On September 5, 2018 the MoF issued MoF Regulation Number 110/PMK.010/2018 as an amendment to MoF Regulation Number 34/PMK.010/2017 concerning the Collection of Article 22 Income Tax with Respect to Payment for Supply of Goods and Activities in the Import Sector or Business Activities in Other Fields. Basically, this regulation increases the rate of Article 22 Income Tax on import of goods, considering the current economic situation.

MoF Regulation Number 110/PMK.010/2018 adjusts the Art.22 import tax rates for 1,147 types of goods based on their Harmonized System Code (HS Code) categories with following details:
1. The tax rate is increased from 7.5% to 10% for 210 items;
2. The tax rate is increased from 2.5% to 10% for 218 items; and
3. The tax rate is increased from 2.5% to 7.5% for 719 items.

The details of HS Code for items subject to such increase and their respective new tax rates are presented in the appendix of the aforesaid MoF Regulation.

MoF Regulation Number 110/PMK.010/2018 is effective since 12 September 2018.