GAINS FROM THE SALE OR TRANSFER OF PROPERTY

Gains from the sale or transfer of property, including:

• Gains from transfer of property to the company, partnership, and other entities in lieu of shares or equity;
• Gains derived by the company, partnership, and other entities for the transfer of property to shareholders partners or members;

•  Advantage because liquidation, merger, consolidation, expansion, split, or takeover business; 
• Gains from the transfer of property in the form of grants, aid or donations, except that given to blood relatives in direct lineage one degree, and religious bodies or agencies of education or social agencies or small businesses including cooperatives set by the Ministry of Finance, as long as there is no relationship with the business , employment, ownership or control between the parties concerned.

 If the taxpayer sells the property at a higher price and the book value or higher than the price or value of the acquisition, the price difference is an advantage. In the sale of such property occurs between a company with its shareholders, the price is used as the basis for calculation of profit is the market price.

If an entity is liquidated, profit and sales of property, namely the difference between the selling price based on the market price with the book value of such assets, a tax object. Likewise, the positive difference between market price and book value in the event of a merger, consolidation, expansion, split or acquisition is earnings. In case of transfer of assets in exchange for shares or equity participation, then the advantage of the difference between the market price of the property transferred to its book value as income.

The advantage of the difference between the market price and the acquisition value or the book value on the transfer of property in the form of grants, aid or donation is considered as income for the assignor, unless the property is transferred to the blood relatives in the direct lineage of the degree, as well as religious bodies or education agencies or charities, including foundations or small businesses including cooperatives set by the Minister of all has nothing to do with business, employment, kepemilkan or mastery between the parties concerned.