A sale purchase deed (“AJB”) that essentially outlines the terms of the transaction must be prepared between the buyer and seller. A land deed official, known in Indonesian as a Pejabat Pembuat Akta Tanah (“PPAT”), must be engaged to prepare the AJB. The PPAT must reside in the same area as where the asset that is being transacted upon is located After signing the AJB, the PPAT will ask the buyer and seller to provide proof that they have paid the taxes and levies required of each of them with respect to the transaction. The taxes which need to be paid include: Land and Building Acquisition Fees (“BPHTB”), VAT, PPh (Withholding tax) During the sale, the PPAT will also ensure that the Seller is current on his or her Land and Building Taxes (“PBB”), if these haven’t been paid the PPAT will require the Seller to clear these costs before moving forward with the transaction. Once taxes and fees are taken care of the PPAT will execute the transfer of title from the seller to the buyer (i.e. Changing the name on the certificate from the seller to the buyer) and register the transfer with the National Land Registry (“BPN”). Once the PPAT receives confirmation of the registration from the National Land Registry the revised land certificate will be handed over to the buyer.