Legal Responsibility Notary

Oct 13, 2025 by wbrum.org 120 views

Juridical Analysis: Cancellation of Land and Building Sale and Purchase, PHTB Tax, and Notary Responsibility

Introduction

The sale and purchase of land and buildings is a significant transaction that involves various parties, including the seller, buyer, and notary. In practice, notaries often overlook the provisions of Article 16 paragraph (1) letter a jo. Article 39 paragraph (2) of the Notary Position Law, which can lead to losses for the parties involved. This article will discuss the legal responsibility of the notary in the case of cancellation of land and building buying and selling, as well as how the final income tax on PHTB (Income Tax on land and building transactions) and BPHTB (Land and Building Rights Acquisition Duty) is imposed in the transaction.

Legal Responsibility Notary

The notary plays a crucial role in the sale and purchase of land and buildings. According to the priority principle in Article 16 paragraph (1) letter a of the Notary Position Law, the notary is responsible for making a valid and correct authentic deed. If the notary is negligent in carrying out their duties, they can be prosecuted legally. The principle of professional responsibility also applies, where the notary is obliged to act carefully and thoroughly in carrying out their duties.

In the case of cancellation of buying and selling land and buildings due to a notary error, the disadvantaged party can demand compensation or compensation. This is based on the principle of professional responsibility, where the notary is obliged to act carefully and thoroughly in carrying out their duties. The notary's error can lead to financial losses for the parties involved, including the seller, buyer, and notary themselves.

PHTB and BPHTB Tax in Buying and Selling Land and Buildings

Collection of PHTB and BPHTB for the sale and purchase of land and buildings is regulated in Government Regulation Number 34 of 2016 concerning Income Tax on Income from Income from Transfer of Land and/or Building Rights Status and Binding Agreement for Sale and Purchase of Land and/or Buildings. The regulation states that the seller, as the subject of recipients of income due to the sale and purchase of land and buildings, is obliged to pay income tax to the state and report to the Tax Service Office (KPP) where the seller is registered.

The PHTB and BPHTB tax is imposed on the seller, and the amount of tax depends on the value of the land and building being sold. The tax is calculated based on the selling price of the land and building, and the seller is required to pay the tax within a certain period. Failure to pay the tax on time can result in penalties and fines.

PHTB and BPHTB Tax Returns

If there is a cancellation of buying and selling land and buildings, PHTB and BPHTB tax that have been paid can be returned. The procedure is by applying for excessive tax returns. The request was submitted with a certificate of cancellation of the sale and purchase deed and other supporting documents. The tax return will be carried out within one month since the application was received and processed by the KPP, with the issuance of the Certificate of Excess Taxes.

The return of PHTB and BPHTB tax is an important aspect of the sale and purchase of land and buildings. If the tax has been paid in error, the seller can apply for a refund. However, the application process can be complex and time-consuming, and the seller may need to provide additional documentation to support their claim.

Conclusion

Cancellation of buying and selling land and buildings due to notary errors can cause losses to the parties, including tax issues. Notary has a legal responsibility to make an authentic deed that is legitimate and correct, and can be prosecuted if negligent in carrying out their duties. PHTB and BPHTB tax that have been paid due to the sale and purchase of land and buildings that are canceled can be returned by applying for tax returns to KPP.

Suggestion

Before conducting a sale and purchase of land and buildings, it is essential to consult with an experienced and thorough notary in making authentic deeds. This aims to minimize the risk of loss and minimize errors in the taxation process. The notary should ensure that the deed is valid and correct, and that all necessary taxes have been paid. Additionally, the seller and buyer should ensure that they understand the tax implications of the sale and purchase, and that they have complied with all relevant regulations.

Notary's Role in Sale and Purchase of Land and Buildings

The notary plays a crucial role in the sale and purchase of land and buildings. They are responsible for making an authentic deed that is valid and correct, and for ensuring that all necessary taxes have been paid. The notary should also provide guidance to the seller and buyer on the tax implications of the sale and purchase, and ensure that they have complied with all relevant regulations.

Tax Implications of Sale and Purchase of Land and Buildings

The sale and purchase of land and buildings involves various taxes, including PHTB and BPHTB. The tax implications of the sale and purchase depend on the value of the land and building being sold, and the seller is required to pay the tax within a certain period. Failure to pay the tax on time can result in penalties and fines.

Conclusion

In conclusion, the sale and purchase of land and buildings is a complex transaction that involves various parties, including the seller, buyer, and notary. The notary plays a crucial role in the sale and purchase, and is responsible for making an authentic deed that is valid and correct. The notary should also provide guidance to the seller and buyer on the tax implications of the sale and purchase, and ensure that they have complied with all relevant regulations.

Recommendation

Based on the analysis of the legal responsibility of the notary in the case of cancellation of land and building buying and selling, as well as how the final income tax on PHTB and BPHTB is imposed in the transaction, the following recommendations are made:

Notaries should ensure that they are aware of the provisions of Article 16 paragraph (1) letter a jo. Article 39 paragraph (2) of the Notary Position Law, and that they are responsible for making a valid and correct authentic deed.
Sellers and buyers should ensure that they understand the tax implications of the sale and purchase, and that they have complied with all relevant regulations.
The tax return process for PHTB and BPHTB tax should be simplified, and the application process should be made easier for the seller.
The notary should provide guidance to the seller and buyer on the tax implications of the sale and purchase, and ensure that they have complied with all relevant regulations.

Final Thoughts

The sale and purchase of land and buildings is a complex transaction that involves various parties, including the seller, buyer, and notary. The notary plays a crucial role in the sale and purchase, and is responsible for making an authentic deed that is valid and correct. The notary should also provide guidance to the seller and buyer on the tax implications of the sale and purchase, and ensure that they have complied with all relevant regulations.
Juridical Analysis: Cancellation of Land and Building Sale and Purchase, PHTB Tax, and Notary Responsibility

Q&A: Cancellation of Land and Building Sale and Purchase, PHTB Tax, and Notary Responsibility

Q: What is the role of a notary in the sale and purchase of land and buildings?

A: The notary plays a crucial role in the sale and purchase of land and buildings. They are responsible for making an authentic deed that is valid and correct, and for ensuring that all necessary taxes have been paid.

Q: What is PHTB tax, and how is it imposed on the sale and purchase of land and buildings?

A: PHTB tax is a type of income tax imposed on the sale and purchase of land and buildings. The tax is calculated based on the selling price of the land and building, and the seller is required to pay the tax within a certain period.

Q: What is BPHTB tax, and how is it imposed on the sale and purchase of land and buildings?

A: BPHTB tax is a type of land and building rights acquisition duty imposed on the sale and purchase of land and buildings. The tax is calculated based on the value of the land and building being sold, and the seller is required to pay the tax within a certain period.

Q: What happens if there is a cancellation of the sale and purchase of land and buildings?

A: If there is a cancellation of the sale and purchase of land and buildings, the PHTB and BPHTB tax that have been paid can be returned. The procedure is by applying for excessive tax returns.

Q: What documents are required to apply for a return of PHTB and BPHTB tax?

A: The following documents are required to apply for a return of PHTB and BPHTB tax:

Certificate of cancellation of the sale and purchase deed
Supporting documents, such as proof of payment of tax

Q: How long does it take to process a return of PHTB and BPHTB tax?

A: The tax return process for PHTB and BPHTB tax is typically completed within one month since the application was received and processed by the KPP.

Q: What are the consequences of failing to pay PHTB and BPHTB tax on time?

A: Failure to pay PHTB and BPHTB tax on time can result in penalties and fines.

Q: Can a notary be held responsible for errors in the sale and purchase of land and buildings?

A: Yes, a notary can be held responsible for errors in the sale and purchase of land and buildings. The notary is responsible for making a valid and correct authentic deed, and can be prosecuted if negligent in carrying out their duties.

Q: What is the principle of professional responsibility in the context of notary services?

A: The principle of professional responsibility in the context of notary services requires the notary to act carefully and thoroughly in carrying out their duties. This includes ensuring that the deed is valid and correct, and that all necessary taxes have been paid.

Q: What are the benefits of consulting with an experienced and thorough notary in the sale and purchase of land and buildings?

A: Consulting with an experienced and thorough notary in the sale and purchase of land and buildings can help minimize the risk of loss and minimize errors in the taxation process. The notary can provide guidance on the tax implications of the sale and purchase, and ensure that all necessary taxes have been paid.

Q: What are the tax implications of the sale and purchase of land and buildings?

A: The tax implications of the sale and purchase of land and buildings depend on the value of the land and building being sold, and the seller is required to pay the tax within a certain period. The tax is calculated based on the selling price of the land and building, and the seller is required to pay the tax within a certain period.

Q: Can a seller apply for a refund of PHTB and BPHTB tax if the sale and purchase of land and buildings is canceled?

A: Yes, a seller can apply for a refund of PHTB and BPHTB tax if the sale and purchase of land and buildings is canceled. The procedure is by applying for excessive tax returns.

Q: What is the role of the Tax Service Office (KPP) in the sale and purchase of land and buildings?

A: The Tax Service Office (KPP) is responsible for collecting PHTB and BPHTB tax on the sale and purchase of land and buildings. The KPP also provides guidance on the tax implications of the sale and purchase, and ensures that all necessary taxes have been paid.

Q: What are the consequences of failing to comply with tax regulations in the sale and purchase of land and buildings?

A: Failure to comply with tax regulations in the sale and purchase of land and buildings can result in penalties and fines.