Land & Houses Inheritance Tax Free You Know, But There Are Conditions!

Land & Houses Inheritance Tax Free You Know, But There Are Conditions!

People who have inherited land and buildings can be tax free, but there are conditions. One of the requirements is to have an Income Tax Free Certificate (SKB). The above is stated in the Regulation of the Director General of Taxes Number 30/PJ/2009 concerning Procedures for Granting Exceptions from the Obligation to Pay or Collect Income Tax on Income from the Transfer of Land and/or Building Rights.

In the regulation, it is explained that the payment or collection of income tax on income from land and/or building rights (PHTB) is excluded, one of which is the transfer of land and/or building rights due to inheritance. This is stated in Article 2 paragraph (e) of the Regulation of the Director General of Taxes Number 30/PJ/2009.

“Exemption from the obligation to pay or collect Income Tax on income from the transfer of rights to land and/or buildings as referred to in Article 2 paragraph (1) letter a, letter c, letter d, and letter e, is granted by issuing a Certificate of Free Income Tax on income from the transfer of rights to land and/or buildings,” wrote Article 3 of the bleid,

Adapun permohonan untuk memperoleh Surat Keterangan Bebas Pajak Penghasilan atas pengalihan dari PHTB diajukan secara tertulis dengan datang langsung ke Kantor Pelayanan Pajak (KPP) yang bersangkutan terdaftar. Dalam hal permohonan untuk memperoleh Surat Keterangan Bebas Pajak Penghasilan atas PHTB dapat diajukan oleh ahli waris.

“Permohonan harus dilampiri dengan Surat Pernyataan Pembagian Waris dengan format sesuai dengan lampiran IV yang tidak terpisahkan dari Peraturan Direktur Jenderal Pajak ini,” tulis Pasal 4 ayat (c). Kemudian Kepala KPP harus memberikan keputusan dalam jangka waktu paling lama 3 hari kerja, sejak tanggal surat permohonan Surat Keterangan Bebas Pajak Penghasilan atas penghasilan dari PHTB diterima secara lengkap.

Apabila Kepala KPP tidak memberikan keputusan dalam jangka waktu yang telah ditentukan, permohonan dianggap dikabulkan dan Kepala KPP harus menerbitkan Surat Keterangan Bebas Pajak paling lama 2 hari terhitung sejak jangka waktu tersebut berakhir. Kendati demikian, ada pula pengecualian dari kewajiban pembayaran atau pemungutan pajak atas penghasilan dari PHTB, yang dapat diberikan langsung tanpa penerbitan Surat Keterangan Bebas Pajak, dengan dua kriteria wajib pajak.

There are two criteria for taxpayers who can get exemptions without a Tax Free Certificate, namely individuals or entities that receive or earn income on land and/or building rights to the government for the implementation of development for the public interest that requires special requirements.

Second, the transfer of rights to land and/or buildings carried out by individuals or entities that are not tax subjects.

As for the individual or entity concerned, they can go directly to the KPP and must attach:

1. Grant Declaration Letter in the format according to Appendix III contained in the Regulation of the Director General of Taxes Number 30/PJ/2009

2. Statement of Income Below Non-Taxable Income and the Gross Amount of Transfer of Land and/or Building Rights is less than Rp. 60 million in the format according to the specified format.

3. Copy of Family Card

4. Photocopy of tax return due for Land and Building Tax (PBB) for the year concerned.

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