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REGULATION OF THE MINISTER OF FINANCE
NUMBER 224/PMK.011/2012

CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 154/PMK.03/2010 CONCERNING COLLECTION OF INCOME TAX ARTICLE 22 PERTAINING TO PAYMENT ON THE DELIVERY OF GOODS AND ACTIVITIES ON IMPORT OR BUSINESS ACTIVITIES IN OTHER SECTORS

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE,

Considering:

a. that provisions on the appointment of certain entities as collector of Income Tax Article 22 have governed by Regulation of the Minister of Finance Number 154/PMK.03/2010 concerning Collection of Income Tax Article 22 Pertaining to Payment on the Delivery of Goods and Activities on Import or Business Activities in Other Sector;

b. that to increase involving of public in the collection of fund through tax payment system and for the simplification, easy, and on time imposition of tax as well as to make provisions of Income Tax Article 22 match with provision of Value Added Tax, it is necessary to adjust provisions as intended in paragraph a;

c. that based on the consideration as intended in paragraphs a and b, and in the framework of implementing the provision in Article 22 paragraphs (1) a, b and paragraph (2) of Law Number 7 of 1983 concerning Income Tax as amended several times and the latest by Law Number 36 of 2008, it is necessary to stipulate Regulation of the Minister of Finance concerning Amendment to Regulation of the Minister of Finance Number 154/PMK.03/2010 concerning Collection of Income Tax Article 22 Pertaining to Payment on the delivery of Goods and Activities on Import or Business Activities in Other Sectors;

In view of:

1. Law Number 7 of 1983 concerning Income Tax (Statute Book of the Republic of Indonesia Number 50 of 1983, Supplement to Statute Book of the Republic of Indonesia Number 3263) as amended several times, the latest by Law Number 36 of 2008 (Statute Book of the Republic of Indonesia Number 133 of 2008, Supplement to Statute Book of the Republic of Indonesia Number 4893);

2. Regulation of the Minister of Finance Number 154/PMK.03/2010 concerning Collection of Income Tax Article 22 Pertaining to Payment on the delivery of Goods and Activities on Import or Business Activities in Other Sector;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 154/PMK.03/2010 CONCERNING COLLECTION OF INCOME TAX ARTICLE 22 PERTAINING TO PAYMENT ON THE DELIVERY OF GOODS AND ACTIVITIES ON IMPORT OR BUSINESS ACTIVITIES IN OTHER SECTORS

Article I

Several provision in Regulation of the Minister of Finance Number 154/PMK.03/2010 concerning Collection of Income Tax Article 22 Pertaining to Payment on the Delivery of Goods and Activities on Import or Business Activities in Other Sector shall be amended as follows:

1. Provisions of Article 1 shall be amended become 3 (three) paragraphs, called paragraph (1), paragraph (2), and paragraph (3), so Article 1 is read as follows:

"Article 1

(1) Tax collection as intended in Article 22 Law Number 7 of 1983 concerning Income Tax as amended several times and the latest by Law Number 36 of 2008, shall be:

• a. Foreign Exchange Bank and Directorate General of Customs and Excise, on imported goods;
• b. Government Treasurer and Budget User Proxy (KPA) as tax collector at the Central Government, Regional Government, Agency or Government institution and other State institutions pertaining to tax payment for goods purchasing;
• c. treasurer for expenditure for payment made using mechanism on stock money (UP);
• d. Budget User Authority (KPA) or Pay Instruction Letter Issuing Official as delegated by the Budget User Authority (KPA), to make payment to third party by using the direct payment mechanism (LS);
• e. State Owned Enterprises, the business entities that all or a part of share owned by the state through invest directly from state’s capital, they are:
• 1. PT Pertamina (Persero), PT Perusahaan Listrik Negara (Persero), PT Perusahaan Gas Negara (Persero) Tbk., PT Telekomunikasi Indonesia (Persero) Tbk., PT Garuda Indonesia (Persero) Tbk., PT Pembangunan Perumahan (Persero) Tbk., PT Wijaya Karya (Persero) Tbk., PT Adhi Karya (Persero) Tbk., PT Hutama Karya (Persero), PT Krakatau Steel (Persero); and
• 2. State Owned Enterprise Banks,
• in relation to payment on the delivery of goods and/or raw materials for their business activities.
• f. business entity that operates in industries of cement, paper, steel, automotive, and pharmaceutical industries, on domestic sales of they products to domestic;
• g. Brand Holder Sole Distributor (ATPM), Brand Holder Agency (APM), and general importers of motorized vehicles on domestic sales of motorized vehicles;
• h. Producers or importer of oil fuel, gas, and lubrication on the sales of oil fuel, gas and lubrication;
• i. Industry and exporter that operate in forestry, plantation, agriculture, husbandry, and fishery sectors on purchase of materials for industrial or their export necessities from collecting traders.

(2) Business entities engaged in steel industry business field as intended in paragraph (1) f, are steel industries are upstream industry, including upstream industry integrated with intermediate industry and downstream industry.

(3) Collector trading as intended in paragraph (1) i, are entities or individual in the business activities of:

• a. collect forestry, plantation, agriculture, husbandry, and fishery products; and
• b. sell those products to industrial business entities or exporter engage in the forestry, plantation, agriculture, husbandry, and fishery sectors."

2. Provisions of Article 2 paragraph (1) shall be amended, so Article 2 becomes as follows:

"Article 2

(1) The amount of Income Tax collection Article 22 is stipulated as follows:

• a. on import:
• 1. that uses Import Identification Number (API), 2.5% (two and a half percent) or the import value, except for import of soybean, wheat and flour 0.5% (a half percent) of the import value;
• 2. not using Import Identification Number (API), 7.5% (seven and a half percent) of the import value; and/or
• 3. not under control, 7.5% (seven and a half percent) or the bid sales value.
• b. For purchase of goods as intended in Article 1 paragraphs (1) b, c and d, and purchase of goods and/or raw materials for the need of business activities as intended in Article 1 paragraph (1) e, 1.5% (one and a half percent) of purchasing price excluding Value Added Tax.
• c. For sales of oil fuel, gas, and lubrication by the producer or importer of oil fuel, gas and lubrication shall be as follows:
• 1. oil fuel are:
• a) 0.25% (a quarter percent) of the sales excluding Value Added Tax for sales to Pertamina public fuel station;
• b) 0.3% (zero point three percent) of the sales excluding Value Added Tax for sales to non Pertamina public fuel station and to non public fuel station;
• c) 0.3% (zero point three percent) of the sales excluding Value Added Tax for sales to other parties as intended in paragraph a) and b).
• 2. gas fuel 0.3% (zero point three percent) or the sales excluding Value Added Tax;
• 3. lubrication 0.3% (zero point three percent) of the sales excluding Value Added Tax.
• d. For sales of products to domestic distributor by business entity operating in cement, paper, steel, automotive, and pharmaceutical industrial sectors.
• 1. all cement sales 0.25 (a quarter percent);
• 2. paper sales 0.1% (zero point one percent);
• 3. steel sales 0.3% (zero point three percent);
• 4. all kind two wheels or more motorized vehicles sales 0.45% (zero point four five percent);
• 5. all kind medicine sales 0.3% (zero point three percent) of the basic imposition of Value Added Tax;
• e. On sales of domestic motorized vehicles by Brand Holder Sole Distributor (ATPM), Brand Holder Agency (APM), and general importers of motorized vehicles 0.45% (zero point four five percent) of the basic imposition of Value Added Tax;
• f. For purchase of raw materials for industrial necessities or for export by industrial business entity or exporter operating in forestry, plantation, agriculture, husbandry, and fishery sectors 0.25% (zero point two five percent) of the purchase price excluding Value Added Tax.

(2) Import value as intended in paragraph (1)a1 and 2 shall be the value in the form of money constituting the basis for calculating Import Duty, namely Cost Insurance and Freight (CIF) plus Import Duty and other levies subject to the provisions in the statutory regulation applicable on customs on import.

(3) The tariff rate of levies as intended in paragraph (1) applies on the Obligatory Taxpayer not holding Obligatory Taxpayer Identification Number exceeds 100% (one hundred percent) of the tariff applies on Obligatory Tax payer that holds Obligatory Taxpayer Identification Number

(4) The provision as intended in paragraph (3) applies on non-final Income Tax Article 22."

3. Provisions of Article 3 shall be amended, become as follows:

"Article 3

(1) Excepted for collection of Income Tax Article 22:

• a. No Income Tax is overdue on import of goods and/or delivery of goods based on the provisions of Income Tax regulation;
• b. Imported goods exempted from collection of Import Duty and/or Value Added Tax are:
• 1. goods belonging to foreign country’s representative and its officials assigned on duty in Indonesia based on mutual principle;
• 2. goods for the need of international agency and its officials assigned on duty in Indonesia and not holding Indonesian passport that are recognized and registered in the Regulation of the Minister of Finance governing the procedure for granting exemption of import duty and Excise on imported goods for the need of international agency and its officials assigned on duty in Indonesia;
• 3. goods in the form of gift for general need for religious matter, charity, social, culture or for help of disaster;
• 4. goods for the need of museum, zoo, natural conservation and other places of the same kind that are open to public;
• 5. goods for the purpose of research and development of science;
• 6. goods for special need of the blinds and other incapables;
• 7. case or other packages containing corpse or urn for corpse ash;
• 8. removal goods;
• 9. goods belonging to passengers, transportation mean crew, border crosser, and shipment up to a certain limit based on the provisions in the customs regulation;
• 10. goods imported by the Central Government or Regional Government for the purpose of public interest;
• 11. weapons, ammunition, and military equipment, including spare parts allocated for States defense and security;
• 12. goods and material used to produce goods for defense and security of the country;
• 13. Polio vaccine in the context of implementing Week of National Immunization program (PIN);
• 14. general text books; holy books and religious text books;
• 15. ship, river transporting boat, lake transporting boat, ferry, piloting boat, towing boat, fishing boat, tug boat, and spare parts as well as navigation safety equipment or human safety equipment imported and used by National Commercial Navigation Company or National Fishing Company, National Port Service Operator Company or National River, Lake and Ferry Transportation Service Operator Company, in according with their business activities;
• 16. aircraft and spare parts and flight safety equipment or human safety equipment, equipment for repair or maintenance imported and used by National Commercial Air Transporting Company and spare parts as well as equipment for repair or maintenance aircraft imported by parties appointed by National Commercial Air Transporting Company that are used in the framework to give aircraft maintenance or repair service to National Commercial Air Transporting Company;
• 17. railway and spare parts and equipment for repair or maintenance and infrastructure imported and used by PT Kereta Api Indonesia (Persero), and components or raw materials imported by the parties appointed by PT Kereta Api Indonesia (Persero), that are used to make train, spare parts, equipment to repair or maintain, as well as infrastructure used by PT. Kereta Api Indoneis (Persero);
• 18. equipment with their spare parts are used by Ministry of Defense or Indonesian National Army to provide data on borders and air photo of the territory to support National defense, imported by Ministry of Defense, Indonesian National Army or parties are appointed by Ministry of Defense or Indonesian National Army; and/or
• 19. goods for natural oil and gas upstream activities imported by Cooperation Contract Contractors.
• c. Temporary import, if during the import is clearly declared for re-export;
• d. Re-import, covering goods that have been re-exported and later re-imported in the same quality or the goods that have been exported for repair, work and test, that have complied with the terms stipulated by the Directorate General of Customs and Excise;
• e. Payment made by the tax collector as intended in Article 1 paragraph (1) b, c, d and e, pertaining to:
• f. Payment made by the tax collector as intended in Article 1 paragraphs (1) b, c and d, which amount is maximum Rp 2.000.000,00 (two million Rupiahs) but not constituting undivided payments;
• g. Payment made by the tax collector as intended in Article 1 paragraph (1) e, which amount is maximum Rp 10.000.000,00 (ten million Rupiahs) but not constituting undivided payments;
• 3. payment for:
• a) purchase of oil fuel, gas, lubrication, postal items;
• b) use of water and electricity.
• f. Gold ingot to be processed to produce jewelry for export;
• g. payment for purchase of goods to the use of fund for School Operational Assistance (BOS).

(2) Exception to collection of Income Tax Article 22 on imported goods as intended in paragraph (1) b remains survive if the imported goods is subject to 0% (zero percent) import duty.

(3) The exception as intended in paragraphs (1) a and f, shall be declared in Statement Letter of Free Income Tax Article 22 issued by the Director General of Taxes.

(4) The exception as intended in paragraphs (1) d, e, f and h shall be exercised without Statement Letter of Exemption (SKS).

(5) The provisions as intended in paragraphs (1) b and c, and paragraph (2) shall be implemented by the Directorate General of Customs and Excise the procedure of which is governed by the Director General Customs and Excise and/or Director General of Taxes."

4. Provisions in Article 4 paragraphs (2), (3), (4), (5) and (6) shall be amended, so Article 4 becomes as follows:

"Article 4

(1) Overdue Income Tax Article 22 on imported goods shall be settled together with payment of Import Duty.

(2) If payment of Import Duty is postponed or exempted and exclude in exception from collection of Income Tax Article 22 as intended in Article 3 paragraph (1) b, the overdue Income Tax shall be settled at the settlement of customs declaration documents on import.

(3) Overdue Income Tax Article 22 on the purchase of goods as intended in Article 1 paragraphs (1) b, c, d and purchase of goods and/or raw materials for the need of business activities as intended in Article 1 paragraph (1) e, shall be collected at payment time.

(4) Overdue Income Tax Article 22 on the selling of products as intended in Article 1 paragraph (1) f and selling of motorized vehicles as intended in Article 1 paragraph (1) g shall be collected at selling time.

(5) Overdue Income Tax Article 22 on the sales of products of oil fuel, gas and lubrication as intended in Article 1 paragraph (1) h, shall be collected at the issue of instruction letter for goods clearance (delivery order).

(6) Overdue Income Tax Article 22 on purchase of materials from collecting traders as intended in Article 1 paragraph (1) i, shall be collected at the purchase thereof."

5. Provisions of Article 5 paragraph (2) and (3) shall be amended, so Article 5 becomes as follows:

"Article 5

(1) Collection of Income Tax Article 22 on imported goods shall be conducted by means of deposit by:

• a. the importer concerned; or
• b. the Directorate General of Customs and Excise,
• to the State Treasury through the Post Office, foreign exchange bank, or bank appointed by the Minister of Finance.

(2) Collection of Income Tax Article 22 by the tax collector as intended in Article 1 paragraphs (1) b, c and d, must be deposited by the collector to the State Treasury through the Post Office, foreign exchange bank, or bank appointed by the Minister of Finance, by using Tax Deposit Slip that has been filled-in on behalf of the client and signed by the tax collector;

(3) Collection of Income Tax Article 22 by the tax collector as intended in Article 1 paragraphs (1) e, f, g, h, and i, must be deposited to the State Treasury through the Post Office, foreign exchange bank, or bank appointed by the Minister of Finance by using Tax Payment Slip."

6. Provisions of Article 6 shall be amended, becomes as follows:

"Article 6

(1) Deposit of Income Tax Article 22 by importer, the Directorate General of Customs and Excise and tax collector as intended in Article 1 paragraphs (1) b, c and d, shall use Tax Deposit Slip form that applies as Proof of Tax Collection.

(2) The tax collector as intended in Article 1 paragraph (1) e, f, g, h, and i, shall be obliged to issue Proof of Collection of Income Tax Article 22 in three (3) folds, namely:

• a. the first sheet for the Taxpayer;
• b. the second sheet for attachment to the monthly report to the Tax Service Office (attached in Fiscal Notification Letter of Income Tax Article 22); and
• c. the third sheet for file of the tax collector concerned."

7. Provisions of Article 7 shall be amended become as follows:

"Article 7

Directorate General of Customs and Excise and tax collector as intended in Article 1 paragraphs (1) b, c, d, e, f, g, h, and i, must report the result of tax collection by using Fiscal Notification Letter to the Tax Service Office."

8. Provisions of Article 9 shall be amended become as follow:

"Article 9

(1) Collection of Income Tax Article 22 as intended in Article 1 paragraphs (1) a, b, c, d, e, f, g, h and i, are not yet final and may be accounted for as payment of Income Tax in the current year for the Taxpayer being collected.

(2) Collection of Income Tax Article 22 as intended in Article 1 paragraph (1) h, on the sales to:

• a. distributor/agent that is final;
• b. other than distributor/agent that is not final."

Article II

This Ministerial Regulation shall come into force 60 (sixty) days after date of promulgation.

For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on December 26, 2012
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
signed.
AGUS D.W. MARTOWARDOJO