Regulation of the Director General of Taxation no. PER-42/PJ/2015 of 2015 concerning Procedures for Imposing Land and Building Tax in the Forestry Sector.

This Regulation provides for implementing guidelines, improving legal certainty and public services to tax subjects and taxpayers in the imposition of land and building tax in the forestry sector. The Regulation concerns: production forest; plantation forest; land preparation; seeding; harvesting; logging; natural forest; ecosystem conservation; biodiversity protection; business permit for the utilisation of timber and non-timber forest products; productive area; taxpayer; business work plan for forestry land tax; authority in charge; methods for calculating forestry debt; land evaluation depending on each type of area, whether productive or not; average selling price of forest products.