TEMPO.CO, Jakarta – Jakarta Governor Anies Baswedan issued a regulation on 2021 fiscal incentives for the economic recovery of people affected by the Covid-19 pandemic. The regulation is stated in Governor Regulation Number 60 of 2021 concerning Fiscal Incentives 2021.
“Immediately taking advantage of the 2021 fiscal incentives,” said Anies in Jakarta, Wednesday, August 18, 2021.
Five incentives for taxpayers
The following are five incentives contained in the regulation:
1. Rural and Urban Land and Building Tax (PBB P2) for the 2013-2020 tax year for taxpayers who make payments in the period August to September 2021 are given a 10 percent relief and administrative sanctions are removed. Meanwhile, PBB P2 for fiscal year 2021 paid in August is given a 20 percent relief and PBB P2 for fiscal year 2021 paid in September is given 15 percent relief.
2. Motor Vehicle Tax (PKB) for tax years below 2021 for taxpayers who make payments from August to September are given a 5 percent relief and administrative sanctions are removed. For the 2021 tax year PKB paid for the August period, a 10 percent relief is given and the 2021 tax year PKB paid in September is given a 5 percent relief.
3. Transfer of Motorized Vehicle Title Fee (BBNKB) for the second and subsequent submissions for taxpayers who make payments from August to September are given a 50 percent relief and administrative sanctions are removed.
4. Land and Building Rights Acquisition Fee (BPHTB) for individual taxpayers for the first time ownership of a house/flat with a Tax Object Principal Value (NPOP) of more than Rp2 billion to Rp3 billion. Taxpayers who pay BPHTB in August are given a 50 percent relief, payments from September to October are given a 25 percent relief and payments from November to December are given a 10 percent relief.
5. Advertisements for tax years under 2021 and 2021 for taxpayers who make payments in the August period are given a 10 percent relief and payments in September are given 5 percent. Administrative sanctions are removed for the two payment periods. The incentives are given automatically by the system, except for BPHTB providing principal deductions through the taxpayer’s application to the Regional Tax Collection Service Unit (UPPPD) office by completing the administrative requirements in accordance with Pergub 60 of 2021. Meanwhile, based on Pergub 60 of 2021, the granting of relief from PBB-P2 provisions for 2021 is granted automatically, provided that they have never applied for a principal reduction. Other than that, do not have installments of PBB-P2 payments and do not have arrears before 2021.