Tuesday, July 27, 2010

Income Tax Article 22

I. Understanding Income Tax Article 22
Income Tax Income Tax Article 22 is collected by:

  1. Treasurers Central Government / Local Government, government institutions and other state institutions, with regard to payment for goods delivered;
  2. Certain agencies, both governmental and private agencies with respect to activities in the field of import or other business activities.

II. The object of collectors & Tax Article 22

  1. Foreign Exchange Bank and the Directorate General of Customs and Excise (Excise), of the imported goods;
  2. Directorate General of Budget (DJA), Treasurer of the Central Government / Local Government make a payment for goods purchased;
  3. Enterprises who make purchases of goods with funds sourced from state spending (APBN) and / or shopping areas (budget);
  4. Bank Indonesia (BI), Bank Restructuring Agency (IBRA), National Logistics Agency (Bulog), PT. Telekomunikasi Indonesia (Telkom), PT. State Electricity Company (PLN), PT. Garuda Indonesia, Indosat, PT. Krakatau Steel, Pertamina and state-owned banks who make purchases of goods funded either from the state budget and from non state budget;
  5. Cement, white cigarette industry, paper industry, steel industry and automotive industry, which is appointed by the Head of the Tax Office, the sale of their products in the country;
  6. Pertamina and other business entities which are engaged in fuel type pertamax, pertamax plus and gas, the sale of their products.
  7. Manufacture and exporter of forestry, plantation, agriculture, and fisheries, which is appointed by the Head of the Tax Office, to purchase materials for industrial purposes or export them from middlemen.

III. Article 22 Income Tax Rate

  1. Imports:
    a. that use Importer Identity Number (API), 2.5% (two and a half percent) of the value of imports;
    b. who did not use the API, 7.5% (seven and a half percent) of the value of imports;
    c. that are not controlled, 7.5% (seven and a half percent) of the auction sale price.
  2. Purchases of goods made by the Directorate General of Budget, the Government Treasurers, state-owned enterprises (number II, para 2.3, and 4) amounted to 1.5% (one half of one percent) of the purchase price and are not final.
  3. Product sales (figures II, para 5) will be determined based on the decision of the Director General of Tax, namely:
    - Paper = 0.1% x DPP VAT (Not Final)
    - Cement = 0.25% x DPP VAT (Not Final)
    - Steel = 0.3% x DPP VAT (Not Final)
    - Cigarettes = 0.15% x Price bandrol (Final)
    - Automotive = 0.45% x DPP VAT (Not Final)

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