Tuesday, July 27, 2010

Withholding Tax Exemption of Article 22

  • Imports of goods and / or delivery of goods under the provisions of legislation do not owe income tax, declared by the Free Certificate (LCS).
  • Imports of goods exempted from import duty and / or Value Added Tax; carried out by the Excise.
  • Temporary import for re-export, and executed by the Director General of BC.
  • Payment for goods purchased by the government that the amount of at most Rp. 1.000.000, - (one million rupiah) and does not constitute a fragmented payment.
  • Payment for the purchase of fuel oil, electricity, gas, water / PDAM postage.
  • Gold bars which will be processed to produce gold jewelry for export purposes, otherwise the LCS.
  • Payment / Social Safety Net disbursement by the Office of the State Treasury.
  • Import re-(re-imports) that meet the conditions stipulated by the Excise.
  • Payment for purchase of paddy and rice or Bulog.

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