The reduction of land and Building Tax (PBB) is granting relief of tax payable on the Taxable income in terms of: the Progress of technology raises many freight-based online applications (online), for example Bike-Grab, Go-jek, and Go-Send that allows taxpayers to submit a Letter of Notification (SPT) in the form of paper or electronic documents to the Tax Office (KPP) by using the services of online deliveryThe taxpayer is an individual or entity because of the condition of a certain Tax Object that has something to do with the Subject of Taxes and or due to certain other causes, namely: the Object in the form of Tax land of agriculture fisheries animal husbandry the result is very limited which is owned, controlled and or utilized by individual taxpayers Tax Object owned, controlled and or utilized by an individual taxpayer whose income is low the Tax Object sales value per square meter increased due to changes in the environment and the positive impact the construction of the Tax Object owned, controlled and or utilized by individual taxpayers whose income comes solely from pensioners, so that its UN obligations difficult to fulfill the Objects of Taxation owned, controlled and or utilized by an individual taxpayer whose income is low so that its UN obligations difficult to fulfill the Object of Taxation which is owned, controlled and or utilized by the taxpayer of veteran freedom fighter, veteran defender of freedom, guerrilla star honors recipient, or widow widower Tax Object owned, controlled and used by the taxpayer who suffered losses and liquidity problems in the previous Tax Year, so can not meet the routine obligations of the company. The taxpayer is a private person or entity in terms of tax objects affected by natural disasters (earthquakes, floods, landslides, volcanic eruption and so on) or other causes (fire, drought, disease outbreaks and plant pest). By (seventy-five percent) of the united nations that is owed to the conditions of writing as referred to in number a letter a number five above. By the most high of (seventy five percent) of the united nations which is payable in the event certain conditions as stated in number one the letter a numbers, and six on top. Of the most high hundred (one hundred percent) of the united nations which is payable in the event certain conditions as in letter b above. The application for reduction is submitted in writing in Indonesian language to the Head of the Tax Office issuing the Tax Notice Payable (SPPT) is a Letter of Tax Assessment (SKP). Number one the letter a.
the form of statement letter from the taxpayer a photocopy of Family Card photocopy of electricity bill, water, and or phone a copy of proof of payment of the UN the previous Tax Year and or other supporting documents. Number one the letter a the form of statement letter from the taxpayer a photocopy of INS the previous year a photocopy of Family Card photocopy of electricity bill, water, and or phone a copy of proof of payment of the UN the previous Tax Year and or other supporting documents. Number one the letter a in the form of a photocopy of the decision letter of retirement photocopying slip retiree or other similar documents photocopy of Family Card photocopy of electricity bill, water, and or phone a copy of proof of payment of the UN the previous Tax Year and or other supporting documents. Number one the letter a the form of a letter a statement from the taxpayer a photocopy of Family Card photocopy of electricity bill, water, and or phone a copy of proof of payment of the UN the previous Tax Year and or other supporting documents. Number one the letter a in the form of a photocopy of identity Card Member of a Veteran, or a photocopy of the Decision on the Recognition, Approval, and Awarding the Honorary Title of authorized official photocopy of proof of repayment of the united nations the previous Tax Year and or other supporting documents.
To Tax Objects which are affected by natural disasters, plant pests, and other extraordinary reasons and be collectively asked by the Head of the Village Headman with the known by the District to include the names of the taxpayers who applied for reduction by using a form that has been specified.
The application is submitted not later than three months since the INS SKP received WP or since the occurrence of natural disasters or other causes out of the ordinary. Reduction of collectively filed before the INS issued no later than the tenth of January for the tax year concerned If the filing deadline is not met, then the petition is not processed, and the Head of the UN Office concerned shall notify in writing to the taxpayer the Head of the Village Headman, accompanied by explanations as necessary. Technological progress raises many freight-based online applications (online), for example Bike-Grab, Go-jek, and Go-Send that allows taxpayers to submit a Letter of Notification (SPT) in the form of paper or electronic documents to the Tax Office (KPP) by using the services of online delivery.
