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Regulation of the Director General of Taxation no. PER-42/PJ/2015 of 2015 concerning Procedures for Imposing Land and Building Tax in the Forestry Sector.

Country/Territory
Indonesia
Document type
Regulation
Date
2015
Source
FAO, FAOLEX
Subject
Forestry, Land & soil
Keyword
Authorization/permit Biodiversity Business/industry/corporations Ecosystem preservation Royalties/fees Forest management/forest conservation Processing/handling Timber extraction/logging Non-timber products Planting material/seeds Tax/levy Timber Subdivision of land Land valuation
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Indian Ocean, South-Eastern Asia
Abstract

This Regulation provides for implementing guidelines, improving legal certainty and public services to tax subjects and taxpayers in the imposition of land and building tax in the forestry sector. The Regulation concerns: production forest; plantation forest; land preparation; seeding; harvesting; logging; natural forest; ecosystem conservation; biodiversity protection; business permit for the utilisation of timber and non-timber forest products; productive area; taxpayer; business work plan for forestry land tax; authority in charge; methods for calculating forestry debt; land evaluation depending on each type of area, whether productive or not; average selling price of forest products.

Full text
Indonesian
Website
perpajakan-id.ddtc.co.id