Juridical Analysis of Letter C as the basis for rights in obtaining proof of ownership of land rights

The Letter C quote is proof of tax payments in the colonial period which used the fiscal cadaster system, namely a land registration system oriented towards tax collection. However, after the Indonesian nation became independent, what applied was recht cadaster, namely land registration which prioritizes legal ownership of land rights. This research aims to determine the position of Letter C as a basis for rights in legislation and jurisprudence and to determine the factors that influence the use of Letter C as a basis for rights in obtaining proof of ownership of land rights. The type of research used is normative juridical, the Statute Approach method, using secondary data with data collection methods for primary, secondary and tertiary legal materials, using prescriptive data analysis. Based on the research it was found that: (1) There are differences between the statutory provisions, namely the ATR Ministerial Regulation No.3 of 1997 and the Agrarian Ministerial Regulation No. 2 of 1962 which places Letter C as the basis for rights in obtaining proof of ownership of land rights while the Supreme Court Decision dated 10 February 1960 No.34/K/Sip/1960 views Letter C only as proof of tax payments. (2) Factors hindering the use of Letter C as a basis for rights in obtaining proof of ownership of land rights include: (a) Differences in the accuracy of land measurements (b) The community still considers Letter C as proof of land ownership (c) The community considers land registration require high costs

Proses Pendaftaran Tanah Dari Bukti Kepemilikan Buku Letter C Menjadi Tanah Bersertipikat Hak Milik di Desa Semawung, Kecamatan Purworejo, Kabupaten Purworejo, Provinsi Jawa Tengah

Semawung Village, Purworejo Sub-District, Purworejo District is The village is inhabited by a hereditary inhabitant of the Village. Most of the land they occupy is the inherited land of the grandmother their ancestors. Lack of proof of ownership of inherited land as well as the length of land occupied, becomes a fundamental constraint for local people. The proof of ownership of inherited land is in the form Letter C. Many of the people of Semawung Village think that Letter C is proof of land rights similar to the certificate, in fact Letter C function is a proof of tax withdrawal on land. With the writing of this thesis, the author wants to know the process land registration of evidence of ownership of Letter C evidence to the ground certified property rights and any constraints faced in the land registration process from the proof of ownership of Letter C book to the ground certified property rights. After the holding of the research, the process of registration of the land from the evidence the ownership of Letter C's book as land titled is: 1) Determination of Purworejo District location as Prona location by Head Office Land of Purworejo Regency. 2) Determination of location of Semawung Village as Prona location by Head of Land Office of Purworejo Regency. 3) Establishment of PRONA implementation team. 4) Counseling by team extension of Land Office of Purworejo Regency. 5) Data collection of subjects and Land Object by Village as the proposal of the participants (in the form of nominative list participants). 6) Data collection by juridical data collectors (puldadis), for completeness of application file and Submission of Document Receipt Letters (STTD). 7) Determination of land parcels by landowners with approval neighbors bordering on every corner of the ground plane and implemented installation of the boundary mark (peg). 8) Measurement of parcels of land based on predefined and installed limit marks. 9) Session of the Committee "A" to examine the subject and object of the land being requested with pay attention to the attached requirements. 10) Verification of the right to acknowledge Announcement announced for 2 (two) months, in order to provide the opportunity of the parties to file a complaint / objection. 11) Legalization upon Announcement. 12) The right of the rights and the issuance of the right to the rights issue soil. 13) Delivery of certificate of land right in every village / kelurahan, participant bring original Proof of Identity (KTP) or Power of Attorney if authorized. With the writing of this final task is expected Village community Semawung can minimize and even overcome the constraints - a frequent problem encountered in the process of registration of land from evidence of ownership of Letter C's book to be certified so that the occupied land has status ownership and laws that are clearly in the eyes of the law

Evaluating land administration systems: a comparative method with an application to Peru and Honduras

This article develops a methodology for the evaluation of land administration systems. We propose a set of quantitative and qualitative indicators with benchmarks for each one of them that signal possible venues to improve the administration’s structure and budgetary/management arrangements, in order to bring about the following goals: (1) to contribute to public sector financing through taxes; (2) to encourage the productive and sustainable use of land, and (3) to facilitate access to land for low-income citizens. This methodology was applied to the cases of Honduras and Peru in order to refine our draft evaluation indicators, while evaluating the systems of both countries. Here we present the final refined indicators and benchmarks, and the conclusions from both case studies.land administration systems; cadastre; evaluation; performance indicators

Mobilising Tax Revenue to Finance Development: The Case for Property Taxation in Francophone Africa

In the context of a widespread focus on decentralisation in Africa, there has been an imperative to find suitable ways to maximise potential own revenue sources at all sub-national government levels. This need in particular and the need for greater domestic resource mobilisation by African states in general have been exacerbated by the current global financial crisis that has led many countries into recession and left developed and developing countries alike scrambling to find solutions at home. Indeed, greater domestic resource mobilisation will go a long way toward providing African countries with the means to finance their development agenda without relying excessively on external assistance.

Doing Business in the Czech Republic

[Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to foreign investors doing business in the Czech Republic, but also, increasingly, to large, domestic Czech companies, especially as they seek to expand into new markets. Over the past 10 years, the Czech Republic has adopted new laws in virtually every area of regulation in the Czech legal system consistent with European standards as it prepared for accession to the European Union. The Czech Republic formally joined the European Union on May 1, 2004 and its legal system continues to develop in line with European norms. Doing Business in the Czech Republic has been prepared by the Prague office of Baker & McKenzie as a general guide for those companies or persons who wish to engage in business activities or invest in the Czech Republic. The information contained in this publication is general in nature and is intended only to provide an introduction to the Czech legal system and investment climate. This publication may not be relied upon in relation to any transaction or investment decision and it should not be viewed as a substitute for specific legal and tax advice. In addition, readers should be aware that the law and its interpretation are constantly changing in the Czech Republic; as such, the information contained in this publication may quickly become outdated

Stamp duties in Indian states - a case for reform

The authors review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of its economic impacts. A review of stamp duties internationally indicates that Indian rates are exceptionally high, at rates often above 10 percent. Most countries'rates are less than 5 percent, including a number of low and middle-income developing countries. With these high rates, the authors find that while the tax has become the third largest revenue source for many Indian states, it imposes high compliance costs on taxpayers, has been subject to a good deal of evasion and fraud, and the distortionary impacts appear to be large, reducing the responsiveness of real estate markets in Indian cities by discouraging transactions essential to the efficient growth of cities. The authors then study the revenue implications of lowering stamp duty rates, which need to be understood if reform is to be viable. Evidence indicates that the current high duty rates, coupled with weak tax administration, lead to widespread evasion of the tax through under-declaration. This under-declaration of property values directly affects collection of other taxes, among them, property taxes and capital gains tax. Moreover, it indirectly affects the collection of all taxes through the impact of under-declaration on the circulation of black money. Simulations indicate that revenues lost due to a lowering of stamp duty rates closer to international levels are quite likely to be recovered in higher collections of other taxes. However, these taxes would at least in part be collected by other levels of government. So reform could be made a more viable option through appropriately designed intergovernmental transfers.Banks&Banking Reform,Environmental Economics&Policies,Tax Policy and Administration,Public Sector Economics&Finance,Public Sector Management and Reform,Public Sector Economics&Finance,Tax Policy and Administration,PublicSector Management and Reform,Urban Governance and Management,Regional Governance

A Site Value Tax for Ireland: Approach, Design and Implementation

Ireland’s Memorandum of Understanding (MoU) with the EU/IMF requires government to introduce a recurring annual property tax. While the MoU has not specified the precise form this new taxation measure will adopt, commitments in the National Recovery Plan 2011-2014 and Fine Gael/Labour Programme for Government have pointed towards the introduction of an annual Site Value Tax (SVT). Budget 2011 suggested that the yield from this tax source would grow from €180m in 2012 to reach €530m in 2014. Similarly the MoU commits government to raising additional taxation revenues of €1.5bn in 2012 and €1.1bn in 2013 with both to be partly funded by a property tax and increases to that tax. To date assessments of the feasibility of a SVT (by the Commission of Taxation and the Department of Finance) have pointed towards a series of practical difficulties associated with its introduction. This paper outlines a proposal to overcome these difficulties and to introduce a credible, fair and reliable annual SVT from January 2013. The paper uses the land registry database of the Property Registration Authority of Ireland (PRAI) to outline the structure and administration of a SVT.Taxation, Property, Fiscal Policy, Ireland