Directorate General of Taxes has questioned Leony about her inheritance tax complaint
The Directorate General of Taxes (DGT) at the Ministry of Finance (Kemenkeu) has spoken out regarding the inheritance tax complained about by Leony.
DGT Director of Counseling, Services, and Public Relations, Rosmauli, stated that the Income Tax (PPh) Law does regulate inheritance tax.
The tax is divided into two categories. First, there are undivided inheritance tax subjects. However, tax obligations for these subjects only arise if the undivided inheritance generates taxable income.
For example, if a taxpayer dies and leaves behind an inherited house that still generates rent before being distributed to the heirs.
The tax obligation for this rental income is fulfilled by the representative or heirs. “(Second) If the house has been distributed and becomes the property of the heirs, the inherited house is subject to income tax in the form of Final Income Tax and will be payable when the heirs transfer the title to the land and/or building certificate,” she said, as quoted on Friday (September 12).
“However, inherited houses or land can be exempted from Final Income Tax if the heirs have a Certificate of Exemption (SKB) from Income Tax for the transfer of land and/or buildings to the heirs in accordance with Article 3 paragraph (1) letter d of PER-8/PJ/2023,” he concluded.
