BPHTB — Bea Perolehan Hak atas Tanah dan Bangunan / Land and Building Acquisition Duty

The duty payable by the acquirer on a transfer of land rights.

Scan: BPHTB on the Company's acquisition of the Title — identity numbers and home addresses of natural persons blacked out

Where it appears

land rights agreement §3.4 and §12.

Why it matters

Borne by the Holder on any upgrade to a registered title.

Part of the pack's vocabulary.