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Sales and Purchase Agreement As The Basis of Land Ownership Transfer Registration In The Context of Tax Amnesty
Sales and Purchase Agreement • September 20th, 2019

In 2016, the President of the Republic of Indonesia legislated the Law of the Republic of Indonesia Number 11 of 2016 on Tax Amnesty. One of the regulated policies is that assets that are still registered in the name of another person and have not been disclosed by the Taxpayer must be disclosed and transferred into the name of the Taxpayer with the exemption of income tax imposition. With this provision, the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Released the regulation Number 15 of 2017 concerning the Registration of Transfers on Land Rights in the Framework of Tax Amnesty, and followed up with the issuance of the Circular Announcement Number 9/SE/X/2017 concerning the Implementation Guidelines of the Regulation of the Minister of Agrarian and Spatial Planning/Head of National Land Agency Number 15 of 2017 concerning Registration of Transition of Land Rights in the Context of Tax Amnesty. This Circular Announcem

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