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.