In the Regulation of the Director General of Taxes Number 30/PJ/2009 concerning Procedures for Granting Exemption from Payment Obligations or Collection of Income Tax on Income from the Transfer of Land and/or Building Rights, one of the conditions that must be met is to have a Tax Exemption Certificate (SKB) Income.

Payment or collection of income tax on income from land and/or building rights (PHTB) is excluded, one of which is the transfer of land and/or building rights due to inheritance.

This is stated in Article 2 paragraph (e) of the Director General of Taxes Regulation Number 30/PJ/2009.

"Exemptions from the obligation to pay or collect income tax on income from the transfer of rights to land and/or buildings as referred to in Article 2 paragraph (1) letters a, c, d, and e, are granted with the issuance of an Income Tax Free Certificate on income from the transfer of rights to land and/or buildings," wrote Article 3 of the bleid

As for the application to obtain an Income Tax Free Certificate for the transfer from PHTB submitted in writing by coming directly to the Tax Service Office (KPP) concerned is registered.

In the case of an application to obtain an Income Tax Free Certificate for PHTB, it can be submitted by the heirs.

"Application must be accompanied by a Statement of Inheritance Distribution in the format according to attachment IV which is an integral part of this Regulation of the Director General of Taxes," writes Article 4 paragraph (c).

Then the Head of the KPP must make a decision within a maximum period of 3 working days, from the date the application letter for Income Tax Free Statement on income from PHTB is received in full.

If the Head of KPP does not make a decision within the stipulated time, the application is considered granted and the Head of KPP must issue a Tax-Free Certificate no later than 2 days from the end of the said period.

Nevertheless, there are also exemptions from the obligation to pay or collect tax on income from PHTB, which can be given directly without issuing a Tax Free Certificate, with two criteria for being a taxpayer.

Two criteria for taxpayers who can get exemption without a Tax Free Certificate, namely individuals or entities that receive or obtain income from land and/or building rights to the government for the implementation of development for the public interest that require special requirements.

Second, the transfer of rights to land and/or buildings by individuals or entities that are not subject to tax.

 

As for the individual or entity concerned, they can go directly to the KPP and must attach:

1. Grant Statement Letter with the format according to Attachment III contained in the Regulation of the Director General of Taxes Number 30/PJ/2009
2. Income Statement Letter of Income Not Subject to Tax and the Gross Amount of Transfer of Land and/or Building Rights is less than IDR 60 million with the format according to the specified format.
3. Photocopy of Family Card
4. Photocopy of land and building tax (PBB) payable tax notification for the year concerned.

 

Source : www.cnbcindonesia.com