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Regulation No. 32/PMK.03/2005 on procedures for sharing results of revenue from land and building title acquisition fee between the central and regional governments.

País/Territorio
Indonesia
Tipo de documento
Reglamento
Fecha
2005
Fuente
FAO, FAOLEX
Fuente original
Business News No. 7245, 5 August 2005, pp. 30A-34A and Business News Nos. 7246-7247, 10 August 2005, pp. 13A-16A.
Materia
Tierra y suelos
Palabra clave
Tasa/impuesto Valoración de tierras
Área geográphica
Asia, Asia y Pacifico, Mares del Asia Oriental, Océano Índico, Asia Sudoriental
Entry into force notes
This Regulation enters into force on 23 May 2005.
Resumen

Results of revenue from land and building title acquisition fee are shared by the central and regional government with a ratio of 20 percent and 80 percent, respectively (art. 2). Tax service offices shall issue decisions on the stipulation of the sharing of results of revenue and orders to pay to the sharing of results of revenue to the respective provinces and regencies/cities (art. 3). Results of the revenue constitute regional income.

Texto completo
Inglés