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

30A PROCEDURES FOR SHARING RESULTS OF REVENUE FROM LAND AND BUILDING IDLE ACQUISffiON FEE BETWEEN THE CENTRAL AND REGIONAL GOVERNMENTS (Regulation of the Minister of Finance No. 32/PMK.03/2005 dated May 23,2005) THE MiNISTER OF ANANCE, Considering: That in the framework of implementing the pro· vision in Article 23 paragraph (3) of Law No. 21/1997 on land and building title acquisition fee as already amended by Law No. 20/2000, it is necessary to stipulate a regula· tion of the Minister of Finance on procedures for sharing results of revenue from land and building title acquisition fee between the central and regional governments; In view of: 1. Law No. 21/1997 (BN No. 6106 pages 16A · 20A and so on) on land and building title acquisition fee (Stat· ute Book of 1997 No. 44, Supplement to Statute Book No. 3688) as already amended by Law No. 20/2000 (BN No. 6562 pages 13A · 20A and so on) {Statute Book of 2000 No. 130, Supplement to Statute Book No. 3988); 2. Law No. 18/2001 (BN No. 6718 pages 18A · 21A and so on) on special autonomy for the Province of Aceh Special Region as the Province of Nanggroe Aceh Darussalam (Statute Book of 2001 No. 14, Supple· ment to Statute Book No. 4134); 3. Law No. 33/2004 (BN No. 7206 pages lA • 6A and so on) on financial sharing between the central govern· ment and regional administration (Statute Book of 2004 No. 126, Supplement to Statute Book No. 4438); 4. Presidential Decree No. 42/2002 (BN No. 6802 page 32A and so on) on the realization of the State Budget of Revenue and Expenditure (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4214) as al· ready amended by Presidential Decree No. 72/2004 (BN No. 7123 pages 2A • 4A) (Statute Book of 2004 No. 92, Supplement to Statute Book No. 4418); 5. Presidential Decree No. 187 /M/2004 (BN No. 7128 pages 30A - 31A); 6. Qanun (Regional Regulation) of the Province of Business News 7245/5-8-2005 Nanggroe Aceh Darussalam No. 4/2002 on financial sharing between the provincial and regental/munici· pal governments; 7. Decree of the Minister of Finance No. 254/KMK.01/ 2004 on the organization and working arrangement of Jakarta Regional Office I of the Directorate General of Taxation, Medium-level Tax Service Office and Pri· mary Tax Service Offices within the Jakarta Regional Office I of the Directorate General of Taxation; 8. Regulation of the Minister of Finance No. 606/PMK.06/ 2004 on guidelines on the payment in the realization of the State Budget of Revenue and Expenditure 2005; DECIDES: To stipulate: THE REGULATION OF THE MINISTER OF ANANCE ON PROCEDURES FOR SHARING RESULTS OF REVENUE FROM LAND AND BUILDING TITLE ACQUISmON FEE BETWEEN THE CENTRAL AND REGIONAL GOVERN· MENTS. Article 1 Results of revenue from land and building title acquisition fee constitute state revenue. Article 2 (!)Results of revenue from land and building title acqui· sition fee are shared by the central and regional gov ernments with the ratio as follows: a. 20% (twenty percent) to the central government; b. 80% ( eighty percent) to region. (2)The right of the central government as high as 20% (twenty percent) as meant in Article 2 paragraph (1) letter a is shared in the same portion to all regencies/ cities. (3) The right of the region as high as 80% ( eighty per cent) as meant in Article 2 paragraph (1) letter b is specified as follows: a.16% .•.•• a. 16% (sixteen percent) to the said province and channeled through the Regional General cash of the province; b. 64% (sixty four percent) to producing regencies/ cities and channeled through regional general cash of the regencies/cities. (4)Especially for the Province of Nanggroe Aceh Daru ssalam, the right of the region as high as 80% ( eighty percent) as meant in paragraph (1) letter bis speci fied as follows: a. 16% (sixteen percent) to the provincial region, which is shared with the proportion as follows: 1) 30% (thirty percent) to the educational fund in the Province of Nanggroe Aceh Darussalam and channeled through the special account of edu cational fund; 2) 70% (seventy percent) to the provincial region and channeled through the provincial cash. b. 64% (sixty four percent) to producing regencies/ cities, which is shared with the proportion as fol lows: 31A 1) 30% (thirty percent) to educational fund in the Province of Nanggroe Aceh Darussalam and channeled through the special account of edu cational fund; 2) 70% (seventy percent ) to the producing re gencies/cities and channeled through the re gional cash of regencies/cities. Article 3 (l)At the end of every month, Heads of local Land and Building Tax Service Offices/Primary Tax Service Of fices on behalf of the Minister of Finance issue Deci sion on Stipulation of the Sharing of Results of Rev enue from Land and Building Title Acquisition Fee (KP PHP-BPHTB). (2)Based on KP-PHP-BPHTB as meant in paragraph (1), Heads of local Land and Building Tax Service Offices/ Primary Tax Service Offices on behalf of the Minister of Finance issue Order to Pay the Sharing of Results of Revenue from Land and Building Title Acquisition Fee (SPM-PHP-BPHTB) to the respective provinces and regencies/cities. Article 4 Models of KP-PHP-BPHTB and SPM-PHP-BPHTB are as stipulated in Attachments I and II to this regulation. Business News 7245/5-8-2005 Article S Especially for the Province of Nanggroe Aceh Darussalam, Models of KP-PHP-BPHTB and SPM-PHP BPHTB are as stipulated in Attachments III and IV to this regulation. Article 6 Results of the revenue as meant in Article 2 para graphs (2) and (3) constitute regional income and men tioned in Regional Budgets of Revenue and Expenditure in every fiscal year. Article 7 Further technical provisions on the sharing of results of revenue from land and building title acquisition fee being the right of the centrnl government to regen cies/cities as meant in Article 2 paragraph (2) are further regulated by a joint regulation of the Director General of Treasury and Director General of Taxation. Article 8 With the enforcement of this regulation: 1. Decree of the Minister of Finance No. 519/KMK.04/ 2000 on procedures for sharing results of revenue from land and building title acquisition fee between the cen tral and regional governments as already amended by Decree of the Minister of Finance No. 550/KMK.03/ 2002 is revoked and declared null and void. 2. Technical regulations already existing in the field of procedures for sharing results of revenue from land and building title acquisition fee between the central and regional governments remain effective as long as they do not contravene this regulation. Article 9 The regulation comes into force as from the date of stipulation. For public cognizance, the regulation shall be announced by placing it in State Gazette of the Republic of Indonesia. Stipulated in Jakarta On May 23,2005 THE MINISTER OF FINANCE Sgd JUSUFANWAR ATTACHMENT ..... ATTACHMENT THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DECREE OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NO. ON STIPULATION OF THE SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITLE ACQUISI TION FEE THE MINISTER OF FINANCE, Considering: a. that based on results of exa!llination of debit note received from Operational Bank/Post Office III of BPHTB .............. , results of revenue from Land and Building Title Acquisition Fee in month ............. Year ............. From regency/city*} ............. Show an amount of Rp ................................ ( ...................................... } b. that subsequently, the sharing of results of revenue from Land and Building Title Acquisition Fee to the relevant regency/city*} needs to be stipulated by a decree of the Minister of Finance; In view of: Regulation of the Minister of Finance No ..... /PMK.03/2005 on procedures for sharing results of revenues from land and building title acquisition fee between the central and regional governments. DECIDES: To stipulate: 32A THE DECREE OF THE MINISTER OF FINANCE ON STIPU LATION OF THE SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITLE ACQUISmON FEE FIRST: To give the sharing of results of revenue from land and building title acquisition fee in month ......... . year ..•.. to: a. The central government, amounting to Rp ......... ( ...... } b. Provincial Region ..... , .. , amounting to Rp ......... ( ....... } c. Regental/municipal region*} ............... amounting to Rp ............. ( ............ ) in accordance with the list as stipulated in the attachment to this decree. Business News 7245/5-8-2005 SECOND: The Order to Pay the Sharing of Results of Rev enue from Land and Building Title Acquisition Fee (SPM PHP-BPHTB) as the implementation of the stipulation as meant in Dictum FIRST shall be borne by the following budgetary item: a. Provincial Region Code Number; 01.06.0803. [][][][][][]**).70.08.[][)[][]***) and MAK: 611131; b. Regental/Municipal Region*) Code Number: 01.06.0803. [][l[](][][]**).70.08.[][](][]***) and MAK: 611132; THIRD: a. The original sheet of this decree is conveyed to the Head of State Treasury Service Office .......................... . b. Copy of this decree is made available to: 1. The Governor of Province .................... ; 2. The Regent/Mayor*) of Regency/City*) .............. ; 3. The Head of Regional Office of the Directorate Gen eral of Taxation ........ ; 4. Operation Bank I .............. in ................... ; 5. Operational Bank III of BPHTB .............. in ............ . Note: Stipulated in On FOR THE MINISTER OF FINANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFFICE/HEAD OF PRIMARY TAX SERVICE OFFICE CiVil Servant Reg. No ................... . *) Pick up as required **) To be completed in accordance with code of work ing unit issuing SPM; ***) To be completed by code of the said province and regency/city THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA THE UST OF SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITLE ACQUSmON FEE MONTH ......................... YEAR ......................... .. Revenue ...... Revenue from BPHTB No Regencies/ Up to This Up to cities last month this month month 1 2 3 4 5 33A Sharing of Results of Revenue from 6PHTB Central (20% Region (80% > Province Regency/ Remarks x column 4) column 4) (20% X City (80% X column 7) column 7) 6 7 8 9 ··············· ............................ . FOR THE MINISTER OF ANANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFACE/ HEAD OF PRIMARY TAX SERVICE OFACE .......................... . Civil Servant Reg. No ................... . THE MINISTER OF ANANCE Sgd JUSUFANWAR 10 ATTACHMENT II TI-IE MINISTRY OF ANANCE OF THE REPUBLIC OF INDONESIA ORDER TO PAY THE SHARING OF Sheet ..... No. : .......................................................... (1) RESULT OF REVENUE FROM LAND Budgetary Expenditure in fiscal year ......... (2) AND BUILDING TITLE ACQU!SffiON Group of expenditure : [6][1][1][1][3] FEE (SPM·PHP·BPHTB} From : Toe Minister of Finance DECSRIPTION BUDGETARY ITEM TOTAL Data . ··················· (4} Right of Region: Code of Function : [0][1] (5) [] Province [6][1][1][1][3][1] . Rp ................... (11) Sub-Function : [0][6] (6} (] Regencies/cities*} [6)[1][1][1)[3)[2] Rp ................... (12) Program : [0][8][0][3] (7} Code of working unit : [][][J[][][][ (8) BA. Echelon I : [7][0][0][8] (9} Location : [][][][] (10) Portion of payment and calculation Basis for Ratification of the Payment/ Expenditure a. Law No. 21/1997 as already amended To ta I Rp .................. (14) by Law No. 20/2000; b. Presidential Decree No. 42/2002 as al ready amended by Presidential Decree No. 72/2004; c. Regulation of the Minister of Finance No ......• /PMK.03/2005; d. Decree of the Minister of Finance No .......... date ............ (13) Business News 7245/5-8-2005 ORDERS ...... 34A ORDERS: KPPN : 000 ............................................................. (15) Undertakes bookkeeping accordingly without reimbursing money physically, amounting to Rp ............................... ( ...................... ) (16) at the said group of expense, namely: The portion of results of revenue from Land and Building Title Acquisition Fee in month ................. year ................. ( 17) In accordance with Decree of the Minister of Finance No ..................• date .................... (18), which Is transferred to account of .the relevant from account of state cash In this case BPHTl' at Bank ....................... (19) with the respecthie debit notes: Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amounting to Rp ..................................... . Date .......................... No ................................ amounting to Rp .................................... .. ....................................................... (20) FOR THE MINISTER OF FINANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFFICE/ HEAD OF PRIMARY TAX SERVICE OFFICE .......................... . ..................................................... (21) SETTlED : ................ .. avu Servant Reg. No..................... (22) Nole: *) Pick up as required NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 DIRECTIVES FOR COMPLETING THE ORDER 10 PAY PHP-BPHTB DESCRIPTIONS OF COMPLrnON To be completed by No. of the issued SPM PHP BPHTB To be completed by fiscal year of the issued SPM PHP BPHTB To be completed by code of the group of expense, namely 6111 To be completed by date of stipulation of SPM PHP BPHTB To be completed by code of function, namely 01 To be completed by code of sub-function, namely 06 To be completed by code of program, namely 0803 To be completed by code of working unit issuing SPM PHP BPHTB To be completed by two digits of code of Budgetary Post and two digitS of Echelon I, namely 7008 · To be completed by code of location of working unit Issuing SPM PHP BPHTB To be completed by the amount of right of the province In the rupiah To be completed by the amount of right of the regency/city in the rupiah To be completed by no and date of deaee of the Minister of Finance on stipulation of PHP BPHTB To be completed by the total right of province and regency/city To be completed by code of KPPN, followed by Payer KPPN (e.g. KPPN I (018) Jakarta State Treasury Service Office I) To be completed in accordance with point 14 To be completed by month and year of the sharing of results of BPHTB To be completed in accordance with point 13 To be completed by name of the payer bank To be completed by place and date of the issued SPM PHP BPHTB To be completed by name of office Issuing SPM PHP BPHTB To be completed by name, civil servant registry number of the Head of Office signing SPM PHP BPHTB THE MINISTER OF ANANCE Sgd JUSUFANWAR ATTACHMENT III ••.•. ( TO BE CONTINUED) ===(AL)==~ 13A PROCEDURES FOR SHARING RESULTS OF REVENUE FROM LAND AND BUILDING illLE ACQUISffiON FEE BETWEEN THE CENTRAL AND REGIONAL GOVERNMENTS (Regulation of the Minister of Finance No. 32/PMK.03/2005 dated May 23,2005) [ Continued from Business News No. 7245 pages 30A - 34A J n-tE MINISTRY OF FINANCE OF IliE REPUBLIC OF INDONESIA ATTACHMENT III DECREE OF THE MINISTER OF FINANCE OF n-tE REPUBLIC OF INDONESIA NO. ON STIPULATION OF THE SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITI.E ACQUISmON FEE ESPECIALLY FOR THE PROVINCE OF NANGGROE ACEH DARUSSALAM THE MINISTER OF FINANCE, Considering: a. that based on results of examination of debit note received from Operational Bank/Post Office III of BPHTB .............. , results of revenue from Land and Building Title Acquisition Fee in month ............. Year ............. From regency/city*) ............. Show an amount of Rp ................................ ( .....................................• ) b. that subsequently, the sharing of results of revenue from Land and Building Title Acquisition Fee to the relevant regency/city*) needs to be stipulated by a decree of the Minister of Finance; In view of: Regulation of the Minister of Finance No ...•. / PMK.03/2005 on procedures for sharing results of rev enues from land and building title acquisition fee between the central and regional governments. DECIDES: To stipulate: n-tE DECREE OF THE MINISTER OF FINANCE ON STIPU LATION OF THE SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITI.E ACQUISmON FEE ESPECIALLY FOR THE PROVINCE OF NANGGROE ACEH DARUSSALAM Business News 7246-7247/10-8-2005 FIRST: To give the sharing of results of revenue from land and building title acquisition fee in month .... year ...... to: a. The central government, amounting to Rp ......•• ( ...... ) b. Provincial Region with the detail as follows 1) To educational fund amounting to Rp ...... ( .......... ) 2) To the provincial region amounting to Rp ...... ( ........ ) c. Regental/municipal region*) with the detail as follows: 1) To educational fund amounting to Rp ....... ( ............ ) 2) To the regental/municipal region*) amounting to Rp .... ( .......... ) in accordance with the list as stipulated in the attachment to this decree. SECOND: The Order to Pay the Sharing of Results of Rev enue from Land and Building Title Acquisition Fee {SPM PHP-BPHTB) as the implementation of the stipulation as meant in Dictum FIRST shall be borne by the following budgetary item: a. Provincial Region Code Number: 01.06.0803. [J[][][][J[]**).70.08.[][)[][]***) and MAK: 611131; b. Regental/Municipal Rf:lgion*) Code Number: 01.06. 0803.[][][)[)[][]**).70.08.[)[][][)***) and MAK: 611132; n-t!RD: a. The original sheet of this decree is conveyed to the Head of State Treasury Service Office .......................... . b. Copy of this decree is made available to: 1. The Governor of the Province Of Nanggroe Aceh Darussalam; 2. The Regent/Mayor*) of Regency/City*) .............. ; 3. The Head of Regional Office of the Directorate General of Taxation ........ ; 4. Operation Bank I .............. in ................... ; 5. Operational Bank III of BPHTB .............. in ............ . Stipulated ..... Note: *) Pick up as required 14A Stipulated in On FOR THE MINISTER OF FINANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFFICli/HliAD OF PRIMARY TAX SERVICE OFFICE Civil Servant Reg. No ................... . **) To be completed in accordance with code of working unit issuing SPM; ***) To be completed by code of the said province and regency/city THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA THE UST OF SHARING OF RESULTS OF REVENUE FROM LAND AND BUILDING TITLE ACQUSITTON FEE MONTH ......................... YEAR ..............•.....•...... Revenue from BPHTB Sharing of Results of Revenue from BPHTB No Regencies/ Upto Up to Central Total Educational Province Educational Province Re cities last This this (20%x (80% X fund (30% x (70% X fund (30% (70% X marks month column month month 1 2 3 4 5 Busmess News 7246-7247 /10-8-2005 column 20%x 20%x xB0o/ox 80%x 4) 4) column 7) column 7) column 7) column 7) 6 7 8 9 10 11 FOR THE MINISTER OF FINANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFFICE/ HEAD OF PRIMARY TAX SERVICE OFFICE .....•..................... Civil Servant Reg. No ..................•• THE MINISTER OF FINANCE Sgd JUSUFANWAR 12 ATTACHMENT •.•.• 15A ATTACHMENT IV THE MINISTRY OF ANANCE OF THE REPUBLIC OF INDONESIA ORDER m PAY THE SHARING OF Sheet ...•. No. : .......................................................... (1) RESULT OF REVENUE FROM LAND Budgetary Expenditure in fiscal year ......... (2) AND BUILDING TITLE ACQUISffiON Group of expenditure : [6][1][1)[1) (3) FEE (SPM·PHP·BPHTB) From : Toe Minister of Finance DECSRIPTION BUDGETARY ITEM TOTAL Data .................... (4) Right of Region: Code of Function : [0)[1) (5) (] Province [6][1)[1][1][3][1] Rp ................... (11) Sub-Function : [0][6] (6) Educational Fund [6][1][1)[1)[3)[1) Rp ................... (12) Program : [0][8][0][3] (7) [] Regencies/cities*) [6][1][1][1][3][2] Rp ................... (13) Code of working unit: [][][][][][][ (8) Educational Fund [6][1][1][1][3][2] Rp ................... (14) BA. Echelon I : [7][0][0][8) (9) Location : [][][][] (10) Portion of payment and calculation Basis for Ratification of the Payment/ Expenditure a. Law No. 21/1997 as already amended Tot a I Rp .................. (14) by Law No. 20/2000; b. Presidential Decree No. 42/2002 as al ready amended by Presidential Decree No. 72/2004; c. Regulation of the Minister of Finance No ....... /PMK.03/2005; d. Decree of the Minister of Finance No .......... date ............ (15) ORDERS: KPPN : [][][] ............................................................. (17) Undertakes bookkeeping accordingly without reimbursing money physically, amounting to Rp .............................. . ( ...................... ) (18) at the said group of expense, namely: the portion of results of revenue from Land and Building Title Acquisition Fee for the province/educational fund/regency/city/educational fund*) in month ................. year ................. (19) in the group of the said expenditure in accordance with Decree of the Minister of Finance No .................. . date .................... (20), which has been transferred to account of the relevant from account of state cash in this case BPHTP at Bank ....................... (21) with the respective debit notes: Portion of the Province/Regency/City Date .......................... No ................................ amounting to Rp ..................................... . Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amounting to Rp .................................... .. Date .......................... No ................................ amountingto Rp .................................... .. Portion of the Educational Fund Date .......................... No ................................ amounting to Rp ..................................... . Date .......................... No ................................ amounting to Rp ..................................... . Business NE!\>\'S 72:46-7247/10·8·2005 Date ..... 16A Date .......................... No ................................ amounting to Rp ..................................... . Date .......................... No ..............................•. amounting to Rp ..................................... . Date .......................... No ................................ amounting to Rp ..................................... . ....................... (22) FOR THE MINISTER OF FINANCE THE HEAD OF LAND AND BUILDING TAX SERVICE OFFICE/ HEAD OF PRIMARY TAX SERVICE OFFICE .............................. (23) ········································<24) SETTlED: ................. . Civil Servant Reg. No ................... . Note: *) Pick up as required DIRECTIVES FOR COMPLETING THE ORDER TO PAY PHP-BPHTB NO. DESCRIPTIONS OF COMPLETION 1. To be completed by No. of the issued SPM PHP BPHTB 2. To be completed by fiscal year of the issued SPM PHP BPHTB 3. To be completed by code of the group of expense, namely 6111 4. To be completed by date of stipulation of SPM PHP BPHTB 5. To be completed by code of function, namely 01 6. To be completed by code of sub-function,· namely 06 7. To be completed by code of program, namely 0803 8. To be completed by code of working unit issuing SPM PHP BPHTB 9. To be completed by two digits of code of Budgetary Post and two digits of Echelon I, namely 7008 10. To be completed by code of location of working unit issuing SPM PHP BPHTB 11. To be completed by the amount of right of the province in the rupiah 12. To be completed by the amount of right of the province for education fund 13. To be completed by the amount of right of the regency/city in the rupiah 14. To be completed by the amount of right of regency/city for education fund 15. To be completed by no and date of decree of the Minister of Finance on stipulation of PHP BPHTB 16. To be completed by the total right of province and regency/city 17. To be completed by code of KPPN, followed by Payer KPPN (e.g. KPPN I (018) Jakarta State Treasury Service Office I) 18. To be completed in accordance with point 14 19. To be completed by month and year of the sharing of results of BPHTB 20. To be completed in accordance with point 13 21. To be completed by name of the payer bank 22. To be completed by place and date of the issued SPM PHP BPHTB 23. To be completed by name of office issuing 5PM PHP BPHTB 24. To be completed by name, civil servant registry number of the Head of Office signing SPM PHP BPHTB Business News 7246-7247/10-8-2005 THE MINISTER OF FINANCE Sgd JUSUFANWAR ===(5)==:o