>Hello Sohib EditorOnline, have you ever wondered how to transfer your property tax (Pajak Bumi dan Bangunan/PBB) to another party or change the name on your property’s PBB certificate? In this article, we will guide you through the process of PBB name transfer, including the requirements, procedures, and FAQs.
What is Pajak Bumi dan Bangunan (PBB)?
Pajak Bumi dan Bangunan (PBB) is a tax imposed on land and buildings located in Indonesia. This tax is paid annually by the property owner and serves as a source of income for the government.
If you own a property, you are required to pay PBB every year to avoid penalties and legal issues. However, if you decide to transfer the property to someone else or change the name on your PBB certificate, you need to follow certain procedures.
How to Transfer PBB Name
The process of transferring PBB name is regulated by the government and requires several documents and procedures. Here are the steps to transfer PBB name:
Step 1: Prepare the Required Documents
Before you can transfer PBB name, you need to prepare the required documents, including:
|ID Card (KTP)||1||1|
|Land and Building Deed (AJB) or Sale and Purchase Agreement (PPJB)||1||1|
Step 2: Visit the Local Tax Office
Once you have prepared the required documents, visit the local tax office where your property is registered. Submit the documents to the officer and inform them about your intention to transfer PBB name.
Step 3: Pay the Transfer Fee
The local tax office will inform you about the transfer fee, which is usually around 1% of the property’s value. Pay the fee to the officer and keep the receipt as proof of payment.
Step 4: Wait for the Process
After you have completed the previous steps, wait for the process to complete. The local tax office will verify the documents and update the PBB certificate with the new name. The process usually takes around 7-14 days.
Step 5: Collect the New PBB Certificate
Once the process is complete, visit the local tax office again and collect the new PBB certificate with the updated name. Keep the new certificate in a safe place as proof of ownership.
What is the difference between PBB and NJOP?
Pajak Bumi dan Bangunan (PBB) is a tax imposed on land and buildings, while Nilai Jual Objek Pajak (NJOP) is the government’s assessed value of the property for taxation purposes. NJOP is used to determine the amount of PBB that the property owner needs to pay every year.
Can I transfer PBB name without the land and building deed?
No. To transfer PBB name, you need to provide the land and building deed (AJB) or sale and purchase agreement (PPJB) as proof of ownership.
Can I transfer PBB name if there are still outstanding tax payments?
No. You need to settle all outstanding tax payments before you can transfer PBB name.
Can I transfer PBB name if the property is still under a mortgage?
Yes. However, you need to obtain the consent of the mortgage holder before transferring PBB name.
How often do I need to pay PBB?
You need to pay PBB annually before the due date, which is usually on March 31st.
That’s all about how to transfer PBB name in Indonesia. We hope this article helps you to understand the procedures and requirements of PBB name transfer. If you have any questions, please feel free to leave a comment below.