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The Things You Need to Pay Attention Selling Factory Land

Saturday - 15/04/2017 16:50
Land and buildings are the main human needs that cannot be negotiated. To build a building, the land is needed where the process of getting it is never easy. One of the building type that require a land is a “factory”.
The Things You Need to Pay Attention Selling Factory Land
The function of the factory besides storing the goods produced also needed to produce goods. There are various things that need to be considered in the process of buying and selling factory land. What is that? Here are some of them!

Completing Seller Documents

The first thing to note is completing the seller's documents. Some mandatory documents must be in place: photocopies of Identity Card or KTP, Family Card or KK, marriage certificate (if married), proof of payment of Land and Building Tax or PBB in the last 5 years, and Taxpayer Identification Number or NPWP.

It is not only that, but the seller is also required to include the original certificate of land rights to be sold, including certificate of ownership rights, building rights certificates, business use rights certificates, ownership certificates for the apartment units.

Completing Buyer Documents

In addition to the completeness of the seller's documents, the buyer must also attach documents. The required documents include photocopying KTP, KK, and NPWP card. If the buyer is married, the existence of the marriage certificate must also be attached. All these documents are important to avoid something unwanted.

Checking the Deed of Sale

For the factory selling process, buyers need to check the Sale and Purchase Act or AJB. This document will be checked by the Land Deed Making Officer (PPAT) regarding the authenticity of the certificate that the process is carried out at the land office.

The seller is obliged to pay income tax or PPh and the buyer is required to pay a fee for acquiring land and building rights. The provisions are as follows:

Seller Tax (PPh) = NJOP / Selling Price x 5%

Buyer Tax (BPHTB) = {NJOP / Selling Price - Non-Taxable Value} x 5%

NJOP itself is a Tax Object Selling Value where this figure is determined from the average price obtained from the sale and purchase transaction that occurs. Prospective buyers can make a statement stating that by buying land, it does not necessarily become the holder of land rights that have exceeded the maximum extent limit.

It should be sure to check whether the term of land rights has expired or not. It is because there is a time period for the Building Use Right Certificate (SHGB) and a Business Use Right Certificate (SHGU). Do not buy land with SHGB or SHGU whose conditions are due.

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