Kekuatan Pembuktian Suatu Surat Pernyataan Bermaterai Dalam Sengketa Keperdataan di Pengadilan

In every civil dispute in the court, it is often to find a statement letter with a seal on it, which is used in other to proving or claiming a person's rights, nevertheles how is the legality in a civil trial? This writing is conducted in order to describe the evidentiary force of a letter made on a stamp duty through normative legal research method by examining problems normatively using a conceptual approach. A stamped statement is a privately made deed as evidence and filed in a civil dispute in court. It can have the full evidentiary force as long as the party in the letter acknowledges its veracity. Keywords: Evidence, Stamped, Civil Dispute

29. Sale of a business to a company

A sole trader or partnership may decide, for a variety of reasons, to incorporate the business. Incorporation will give rise to a number of tax and other problems. This chapter considers these problems and how they can be avoided, or at least mitigated. It shows that the tax rules are the most important consideration in this area, since if they are not appreciated, an unexpected tax bill can cause very serious cash flow problems. They include rules on income tax, capital gains tax, VAT, and stamp duty/stamp duty land tax.

4. Taking Instructions and Other Initial Matters

This chapter discusses initial activities in the conveyancing process including advising joint buyers on co-ownership; advising buyers to have a survey of the property carried out before exchange of contracts; estate agents; capital gains tax; stamp duty land tax; client care and advice on costs; professional conduct; the Law Society’s National Conveyancing Protocol; and advising on finance.

14. Post-Completion Procedures

Conveyancing practitioners, whether they are acting for the seller or the buyer, still have much to do once completion has taken place. However, the buyer’s solicitor will have more work to do, as in most transactions acting on behalf of the buyer means after completion dealing with the possible payment of stamp duty land tax and then registration of the title and/or transfer. So far as the seller is concerned, if there is a mortgage, paying off any lender is required, as well as accounting to the client for the net proceeds of sale. This chapter considers all these post-completion procedures.

Attempting to establish land tax and stamp duty in France in 1787

The paper examines the short-term introduction of land tax and stamp duty by Lomnie de Brienne in the summer of 1787 and their further abolition in September 1787. The introduction of new taxes became an urgent need in France in 1787. The huge budget deficit, external debts forced the government to first turn to notables for public approval of the reform plan, and after the failure of this idea, to register through the Paris Parliament in the summer of 1787. Parliamentarians opposed the introduction of these taxes. To combat the deficit, they called for a general economy, cut costs and increased income, demanded the convening of the States General, on which new taxes should be introduced. Discussions and correspondence with the king continued in July and early August 1787. At the royal meeting on August 6, taxes were adopted, but parliament did not obey and advocated their abolition. The king sent parliament into exile. Negotiations began, which led to a compromise: the land tax and stamp duty were canceled, and the term of two twenty was extended until 1792. The work analyzes the stages of the adoption and cancellation of new taxes, highlights the requirements of parliament and the royal administration, studies the land tax edict and the stamp declaration, collection and edict on their cancellation, considers remonstration and decisions of the Paris Parliament, the kings answers and analyzes the reflection of these events in the press and publicism.

Taxation of Land and Economic Growth

In this paper, we theoretically analyze the effects of three types of land taxes on economic growth using an overlapping generation model in which land can be used for production or consumption (housing) purposes. Based on the analyses in which land is used as a factor of production, we can confirm that the taxation of land will lead to an increase in the growth rate of the economy. Particularly, we show that the introduction of a tax on land rents, a tax on the value of land or a stamp duty will cause the net price of land to decline. Further, we show that the nationalization of land and the redistribution of the land rents to the young generation will maximize the growth rate of the economy.

IMPLEMENTATION OF LAND LEASE AGREEMENT MANAGED BY PT. INDONESIAN RAILWAYS IN THE OPERATING AREA 4 SEMARANG

The right to control from the state over land originates from the right of the Indonesian nation to land, which in essence is an assignment to carry out the duties of the nation's authority which contain elements of public law. PT. Kereta Api Indonesia (Persero) may diversify its business by utilizing its land in collaboration with third parties to support its main business. The purpose of this research is to determine the implementation procedure, the form of land lease agreements to the settlement of land lease defaults managed by PT. Kereta Api Indonesia (Persero) Operation Area 4 Semarang. This research is a sociological juridical research. The results of this research indicate that the implementation of the land lease agreement managed by PT. Kereta Api Indonesia (Persero) is carried out by submitting an application to the Executive Vice President of Daop 4 Semarang. If the contents of the contract have been agreed upon by both parties, the contract is made in 2 (two) copies and signed by both parties on a stamp duty. The form and content of the lease agreement is standard in nature, the contents of which are an agreement of two or more parties or a reciprocal standard agreement. Efforts made by PT. Kereta Api Indonesia (Persero) if there is default, but the contract period has expired and does not make an extension if 2 (two) months before the due date the tenant has not made an application letter for contract extension, the Asset Management Manager makes a notification letter to the tenant that the contract will end and concerned in order to complete the contract extension process.