As is known, all income received by someone who has entered the category of taxpayers is not exempt from the imposition of income tax (PPh). This includes income received from the transfer of land and/or building rights (PHTB). However, the obligation to pay PPh on income earned through PHTB can be exempted for certain taxpayers. Provisions regarding the exemption from paying taxes on income from this PHTB are regulated in the Regulation of the Director General (Perdirjen) of Taxes Number PER-30/PJ/2009. Exceptions from tax payments on income from PHTB can be obtained if the Directorate General of Taxes (DGT) issues a tax exemption certificate (SKB). Ok, how do I submit an application for this SKB, and what are the criteria for a taxpayer who gets an exemption from taxation on income from PHTB? follow the following methods.
As previously stated, the exemption from taxation on income from PHTB is granted if the DGT issues an income tax SKB. Referring to Article 4 Paragraph (1) of the Director General of Taxes No. PER-30/PJ/2009, the application for SKB PPh on income from PHTB in the form of a grant, must be submitted in writing by the person or entity making the transfer of rights. The application for the SKB PPh shall be submitted to the Tax Service Office (KPP) where the individual or entity concerned is registered. Applications submitted must be accompanied by a statement of grant. Meanwhile, the submission of SKB PPh in the case of transfer of rights to land and/or buildings due to inheritance is regulated in Article 4 Paragraph (2) of the Director General of Taxes No. PER-30/PJ/2009. The submission is made by the heirs, with the same conditions as the SKB application for PHTB grants. Then, the application submitted must be accompanied by a statement of inheritance distribution. On the application for SKB PPh on income from PHTB submitted, the Head of the KPP must make a decision within a maximum period of three working days after the application is received by the KPP. If within three days, the Head of the KPP does not make a decision, the submitted application is deemed to have been granted. After that, the Head of KPP must issue SKB PPh on income from PHTB no later than two working days from the end of the specified three-day period. If the application for SKB PPh on income from PHTB is rejected, the Head of KPP must submit a notification of rejection to the applicant’s taxpayer.