The controversy over the Badung government’s new boarding house (kost) tax continues. Badung Regent, I Nyoman Giri Prasta, signed off on the new regulation, about submitting, registering and permitting boarding houses to operate, on July 17, 2019. Besides regulating the legalities and the controlling and monitoring aspects, the regulation also states that foreigners are forbidden to stay in boarding houses.

有關巴東政府新寄宿房稅的爭議仍在繼續。巴東攝政王尼曼·吉里·普拉斯塔(I Nyoman Giri Prasta)
於2019年7月17日簽署了關於提交，註冊和允許寄宿房運營的新規定。除規定合法性以及控制和監控方
面，該規定還指出，外國人是禁止留在寄宿房。

The Head of Badung Investment and Integrated Services (DPMPTSP), I Made Agus Aryawan, said that “This regulation doesn’t in fact regulate the tax imposition. The tax is regulated by regulation number 15 of 2011 about hotel tax.”

巴東投資與綜合服務部(DPMPTSP)負責人I Made Agus Aryawan表示：“該規定實際上並未規定稅收。
該稅由2011年第15號法規（關於酒店稅）規定。”

Regional Regulation number 15 of 2011 states that tax would be imposed on boarding houses that have more than 10 rooms. “Meanwhile, the new regulation number 35 of 2019, states that a building would be categorized as a boarding house if it has at least five rooms and a maximum of 15 rooms, and those rooms are rented for at least one month,” he said to radarbali.com.

2011年的第15號地區法規規定，將向擁有10個以上房間的寄宿房徵稅。他說：“與此同時，2019年第35號
新法規規定，如果建築物至少有5個房間，最多15個房間，並且這些房間至少租用一個月，則將其歸類為
寄宿房。”負責人對radarbali.com說到。

Agus also said that the regulation was issued because there are many boarding houses in the Badung province that don’t have any permit at the moment. As an impact, the monitoring process becomes difficult to be implemented. Moreover, there were many foreigners who chose to stay in boarding houses because the cost is cheaper than staying in hotels.

阿格斯還說，之所以發布該法規，是因為巴東省目前有許多沒有許可證的寄宿房。作為影響，監視過程
變得難以實施。而且，有很多外國人選擇住在寄宿房，因為費用比住在旅館便宜。

“This is why the new regulation forbids foreigners staying in boarding houses,” he added.

他補充說：“這就是為什麼新規定禁止外國人住在寄宿房中的原因。”

He further explained that the regulation was created to maintain the construction, population and regional tax administration mandate and the goal is to maintain a high quality tourism in Badung, differentiating the boarding house function with the hotel or tourism accommodation function. This is also to help maintain hotel occupancy rates.

他進一步解釋說，制定該法規是為了維持建設，人口和地區稅收管理的職責，目標是維持巴東的高質量
旅遊業，從而使寄宿房功能與酒店或旅遊住宿功能區分開。這也有助於維持酒店入住率。

“Finally, the regulation was created to control building construction that should follow the spatial plan, and help to avoid any social issues,” he concluded.

他總結說：“最後，制定法規是為了控制應遵循空間規劃的建築，並有助於避免任何社會問題。”