New, Here Are The New Provisions For UN Reduction Issued By The Government

Illustration of Earth and Building Taxes (village.gunungkidulkab.go.id)

YOGYAKARTA The public must know new provisions regarding the reduction of the PBB or Land and Building Taxes. This is because the Government has issued a new provision contained in the Regulation of the Minister of Finance (PMK) Number 129 of 2023 concerning the Provision of Land and Building Tax Reduction.

This PMK enhances administrative governance and provides more certainty of convenience, and services in providing UN reductions from previously regulated at PMK Number 82/PMK.03/2017. PMK-129 itself was promulgated on November 30, 2023 and comes into effect 30 days from the date of promulgation.

Reporting from Antara, Sunday, December 17, the Director of Counseling, Services, and Public Relations of the Ministry of Finance, Dwi Astuti, explained that the improvements made included adjustments to tax objects that could be given to reduce the UN, add electronic channels in submitting and completing applications, and regulations related to the provision of UN reductions on a position basis.

There are several interesting points to consider regarding the new PMK-129 provisions related to the reduction of the UN, namely as follows.

1. UN Arrears Have The Opportunity to Advance Reduction

For taxpayers (WP) who are in arrears, the UN is allowed to apply for a reduction. This is also explained in PMK 129/2023, that taxpayers who have UN arrears have the opportunity to propose a reduction to the United Nations.

The improvement carried out is that taxpayers have certain conditions, namely experiencing commercial losses and liquidity difficulties for 2 consecutive years. This condition is different from the previous regulation, namely the end of the financial year for Compulsory Taxpayers, or calendar year for WP records before the submission year.

2. Liquidity Changes

Then the liquidity difficulties in question changed to the inability of taxpayers to pay short-term liabilities with smooth assets, while previously it was cash obtained from business activities.

Furthermore, if previously in PMK it was stated that taxpayers should not have UN arrears, then in the latest PMK the provisions were removed.

3. Time-Term Application for Natural Disasters

In PMK-129 it is explained that the validation period for natural disasters or other extraordinary events that were previously proposed no later than 6 months after the incident turned out to be submitted in the same year as the incident.

4. Applications Can Be Submitted Via Electronics

Applications submitted by WP, in PMK-129, can be submitted via electronic channels.

5. Distribution of the United Nations by Position

In PMK-129, improvements also regulate the provision of UN reductions on a position, and reductions are only given to UN objects affected by natural disasters. The authority to determine itself is delegated to the Head of the DGT Regional Office to conduct research as well as make decisions.

Sebagai informasi tambahan, ada beberapa cara bayar PBB online berpercaya yang bisa dilakukan oleh masyarakat wajib paja.

In addition to the new provisions regarding the reduction of the PBB, visit VOI.ID to get other interesting information.