Department of Revenue of West Sulawesi Province Reviewed Act on Regional Tax and Retribution

Regional Revenue Office West Sulawesi province filed a substantive review of Law 28/2009 on Regional Taxes and Levies of the 1945 Constitution. The first trial of preliminary examination was held by the Constitutional Court (MK) on Monday (15/10). Registrar of the Court registered the case with number 97/PUU-X/2012. The applicants were Mujirin M. Yamin, Hasrat Kaimuddin, and Andi Jalil Andi Laebbe.

The applicant, represented by lawyer Muhammad Hatta argued that their constitutional rights have been violated as a public legal entity with the enactment of the Act, especially Article 21, paragraph (1), Article 25 paragraph (2) and Article 94 paragraph (2). The loss was due to failure by the applicant does not withdraw and enjoy the tax benefit of surface water to supplement local revenues West Sulawesi province. "According to the Petitioners phrase" retrieval and utilization of surface water "in Article 21 paragraph (1) and the phrase" tax payable collected surface water from areas where water is "in Article 25 paragraph (2) of Law no. 28 Year 2009 clearly inhibits applicant to get revenue sharing from hydropower Bakaru," explained Hatta.

Historically, Hatta added before Law. 28 Year 2009 regional district in the county of West Sulawesi Mamasa get tax sharing surface water based on Law no. 34 of 2000 on Regional Taxes and Levies were later confirmed by Bylaw No. 3 of 2002. After the formation of West Sulawesi province and enactment of Law No. 28 In 2009, the District Mamasa is not getting tax division of surface water due to the location of hydropower hydropower Bakaru were Pinrag regency, South Sulawesi Province. Law no. 28 In 2009 the owners of unregulated water resources get tax revenue and tax revenue on surface water across the province where there are 2 areas and the province where water sources are, but only regulated tax revenue is only given to the areas of managing water resources means areas that have not got a water source contributions

"Based on data from the Ministry of Forestry, Directorate General of Social Forestry and Watershed Management Watershed Management Institute Lariang Mamasa wide catchment area for hydropower Bakaru West Sulawesi province is 80% and 20% of South Sulawesi province, according to Petitioner therefore a quo provision is unfair and discriminatory because the applicant was not able to enjoy tax payment of surface water," said Hatta.

Constitutional judges were chaired by Justice Muhammad Alim, assisted by Anwar Usman and Achmad Sodiki give advice to the applicant. According to Alim, the Applicant must pay attention to legal status (legal standing) in his petition. "The applicant should pay attention to Article 25 of the letter F which states that," Head area has duties and powers: represents the area in and out of court, and may appoint legal counsel to represent him in accordance with the laws and regulations'. The Court is the court, which should apply is the head of the region, in this case Mamasa Regent as the injured party and represent the region," he said.

Meanwhile, Deputy Chief Justice Ahmad Sodiki suggested that the applicant eliminate petition points (5) requiring that judges declare Article 94 Constitutional Law. 2009 added clause that governs the distribution of tax-surface water across the province. "The Court does not have the authority as a legislative review to add the verse," he explained.

Constitutional judges allow time for the applicant for 14 days to make improvements to the application. The next trial would be examined repairs. (Lulu Anjarsari / mh/

Monday, October 15, 2012 | 18:11 WIB 75