do not contravene and have not been set forth with the newimplementing regulations pursuant to this Law."

Article II

This Law shall be referred to as the "Amendments to the Law on Property Title Acquisition DutyLaw".

Article III

This Law shall come into effect as of January 1, 2001.

For the purposes of public cognizance, this Law shall be promulgated in the State Gazette ofthe Republic of Indonesia.

Stipulated in JakartaOn August 2, 2000

PRESIDENT OF THE REPUBLIC OF INDONESIA

signed

ABDURRAHMAN WAHID

Enacted in JakartaOn August 2, 2000

STATE SECRETARY OF THE REPUBLIC OF INDONESIA,

signed

DJOHAN EFFENDI

STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2000NUMBER 130

Copy in accordance with originalSECRETARIAT OF THE CABINET OF THE REPUBLIC OF INDONESIAHead of the Regulations and Legislation Bureau I

Signed

Lambock V. Nahattands

ELUCIDATION

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TOLAW OF THE REPUBLIC OF INDONESIA

NUMBER 20 YEAR 2000REGARDING

AMENDMENTS TO LAW NUMBER 21 YEAR 1997REGARDING PROPERTY TITLE ACQUISITION DUTY

GENERAL

The Republic of Indonesia is a constitutional state based on Pancasila and the 1945Constitution, which reveres the rights and obligations of every individual. It therefore regardstaxation, as one of the sources of state revenues, as a realization of people's civil obligationtowards national cooperation as participation in financing development.

In accordance with the provisions in Article 23 paragraph (2) of the 1945 Constitution asamended by the First Amendment Year 1999, the tax provisions which are the foundation fortax collection shall be stipulated by Law. Law Number 21 Year 1997 regarding Property TitleAcquisition Duty is the legal foundation for charging tax in relation to a property title acquisition.

The imposition of Property Title Acquisition Duty must take into account the principles of justice,legal certainty, legality and simplicity and be supported by a tax administration system thatenables Taxpayers to fulfill their tax obligations.

The coming into effect of Law Number 21 Year 1997 at the same time as changes to thenational and international economic systems changed people's economic behavior such that itwas necessary to accommodate this with the refinement of Law Number 21 Year 1997.

Strongly adhering to the principles of justice, legal certainty, legality and simplicity, the aims andintentions of the refinements to this Law are as follows:

a. to accommodate the changes to the people's economic system and behavior whileremaining guided by the objective of national development in the economic sector, whichdepends on the nation being independent in order to finance development with financingsources from tax revenues;

b. to provide greater legal certainty and justice for the members of the public involved inthe economy in order that they may be able to participate in financing development inaccordance with their obligations.

Based on the aims and intentions of said refinements to Law Number 21 Year 1997, the mainamendments shall be as follows:

a. to expand the scope of tax objects in order to anticipate property title acquisitions in newforms and with new terminology;

b. to improve discipline and public service as well as the imposition of sanctions on officialsand Taxpayers who commit violations;

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c. to facilitate and to provide legal protection to Taxpayers when carrying out theirobligations;

d. to adjust the provisions related to Law Number 22 Year 1999 regarding RegionalGovernment (State Gazette of the Republic of Indonesia Year 1999 Number 20,Supplement to the State Gazette Number 3839) and Law Number 25 Year 1999regarding Financial Relations between Central and Regional Governments (StateGazette of the Republic of Indonesia Year 1999 Number 72, Supplement to the StateGazette Number 3848).

ARTICLE BY ARTICLE

Article I

Number 1 Article 1 Self-explanatory

Number 2 Article 2 Paragraph (1) Self-explanatory

Paragraph (2) Letter a Number 1) Self-explanatory

Number 2) Self-explanatory


Number 4) A bequest shall be a will specifically regarding the granting

of a property title to a particular individual or legal entity,which is effective after the grantor of the bequest passesaway.


Number 6) What shall be meant by [illegible] Limited Company or

other legal entity as equity financing in said Limited

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Company or legal entity.

Number 7) A title split that results in a transfer shall be a transfer of a

part of a collective title to land and or a building by anindividual or organization to another holder of the collectivetitle.

Number 8) The appointment of a buyer at an auction shall be the

stipulation of the auction's winner by the Auctioneer asstated in the Auction Minutes.

Number 9) As implementation of a judge's ruling which has

permanent legal power, a title transfer occurs from anindividual or legal entity as one of the parties to the partydecided in the judge's ruling.

Number 10) A business merger shall be the merging of two or more

corporate bodies by maintaining the establishment of oneof the enterprises and liquidating the other mergingcorporate bodies.

Number 11) A business consolidation shall be the merging of two or

more corporate bodies by establishing a new enterpriseand liquidating the merging corporate bodies.

Number 12) A business expansion shall be the separation of a

corporate body into two or more corporate bodies byestablishing a new corporate body and transferring a partof the assets and liabilities to the new corporate bodywithout liquidating the old corporate body.

Number 13) A present shall be a legal action in the form of a property

title transfer which is made by an individual or legal entityto a recipient.

Letter b Number 1) What shall be meant by granting a new right as the result

of the continuation of a title release shall be the granting ofa new right to an individual or legal entity by the State for

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land originating from a title release.

Number 2) What shall be meant by the granting of a new right as a

result of a matter not connected to a title release shall bethe granting of a new land right to an individual or legalentity by the State or the holder of the ownership right inaccordance with the prevailing laws and regulations.

Paragraph (3) Letter a An ownership right shall be the hereditary, strongest and

fullest right which may be held by any individual or legalentity, and which is stipulated by the Government.

Letter b A land use right shall be the right to manage land which is

controlled directly by the State for the period stipulated bythe prevailing laws and regulations.

Letter c A building use right shall be the right to build and own

buildings on land which is not owned by the party itself forthe period stipulated in Law Number 5 Year 1960regarding Basic Agrarian Regulations.

Letter d A utilization right shall be the right to use and or collect

income from land which is controlled directly by the Stateor land which is owned by others, which confers theauthorities and obligations determined in the decisionconferring such by the official authorized to grant such orin an agreement with the landowner, which is neither aleasing agreement nor a land management agreement, inall matters provided that this does not contravene the spiritand contents of the prevailing laws and regulations.

Letter e An apartment ownership right shall be the ownership right

to an apartment unit which is individual and separate. Theapartment ownership right also covers the rights to acollective part, collective goods and collective land all ofwhich constitute an inseparable part of the unit concerned.

Letter f A management right shall be the management right from

the State whose implementing authority is partlytransferred to the title holder, including in the form of land

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allocation and use planning, land utilization for the purposeof carrying out its duties, the delivery of shares in said landto third parties and or co-operations with third parties.

Number 3 Article 3 Paragraph (1) Letter a Self-explanatory

Letter b What shall be meant by land and or a building used for

government administration and or for development in the publicinterest shall be land and or a building which is used for theadministration of either the Central Government or RegionalGovernment and activities which are purely non-profit oriented, forexample, land and or a building used for a government agency, astate hospital or public roads.

Letter c An international organization or representation of such an

organization as intended under this article shall be either agovernment or non-government international organization orrepresentation of such.

Letter d What shall be meant by a title conversion shall be a change in title

of an old title to become a new title according to the Agrarian Law,including the recognition of a title by the Government.

Examples: 1. A Building Use Right that becomes an Ownership Right

with no change of name;

2. Land previously owned under customary law (proved by atraditional land certificate or its equivalent) that becomes anew title.

What shall be meant by another legal action shall be, forexample, renewing a land title with no change of name.

Example: The renewal of a Building Use Right (HGB) which is

conducted before or after the end of the HGB.

Letter e What shall be meant by a donation of property for religious or

social use shall be the legal action of an individual or organization

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that sets aside a part of its assets in the form of an ownership titleto land and or a building and permanently institutionalizes such forthe purpose of worship or another public purpose for norecompense whatsoever.

Letter f Self-explanatory

Paragraph (2) The basic principles of said Government Regulation shall include the

procedures for calculating the amount of Property Title Acquisition Dutyfor tax objects acquired through inheritance.


Paragraph (2) Letter a What shall be meant by the transaction price shall be the price

that occurs and which is agreed to by the parties concerned.

Letter b Self-explanatory

Letter c Self-explanatory

Letter d Self-explanatory

Letter e Self-explanatory


Letter g Self-explanatory

Letter h Self-explanatory


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Letter j Self-explanatory

Letter k Self-explanatory

Letter l Self-explanatory

Letter m Self-explanatory

Letter n Self-explanatory

Letter o Self-explanatory

Paragraph (3) Example: Taxpayer "A" purchases property with a Taxable Cost (transaction price)

of Rp 30,000,000.00 (thirty million rupiah). The Taxable Cost of theProperty Tax which is used in the Property Tax assessment is Rp35,000,000.00 (thirty-five million rupiah). Therefore, the Property TitleAcquisition Duty assessment base shall be Rp 35,000,000.00 (thirty-fivemillion rupiah) and not Rp 30,000,000.00 (thirty million rupiah).

Paragraph (4) Self-explanatory

Number 5 Article 7 Paragraph (1) What shall be meant by the Untaxed Taxable Acquisition Cost being

determined regionally shall be the stipulation of the Untaxed TaxableAcquisition Cost for each Regency/City.

Examples: 1. On February 1, 2001, Taxpayer "A" purchases land located in

Regency "AA" with the Taxable Cost (NPOP) of Rp 50,000,000.00(fifty million rupiah). The Untaxed Taxable Acquisition Cost(NPOPTKP) for the acquisition of a title other than throughinheritance or bequest which is received by an individual who hasa blood relationship one level up or one level down with theperson giving the bequest, including a husband/wife, for Regency"AA" is stipulated as Rp 60,000,000.00 (sixty million rupiah). Asthe Taxable Cost is lower than the Untaxed Taxable Acquisition

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Cost, said title acquisition shall not be subject to Property TitleAcquisition Duty.

2. On February 1, 2001, Taxpayer "A" purchases land located inRegency "AA" with the NPOP of Rp 100,000,000.00 (one hundredmillion rupiah). The NPOPTKP for a title acquisition other thanthrough inheritance or bequest which is received by an individualwho has a blood relationship one level up or one level down withthe person giving the bequest, including a husband/wife, forRegency "AA" is Rp 60,000,000.00 (sixty million rupiah). Theamount of the NPOPTKP is Rp 100,000,000.00 (one hundredmillion rupiah) minus Rp 60,000,000.00 (sixty million rupiah) whichequals Rp 40,000,000.00 (forty million rupiah). The titleacquisition shall therefore be subject to Property Title AcquisitionDuty.

3. On March 2, 2001, Taxpayer "C" registers an inheritance in theform of land and buildings located in City "BB" with the NPOP ofRp 400,000,000.00 (four hundred million rupiah). The NPOPTKPfor a title acquisition as a result of inheritance in City "BB" is Rp300,000,000.00 (three hundred million rupiah). The amount of theNPOPTKP is Rp 400,000,000.00 (four hundred million rupiah)minus Rp 300,000,000.00 (three hundred million rupiah) whichequals Rp 100,000,000.00 (one hundred million rupiah). Said titleacquisition shall therefore be subject to Property Title AcquisitionDuty.

4. On February 2, 2001, an individual Taxpayer "D" registers abequest from her natural parents, in the form of land located inCity "BB" with the NPOP of Rp 250,000,000.00 (two hundred andfifty million rupiah). The NPOPTKP as a result of a bequest whichis received by an individual who has a blood relationship one levelup or one level down with the person giving the bequest, includinga husband/wife, for City "BB" is Rp 300,000,000.00 (threehundred million rupiah). Since the NPOP is lower than theNPOPTKP, said title acquisition shall not be subject to PropertyTitle Acquisition Duty.

Paragraph (2) The principles of said Government Regulation shall include, among

others:

1. The NPOPTKP shall be stipulated for each Regency/City takinginto account the recommendations of the Regional Government;

2. The NPOPTKP may be changed taking into accountdevelopments in the regional economy.

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Number 6 Article 9 Paragraph (1) Letter a What shall be meant by 'as of the date on which the deed is

drawn up and signed' under this article shall be the date on whichthe title transfer deed is drawn up and signed in the presence of aLand Deed Official/Notary.

Letter b Self-explanatory

Letter c Self-explanatory

Letter d Self-explanatory

Letter e Self-explanatory


Letter g What shall be meant by 'the date on which the auction winner is

determined' shall be the date on which the Auction Minutes aresigned by the Head of the State Auction Office or another auctionoffice in accordance with the prevailing laws and regulations,which shall contain, among others, the name of the auctionwinner.


Letter i Self-explanatory

Letter j Self-explanatory

Letter k Self-explanatory

Letter l Self-explanatory

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Letter m Self-explanatory

Letter n Self-explanatory

Letter o Self-explanatory



Number 7 Article 10 Paragraph (1) The collection system for Property Title Acquisition Duty shall be self

assessment, whereby the Taxpayer is trusted to calculate and pay the taxpayable him/herself using the Property Title Acquisition Duty DepositStatement, and to report it without being reliant on the issue of a taxassessment.





Number 10 Article 20 Paragraph (1) Letter a The specific condition of a Taxpayer which is related to the Tax

Objects shall be, for example:

1. A Taxpayer obtains a new right through the government

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program in the sector of land is not economically able;

2. An individual Taxpayer receives a grant from an individualwho has a blood relationship one level up or one leveldown.

Letter b The condition of the Taxpayer which is related to certain causes

shall be, for example:

1. A Taxpayer obtains a land title through the purchase ofgovernment compensation whose value is below theTaxable Sale Value;

2. A Taxpayer obtains a land title as compensation for landwhich is released by the government in the public interest,which requires special terms and conditions;

3. A Taxpayer is affected by the economic and monetarycrisis which has had great impact on the national economysuch that the Taxpayer must restructure its business orbusiness loans in accordance with government policy.

Letter c Example: The land and or building is used for an orphanage, nursing home,

religious complex, non-profit school or the private hospital of asocial service institution.



Paragraph (1a) Self-explanatory

Paragraph (2) The Regional share shall be distributed as follows:

a. the share of the Province concerned shall be 16% (sixteenpercent) or 20% (twenty percent) of 80% (eighty percent);

b. the share of the Regency/City concerned shall be 64% (sixty-four

Tax Regulations


percent) or 80% (eighty percent) of 80% (eighty percent).


Number 12 Article 24 Paragraph (1) The proof of tax payment shall be submitted by submitting a photocopy of

the proof of tax payment (the Property Title Acquisition Duty DepositStatement) and showing the original one.

Paragraph (2) What shall be meant by a State Auctioneer shall be an Auctioneer at a

Class I State Auction Office or a Class II Auctioneer.


Paragraph (3) What shall be meant by the registration of a land title transfer shall be the

registration of a land title in the land book as a result of the transfer of theland title.



Paragraph (2a) The laws and regulations prevailing for officials under this article shall be

Government Regulation Number 30 Year 1980 regarding DisciplineRegulations for Civil Servants.



Number 14 Article 27A Self-explanatory

Tax Regulations


Article 27B Self-explanatory

Article II Self-explanatory

Article III Self-explanatory

SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER3988

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Note

SOURCE: LOOSE-LEAF LAWS OF THE DIRECTOR GENERAL OF TAXATION YEAR2000

UU Nomor 20 Tahun 2000 BPHTB English

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Transcript of UU Nomor 20 Tahun 2000 BPHTB English