Building Ownership
Income Tax from Transfer and Conditional Sales and Purchase Agreement of Land and/or Building

Income Tax from Transfer and Conditional Sales and Purchase Agreement of Land and/or Building

To accelerate the implementation of development program, government later issued Government Regulation Number 34 of 2016 on Income Tax on Income from Transfer of Land and/or Building Right, and Conditional Sales and Purchase of Land and/or Building Agreement including...

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Limitation of Selling Price of Modest Condominium Unit and Individual Income Who Obtains the Modest Condominium Unit

Limitation of Selling Price of Modest Condominium Unit and Individual Income Who Obtains the Modest Condominium Unit

Background On 31 December 2015, Minister of Finance Republic of Indonesia has issued the Minister of Finance Regulation Number 269/PMK.010/2015 on the Limitation of Selling Price of Modest Condominium Unit and Individual Income Who Obtains the Modest Condominium Unit...

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The Preparatory and Implementation Stages of Land Transfer and Building Taxes in Rural as well as Urban areas under Joint Regulation of Ministry of Home Affairs and Finance

The Preparatory and Implementation Stages of Land Transfer and Building Taxes in Rural as well as Urban areas under Joint Regulation of Ministry of Home Affairs and Finance

Background As a form of law implementation of Article 182 point 1 of Regulation Number 28 of 2009 on Local Retribution and Tax, Joint Regulation of the Ministry of Finance and Home Affairs No. 213/PMK.07/2010 and No. 58 of 2010 on the Preparatory stages of Land...

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Certificate of Feasible Function under Local Regulation of DKI Jakarta Number 7 of 2010 on Building

Certificate of Feasible Function under Local Regulation of DKI Jakarta Number 7 of 2010 on Building

Building utilization is an activity of utilizing a building in accordance with the functions which is specified in the building construction license including maintenance, and periodic inspections activity. Building utilization can only be performed after the owner of the building obtains Certificate of Feasible Function. Certificate of Feasible Function hereinafter called SLF means certificate which is granted by Local Government against the building that has been completed and has met the requirement of feasibility function based on examination’s result of building’s feasibility function as a requirement to be utilized. (Article 1 number 16 Local Regulation of DKI Jakarta Number 7 of 2010 on Building).

To get SLF a person must submit a written request to the Head of Department which is responsible in supervision and control of the building. Written request which is submitted must be attached with some documents, as follows:

a. Identity Card (KTP)

b. Taxpayer Identification Number (NPWP)

c. Certificate of land

d. Building Construction License (IMB)

e. Maintenance report or technical building assessment report

f. As built drawing building

Head of Department may suspend or reject the requests of SLF that do not meet the requirements. The suspension of the request of SLF occurs when the requests of SLF do not yet meet the requirements of the building feasible function. The suspension of SLF is notified in writting to the applicant together with the reason of the suspension. The suspension which has passed the time period of 12 (twelve) months from the date of the suspension letter is received can be rejected with rejection notification letter which is given to the head of Neighborhood Association and / or Citizen Association in the applicant’s building areas, if the location of applicant is unknown or the applicant does not want to receive the letter.

SLF is issued within a period of 30 (thirty) days from the date of approval of document of the technical plan documents is granted. The validity period of SLF is different for each type of building. The period of SLF for simple single residential building and a simple row house is unlimited. The period of SLF for single residential building and row houses up to 2 (two) floors are 20 (twenty) years. The period of SLF for luxurious single residential building, the other general buildings, and certain buildings are 5 (five) years.

The request for renewal of SLF of the building is proposed no later than 60 (sixty) calendar days before the expiration of the SLF of the building or extension of the SLF of the building terminates.

A person who utilizes the building but does not have the SLF shall be punished with a maximum confinement of 6 (six) months or a maximum fine of Rp 50,000,000 (fifty million Rupiah).

Maria Amanda

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