DKI Provincial Government Provides UN-P2 Tax Incentives, Here Are The Details

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JAKARTA - The DKI Jakarta Provincial Government has issued an incentive policy in the form of granting relief, reduction, and exemption from the principal tax and/or tax sanctions as well as tax payment installment facilities that are payable to Rural and Urban Land and Building Taxes (PBB-P2).

Head of the DKI Jakarta Provincial Revenue Agency, Lusiana Herawati, said that this incentive was issued to help reduce the burden on taxpayers in fulfilling their tax obligations.

In addition, the DKI Provincial Government also wants to maintain people's purchasing power from these incentives, so that the goal of collecting regional tax revenues, especially PBB-P2, can be realized optimally.

"Therefore, we urge the public to take advantage of this fiscal incentive so that taxpayers can be helped in paying off their tax obligations as well as efforts to help DKI Jakarta's economic recovery," Lusiana said in a statement, Thursday, June 6.

Lusiana explained that the scope of PBB-P2 incentives includes exemption from tax principals, reduction of principal payments, basic relief, and exemption of administrative sanctions. The details:

1. UN-P2 exemption for 2024 Basic Liberation is 100 percent given for the category : a. Residence object belonging to a PERSON. Residentials with NJOP up to Rp2 billion. Only given to taxpayers for 1 UN-P2d object If taxpayers have more than 1 tax object, the largest exemption will be given to the largest NJOP according to data conditions on the regional taxation system as of January 1, 2024.

2. The basic 50 percent exemption is given for the category: 1) PBB-P2 which must be paid in the 2023 SPPT fiscal year amounting to Rp0.2) Not fulfilling the provisions to be granted 100 percent exemption.3) Not including the PBB-P2 which was only set for the 2024 fiscal year.

3. Exemption of a certain value, given for the category : 1) PBB-P2 that must be paid in the 2023 SPPT fiscal year more than Rp0.2) The increase in the UN-P2 fiscal year 2024 is more than 25 percent of the PBB-P2 that must be paid for the 2023.3 tax year) Does not meet the criteria for granting 100 percent exemption. 4) Not including UN-P2 objects that experience an increase in the area of the earth and/or building.5) Not including UN-P2 objects that have been recorded. data on individual assessment results that have just been determined for the determination of the 2024 tax year.

4. The Policy for reducing PBB-P2 Principles in 2024, is given to: a. Private people's taxes exempt from the provision of basic exemptions, namely the new UN object in 2024, the UN-P2 object that experiences an increase in the area of the earth and/or buildings, and the PBB-P2 object that has been recorded data on individual assessment results that have just been determined for the stipulation of the tax year 2024.b. Taxpayers for low-income individuals so that UN-P2 obligations are difficult to fulfill.c. Mandatory body taxes that suffered losses or decreased net activation in the previous tax year.d. Taxpaying objects whose tax objects are affected by natural disasters, fires, riots, riots, and/or non-natural disasters.

The reduction of the principal of PBB-P2 was given for the application of taxpayers, which was submitted electronically through the tax page.jakarta.go.id. The maximum percentage given is 100 percent.

Meanwhile, the requirements for submitting applications for the principal reduction of PBB-P2 in 2024 include:- 1 application for 1 SPPT- submitted electronically through the tax page.jakarta.go.id- submitted by the taxpayer whose name is listed in the SPPT- in terms of taxpayers in the form of a body, submitted by a management whose name is listed in the deed of establishment and/or body change- in the event that the application is submitted by not a taxpayer, the application must be accompanied by a power of attorney

5. The principal payment installment, submitted to the PBB-P2 in 2024 and the arrears of the PBB-P2 in 2013-2023. The application is submitted through the taxonline.jakarta.go.id page. Time limit for submitting an installment application no later than July 31, 2024. The provision is: a. Taxpayers do not apply for reduction, relief and/or principal exemption from the SPPT which is applied for principal payment in installments. The PB-P2 that must be paid is at least Rp100 millionc. can be given at most 10 installments consecutively in the period before the end of 2024

6. The principal relief of taxpayer payments in DKI Jakarta when making PBB-P2 payments includes: a. As much as 10 percent for the payment of PBB-P2 in 2013-2024 Period from June 4, 2024 to August 31, 2024b. As much as 5 percent for the payment of PBB-P2 in 2013-2024 Period from September 1, 2024 to November 30, 2024.

6. Exemption of administrative sanctions. The granting of administrative sanctions is given with a percentage of 100 percent b. The granting of this administrative sanction exemption is carried out by adjusting to the regional tax management information system, without having to be taxpayers submit a request in a mantric manner. The granting of sanctions is exempt from regional tax arrears.