Understand BPHTB to handle Buying and selling current homes
It's undeniable that many people want to own a new home, but it's considered complex and often reluctant to take care of the buying and selling process. In fact, many people immediately oppose the home buying and selling process and ask other parties for help in dealing with property issues.
Terms in the area of properties such as BPHTB, AJB, SHM are also very important to know, but are often ignored. actually, It's not difficult. Really understand these definitions. Now, in this article, Kania specifically discusses BPHTB as one of the most important foundations to understand. Check out the instructions below!
Understand BPHTB
BPHTB stands for Land and Building Rights Acquisition Fees. Article 1 The definition of BPHTB in accordance with Article 41, Local Taxes and Local Taxes Law No. 28 of 2009, is the fee for the acquisition of land and / or building rights.
In all real estate or land sales transactions, the state imposes tariffs on both parties: the buyer and the seller. From this point of view, the buyer is subject to BPHTB tax, but on the seller side, it is subject to income tax or income tax.
BPHTB is a duty, not a tax
In this case, BPHTB is different from tax. This is an obligation, and it usually has to be prioritized and done before a transaction occurs. For example, before a certificate is created and signed. In addition, obligation payments can be made multiple times and are not time-bound.
For reference, BPHTB was originally collected by the central government. However, it was then transferred to the types of payments collected by the district / city government in accordance with the same Law No. 28 of 2009.
BPHTB tariffs for sale and purchase
BPHTB can be imposed on individuals or groups that legally transfer their rights to land and buildings. Before that, please also understand some terms related to BPHTB payments.
- NPOP: Tax object acquisition price, that is, the contract price between the seller and the buyer.
- NJOP: The selling price of the tax object. This is the value of the asset value estimated by the government.
The amount of NPOP is not always the same as NJOP. In reality, NPOP can be greater or less than the NJOP limit. In addition, there is also the term tax-exempt object acquisition value or NPOPTKP. This is the NPOP reduction value before being subject to the BPHTB rate.
The formula for calculating the BPHTB rate is 5% x taxable basis (NPOP-NPOPTKP).One thing you need to know The amount of NPOPTKP in each region is different, but it is regulated by Article 28, Article 87, Paragraph 4 of the 2009 Act, which imposes a minimum of IDR 60,000,000 for each taxpayer.
How to calculate BPHTB rate
Therefore, to make it easier to understand the BPHTB rate, Kania includes an example case. For example, the land transaction price is Rp. For 200,000,000, Rp is the NPOPTKP Jakarta rate first. It should be reduced by 80,000,000. Of the remaining 5%, the BPHTB rate that must be paid is IDR 6,000,000.
The exception to BPHTB rate calculation is when it is not a pure sale transaction. For example, there are inheritance and will elements that occur in family relationships.
BPHTB Terms of Service You Need to Know
BPHTB payments must meet the legality factor and the process of transferring rights to land or buildings. Therefore, the BPHTB process typically includes the services of a Land Certificate Creator (PPAT) or notary public.
BPHTB's requirements for buying and selling land include several important documents.
- Local Tax Deposit Letter (SSPD) BPHTB.
- A copy of the PBB tax return (SPPT) for the year.
- A copy of the taxpayer KTP.
- A copy of your PBB payment (land and building tax) Deposit Receipt (STTS) or ATM receipt for the last 5 years.
- A copy of proof of land ownership such as land certificate, sales certificate, letter C, guillic.
On the other hand, there are three points that must be met regarding the BPHTB regulations.
- First, you are required to submit a tax certificate so that the PPAT / notary can sign a deed of transfer of rights to land or building.
- Second, the head of the state auction service office and the person responsible for land issues are in the minutes of the auction to obtain these rights only after the taxpayer has submitted the tax certificate. You can sign it.
- Third, the preparation of the certificate or minutes of the auction will be reported to the regional mayor by the 10th of the following month.
Well, that's a basic understanding of BPHTB that you should know, especially when performing the process of buying and selling a home or land. At the very least, you need to be able to calculate the BPHTB rate, as mentioned above. Also, please pay attention to all procedures to ensure that your home is bought and sold smoothly. I hope you find this article useful.
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Source : http://i0.wp.com/www.dekoruma.com/artikel/114844/memahami-bphtb
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