DECREE OF THE MINISTER OF HOME AFFAIRS NO. 35/2002 DATED JULY 16, 2002
ON
GUIDELINES FOR ALLOCATING THE COST OF COLLECTION OF REGIONAL TAXES
THE MINISTER OF HOME AFFAIRS,
Considering :
a. that in a bid to ensure the effective and optimal distribution of cost of collection of regional taxes as the enforcement of Article 76, sub-article (2) of Government Regulation No. 65/2001 on Regional Taxes, it is necessary to amend Decree of the Minister of Home Affairs No. 27/2002 on Guidelines for Allocating Cost of Collection of Regional Taxes;
b. that the amendment as meant in letter a needs to be stipulated by a decree of the Minister of Home Affairs.
In view of :
1. Law No. 18/1997 on Regional Taxes and Regional Levies (Statute Book of 1997 No. 41, Supplement to Statute Book No. 3685) as already amended by Law No. 34/2000 (Statute Book of 2000 No. 246, Supplement to Statute Book No. 4048);
2. Law No. 22/1999 on Regional Administration (Statute Book of 1999 No. 60, Supplement to Statute Book No. 3839);
3. Law No. 25/1999 on Financial Equilibrium Between the Central and Regional Governments (Statute Book of 1999 No. 72, Supplement to Statute Book No. 3848);
4. Government Regulation No. 65/2001 on Regional Taxes (Statute Book of 2001No. 118, Supplement to Statute Book No. 4138);
5. Presidential Decree No. 102/2001 on the Status, Tasks, Functions, Authority, Organizational Structures and Working Systems of Ministries;
6. Decree of the Minister of Home Affairs No. 170/1997 on Guidelines on Procedures for Collecting Regional Taxes;
7. Decree of the Minister of Home Affairs No. 43/1999 on the System and Procedures for Administration of Regional Taxes, Regional Levies and Other Incoming Revenues;
8. Decree of the Minister of Home Affairs No. 40/2001 on the Organization and Working System of the Ministry of Home Affairs.
DECIDES :
To stipulate :
THE DECREE OF THE MINISTER OF HOME AFFAIRS ON GUIDELINES FOR ALLOCATING COST OF COLLECTION OF REGIONAL TAX.
CHAPTER I
GENERAL PROVISIONS Article 1
In this decree, what is meant by :
1. Regions are provinces or regencies or cities;
3. Regional taxes are compulsory fees paid by individuals or institutions to regions without direct equivalent-compensation which can be forced on the basis of the existing regulations and laws, used for financing regional public administration and development;
4. Tax on motor vehicles, hereinafter abbreviated by PKB, is tax imposed on ownership of motor vehicles and/or control over motor vehicles;
5. Free of transfer of ownership of motor vehicles, hereinafter abbreviated by BBN-KB, is tax on the transfer of the ownership motor vehicles as the result of agreement of two parties or unilateral act or conditioning arising from trade, exchange, grant, heritage or entry into business entities;
6. Tax on fuel oil of motor vehicles, hereinafter abbreviated by PBB-KB, is tax on fuel oil provided or considered as used for motor vehicles, including fuel oil used for vehicles on waters;
7. Tax on road illumination, hereinafter abbreviated by PPJ, is tax imposed on the use of electricity with a provision that road illumination whose bill is paid by the regional governments is available in the regional territory;
8. Collection is a series of activities, starting from the gathering of data on tax objects and subjects, stipulation of the amount of tax due, up to the collection of tax from taxpayers as well as supervision over their remittance;
9. Cost of collection is the cost provided for officers executing the collection and supporting officers in the framework of the activity of collection.
CHAPTER II COST OF COLLECTION
First Part General Article 2
In the framework of collecting regional taxes, a cost of collection can be provided.
Article 3
(1) The cost of the collection is stipulated at maximally 5% (five percent) of the realized revenue from regional taxes.
(2) The percentage of the amount of the cost of the collection as meant in sub-article (1) is stipulated in a regional regulation.
Second Part Tax on Motor Vehicles
And Free of Transfer of Ownership of Motor Vehicles Article 4
The cost of the collection of PKB, BBN-KB is allocated as follows : a. 70% (seventy percent) to collecting apparatuses;
b. 30% (thirty percent) to supporting apparatuses, of which :
1) 2,5% (two point five percent) are designated to the central fostering team; 2) 7,5% (seven point five percent) are designated to police;
3) 20% (twenty percent) are designated to other supporting apparatuses..
Third Part
Tax on Fuel Oil of Motor Vehicles Article 5
1) 20% (twenty percent) are designated to the managing service/institution;
2) 60% (sixty percent) are designated to state oil and gas mining company Pertamina and producers of fuel oil of motor vehicles.
b. 20% (twenty percent) to supporting apparatuses, of which : 1) 5% (five percent) are designated to the central fostering team; 2) 15% (fifteen percent) are designated to other supporting apparatuses.
Fourth Part
Tax on Road Illumination Article 6
The cost of the collection of PPJ by state-owned electricity company PT PLN is allocated as follows : a. 94% (ninety four percent) to collecting apparatuses, of which :
1) 54% (fifty four percent) are designated to the cost of the collection by PT PLN;
2) 20% (twenty percent) are designated to the officers of the local office of PT PLN related to the execution of the collection;
3) 20% (twenty percent) are designated to the officers of the regional government related to the execution of the collection.
b. 6% (six percent) are designated to supporting apparatuses namely the central fostering team.
Fifth Part Execution
Article 7
The allocation of the cost of the collection as meant in Article 4, Article 5 and Article 7 is stipulated by a decision of the head of region.
Article 8
The allocation of the cost of the collection of tax on the intake and exploitation of underground water and land surface water, tax on motor vehicles on water areas, and fee of transfer of ownership of motor vehicles on water areas, exploration of minerals of category C, billboard tax, hotel tax, restaurant tax, parking tax, entertainment tax and other taxes is stipulated by a decision of the head of region.
Article 9
(1) The allocation of the cost of collection to the collecting apparatuses as meant in Article 4, letter a, Article 5 letter a and Article 6, letter a is further regulated by the head of region or leaders of the concerned company/institution;
(2) The allocation of the cost of collection to the supporting apparatuses as meant in Article 4, letter b, Article 5 letter b and Article 6 letter b is further regulated by :
a. the Minister of Home Affairs, in the case of the central fostering team; b. the State Police Chief, in the case of police;
c. leaders of the concerned supporting companies/institutions, in the case of other supporting apparatuses.
CHAPTER III CLOSING PROVISIONS
Article 10
Article 11
This decree starts to be effective on the date of stipulation.
Stipulated in Jakarta On July 16, 2002
THE MINISTER OF HOME AFFAIRS sgd.
