This statute acknowledges the development and progress of the province of West Java (Jawa Barat) generally, and that of Tasikmalaya regency specifically, as well as the aspiration of the regency to improve its own welfare and govern itself. It acknowledges the need to increase its own regional administration, development, and societal services autonomously. This need, therefore, necessitates the formation of Tasikmalaya municipality.
The statute distinguishes between the Administrative Municipality of Tasikmalaya (which comprises the sub-districts of Cihideun, Cipedes, and Tawang) and Tasikmalaya regency (which comprises the sub-districts of Indihiang, Kawalu, Cibeureum, Tamansari, and Mangkubumi). Accordingly, the region that was once Tasikmalaya regency no longer includes the region that is now Tasikmalaya municipality. The statute also establishes the Tasikmalaya Municipal Legislature (Dewan Perwakilan Rakyat Daerah Kota Tasikmalaya).