Everything you need to understand about buying and selling taxes
Sales tax is included in the cost factors that need to be paid close attention. In the activity of buying and selling a home as investment property, there is a calculation of the home sales tax that is specially charged to the buyer or seller.
To make it easier for those who buy and sell homes, Kania discusses important facts related to buying and selling property taxes that both parties must know and obey in the following articles. Listen to the explanation until it's gone, yes!
Income tax (PPh)
Income tax or income tax is the payment of home sales tax that must be made by the seller who receives the money from the transaction with the home buyer. Under Government Regulation No. 34 of 2016 on the new final income tax rate on the transfer of rights to land / buildings, the amount of home sales tax payable is 2.5% of the home price agreed by the buyer and seller. You must pay before issuing the certificate. Buying and selling (AJB).
Land and construction tax (PBB)
This single-family home sales tax is also the seller's responsibility and must be settled before the place of residence is transferred to the home buyer. Home sales tax in the form of land building tax (PBB) is paid within one year at a rate of 0.5% of the taxable sales price (NJKP) multiplied by the taxable sales price (NJOP). Imposition. On the other hand, for homes priced below IDR 1 billion, NJKP is charged at 20% and for homes priced above IDR 1 billion 40%.
Home sales tax from notary service fee
Of course, when you make a sale transaction, you need the services of a notary's land certificate maker (PPAT) in the area of the house you are selling. In the process, the notary will charge a standard rate set by the government as a tax on buying and selling a home. The seller is the party responsible for paying the sales tax.
Land and building rights acquisition costs (BPHTB)
On the other hand, the land / building right acquisition fee (BPHTB) is a housing sales tax borne by the purchaser. To calculate the BPHTB home sales tax, the calculation is carried out at 5%, which is the selling price of the home minus the tax exemption acquisition amount (NPOPTKP). The amount of NPOPTKP is determined by the local government in the area of the house you purchase.
Value-added tax (PPN)
If you buy a home from a developer who is a taxable entrepreneur (PKP), you are obliged to pay the home purchase tax in the form of value added tax (VAT) of 10% of the land price. However, if you purchase a home from an individual other than PKP, you will need to deposit VAT sales tax directly with the tax office.
Buying and selling tax office transfer fees (BBN)
Next is the Home Sales Tax Transfer Fee (BBN) paid by the buyer to process the transfer of the real estate certificate name from the seller. For those who purchase a home from a developer, the developer usually manages the BBN home sales tax. On the other hand, if you purchase your home individually, you can pay the tax on buying and selling BBN homes individually or through a notary service at a fee of 2% of the purchase transaction amount.
Home sales tax Preparation of home sales certificate
There is also a purchase and sales tax in the form of a sales certificate (AJB) charged by the purchaser. AJB can be processed through a notary public or PPAT. There is usually a fee of about 1%. However, if the home purchase process is carried out at a very high price, home sales tax is usually negotiable.
Home sales tax in the form of a home certificate confirmation fee
As a homebuyer, you also need to prepare budget Specifically, about Rp to confirm the home certificate, which is the tax on buying and selling a home. It's 100,000. This check is performed to verify the legality of the home certificate you purchase and to avoid problems that may occur in the future.
Home sales tax applies to all parties involved in the transaction process, whether they are sellers or buyers of homes.So don't forget to prepare budget In particular, it is intended to handle taxes on buying and selling homes so that the trading process runs smoothly to the end.
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