Collection of Article 22 Income Tax Related to Delivery of Import Goods or Business Activity in Other Sectors
- April 12, 2022
- Posted by: Administrator
- Category: Import, Tax News
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On 30 March 2022, the Minister of Finance (MoF) issued a new regulation No. 41/PMK.010/2022 (“PMK-41”) regarding Article 22 Income Tax related to Delivery of Goods in the Import Sector or Business Activities in Other Fields as the second amendment of MoF regulation No. 34/PMK.010/2017 (“PMK-34”).
In the attachment to PMK-41, there are additional objects for delivery of goods that are subject to Article 22 Income Tax, with the summary as follows:
| Description | Total Objects According to PMK-34 | Total Objects According to PMK-41 |
| List of Imported Certain Goods with Article 22 Income Tax rate of 10% | 244 Types of Delivery Items | 716 Types of Delivery Items |
| List of Imported Certain Goods Article 22 with Income Tax rate of 7.5% | 568 Types of Delivery Items | 1188 Types of Delivery Items |
| List of Imported Certain Goods with Article 22 Income Tax rate of 0,5% | 7 Types of Delivery Items | 7 Types of Delivery Items |
| List of Commodity Export | 70 Types of Delivery Items | 70 Types of Delivery Items |
PMK-41/2022 became effective on 1 April 2022.