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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.

Pays/Territoire
Indonésie
Type du document
Règlement
Date
2005
Source
FAO, FAOLEX
Source d'origine
Business News No. 7245, 5 August 2005, pp. 30A-34A and Business News Nos. 7246-7247, 10 August 2005, pp. 13A-16A.
Sujet
Terre et sols
Mot clé
Taxe/impôt Évaluation foncière
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Océan Indien, Asie du Sud-Est
Entry into force notes
This Regulation enters into force on 23 May 2005.
Résumé

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.

Texte intégral
Anglais