Regulation No. 32/PMK.03/2005 on procedures for sharing results of revenue from land and building title acquisition fee between the central and regional governments.

Results of revenue from land and building title acquisition fee are shared by the central and regional government with a ratio of 20 percent and 80 percent, respectively (art. 2). Tax service offices shall issue decisions on the stipulation of the sharing of results of revenue and orders to pay to the sharing of results of revenue to the respective provinces and regencies/cities (art. 3). Results of the revenue constitute regional income.

Indonesia · 2005-05-23