W – Wajib Pajak Sarang Burung Walet

“Wajib Pajak Sarang Burung Walet adalah orang pribadi atau Badan yang melakukan pengambilan dan/atau mengusahakan Sarang Burung Walet.” (Pasal 73 Angka 2 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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