What if the Sale and Purchase Deed (AJB) of an apartment unit is not being processed?

Article 1 paragraph (1) Law No. 21 Year 1997 regarding Tax on Acquisition of Land and Buildings Rights (Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB Law)), states that Tax on Acquisition of Land of Buildings Rights is the tax that is charged for the acquisition of Land and buildings Rights, which further will be called tax. It is stated clearly that before the transaction according to AJB is complete, there are no Rights transferred from the Developer or the Administrator to the Buyer. Therefore it is not justified and allowed for the Developer and Administrator to collect BPHTB.

Related to the billing/collecting, in Article 10 paragraph (2) BPHTB Law states that BPHTB payment is done in or Post Office or other institution appointed by the Minister. Therefore if the transaction according to AJB is not yet done and there are no appointment for billing/collecting by the Minister then it is clear that Developer or Administrator has no right and is not allowed to bill/collect BPHTB.


  20 Mei 2019