Each year, the society entered the Taxpayer (WP) because it has a property (either land, home, or commercial) will be charged a tax of Earth and building (PBB).
The UNITED NATIONS is the State tax imposed against the Earth and/or building by virtue of Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994.
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The UNITED NATIONS is the material nature of the tax, it is generally the magnitude of the tax rumah murah solo harga dibawah 150 juta payable is determined by the State of the object that is of the Earth/land and/or buildings. The State of the subject (who pays) did not enter determines the magnitude of the tax. Read also: anyone who Can Free the UNITED NATIONS?
There are some things that are included in the building, among other things:
The way the environment is located in a complex of buildings such as hotels, factories, and emplasemennya and others which was a unity with the building complex
The swimming pool
Shelter/refinery oil, water and gas, oil pipeline
Other facilities that provide benefits
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According to the public relations agency for tax and Regional Levies, Tuti Choiriyah, to Rumah.com, to the region of DKI Jakarta, the annual Notice (SPT) UNITED NATIONS printed en masse at the start of the year and distributed to the entire neighborhood in early February.
“It means that citizens can already take her UN in kelurahan SPT appropriate domicile from now on. Maturity alone will end in August. Not forgotten, it would be better taken from now on, “Tuti reminds.
As stated in article 5 of ACT No. 12 of 1985 jo. Act No. 12 of 1994, as the tax rate imposed on tax objects is of 0.5 percent.
And in article 6 of ACT No. 12 of 1985 jo. Act No. 12 of 1994 jo. Article 2 (3)-523/KMK KMK. 04/1998 arranged about the base of the imposition of the United Nations. In this case the imposition of the UNITED NATIONS is the Value of the tax Object (NJOP).
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The magnitude of the Value of the tax Object set every three years by the Minister of finance, except for certain areas are set up every year in accordance with the development of the regions.
Although essentially a determination of value of the object of the tax is three years, but for a particular area because of development resulted in the value of the object of the tax is large enough, then the setting value set once a year.
In setting value, the Minister of finance and Governor considerations heard observing the principle of self assessment.
“For the region of DKI Jakarta alone, the UN still rules imposed to the citizens who have a property with the Value of the tax Object (NJOP) above Rp1 billion. If under much for, Yes is not subject to tax, “he said.