MINISTER OF FINANCE

REPUBLIC OF INDONESIA

COPY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 175 / PMK.011 / 2013
ABOUT
THIRD AMENDMENT TO THE MINISTER OF FINANCE NUMBER
154 / PMK.03 / 2010 REGARDING INCOME TAX COLLECTION
ARTICLE 22 PAYMENT IN CONNECTION WITH THE
DELIVERY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORT
OR IN OTHER BUSINESS ACTIVITIES
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Weigh

: a. that the provisions on the collection of Income Tax Article 22

in connection with the payment for delivery of goods and
import activities or other business activities have been
arranged in the Minister of Finance No. 154 / PMK.03 /
2010 as amended by the Regulation of the Minister of
Finance No. 146 / PMK.011 / 2013;
b. that attention to the development of economic conditions,
especially in the field of import, need to rearrange the terms
of the magnitude of the collection of Income Tax Article 22
on the import of certain goods as stipulated in the
Regulation of the Minister of Finance No. 154 / PMK.03 /
2010 as amended by Regulation Finance No. 146 / PMK.011
/ 2013;
c. that based on the considerations referred to in paragraphs a
and b, it is necessary to stipulate Regulation of the Minister
of Finance on the Third Amendment to the Regulation of the
Minister of Finance No. 154 / PMK.03 / 2010 on Income Tax
Collection Article 22 In connection with payment upon
delivery of goods and activities in the field of imports or
Other Business Activities in the Field;

Remember : 1. Minister of Finance Regulation No. 154 / PMK.03 / 2010 on

Income Tax Collection Article 22 In connection with payment
upon delivery of goods and activities in the field of imports
or Other Business Activities in the Field as already amended
by Regulation of the Minister of Finance No. 146 /
PMK.011 / 2013 ;
2. Regulation of the Minister of Finance No. 213 / PMK.011 /
2011 on Classification System of Goods and Imposition of
Import Duty on Imported Goods;
DECIDED:
Set

: REGULATION OF THE MINISTER OF FINANCE ON THE THIRD

TO THE MINISTER OF FINANCE NUMBER 154 / PMK.03 /
2010 REGARDING INCOME TAX COLLECTION ARTICLE 22
PAYMENT IN CONNECTION WITH THE DELIVERY OF GOODS
AND ACTIVITIES IN THE FIELD OF IMPORT OR IN OTHER
BUSINESS ACTIVITIES.
Article I
The provisions of paragraph (1) letter a and paragraph (2)
Article 2 of the Regulation of the Minister of Finance No. 154 /
PMK.03 / 2010 on Income Tax Collection Article 22 In
connection with payment upon delivery of goods and activities
in the field of imports or Other Business Activities in the Field
as has been amended with the Regulation of the Minister of
Finance No. 146 / PMK.011 / 2013, amended so that Article 2
reads as follows:
Article 2
(1) The amount of income tax levy of Article 22 is set as follows:
a. The import of:
1. certain items as listed in the Annex which is an integral
part of this regulation, by 7.5% (seven and a half
percent) of the value of imports;
2. besides certain goods referred to in paragraph 1, which
uses the Import Identity Number (API), amounting to
2.5% (two and a half percent) of the value of imports,
except for the import of soybeans, wheat, and wheat

flour by 0.5% ( half percent) of the value of imports;

3. besides certain goods referred to in paragraph 1, which
do not use the Import Identity Number (API), amounting
to 7.5% (seven and a half percent) of the value of
imports; and / or
4. that is not controlled, by 7.5% (seven and a half
percent) of the sales price of the auction.
b. On purchases of goods as referred to in Article 1 (1) b, c,
d, and the purchase of goods and / or materials for the
purposes of the business activities referred to in Article 1,
paragraph (1) letter e, of 1.5 % (one half percent) of the
purchase price does not include Value Added Tax.
c. On the sale of fuel oil, fuel gas, and lubricants by the
manufacturer or importer of fuel oil, fuel gas, and
lubricants are as follows:
1. fuel oil by:
a. 0.25% (zero point twenty five percent) of sales
excluding VAT for sales to public refueling station
Pertamina;
b. 0.3% (zero point three percent) of sales excluding VAT
for sales to public refueling station instead of
Pertamina;
c. 0.3% (zero point three percent) of sales excluding VAT
for sales to parties other than as referred to in
paragraph a) and b);
2. gas fuel by 0.3% (zero point three percent) of sales
excluding Value Added Tax;
3. lubricants by 0.3% (zero point three percent) of sales
excluding VAT.
d. On the sale of products to distributors in the country by
business entities engaged in the cement industry, paper
industry, steel industry, automotive industry, and the
pharmaceutical industry:
1. sales of all types of cement amounted to 0.25% (zero
point twenty five percent);
2. paper sales amounted to 0.1% (zero point one percent);
3. steel sales amounted to 0.3% (zero point three per cent);

4. sales of all types of two-wheeled motor vehicles or more

amounted to 0.45% (zero point forty five percent);
5. sales of all types of drugs by 0.3% (zero point three per
cent),
bases of Value Added Tax.
e. On the sale of motor vehicles in the country by sole agent
(car manufacturers), Agent licensee (APM), and a general
importer of motor vehicles amounted to 0.45% (zero point
forty five percent) of the Value Added Tax bases.
f. On the purchase of materials for industrial use or export
by industrial enterprises or exporters engaged in forestry,
plantation, agriculture, livestock and fisheries, amounted
to 0.25% (zero point twenty five percent) of the purchase
price does not include taxes Added Value.
(2) Import values referred to in paragraph (1) letter a number 1,
number 2, and number 3 is the value in money that the
basis for calculating import duty, namely Cost Insurance and
Freight (CIF) plus import duties and other levies imposed
under the provisions of regulation customs legislation in the
field of import.
(3) The rate of collection as referred to in paragraph (1) are
applied against the taxpayer who does not have a Taxpayer
Identification Number is higher 100% (one hundred percent)
than the rate applied to the taxpayer can show Taxpayer
Identification Number.
(4) The provisions referred to in paragraph (3) shall apply to the
collection of income tax under Article 22 which are not final.
Article II
This Regulation shall be valid after 30 (thirty) days from the
date of promulgation.
For public cognizance, this Ministerial Regulation shall be
promulgated in the State Gazette of the Republic of Indonesia.
Enacted in Jakarta
on December 5, 2013
MINISTER OF FINANCE
OF THE REPUBLIC OF

INDONESIA,
Signed.
Muhamad Basri
Promulgated in Jakarta
on December 6, 2013
MINISTER OF JUSTICE AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
Signed.
AMIR SYAMSUDIN
NEWS OF THE REPUBLIC OF INDONESIA YEAR 2013 NUMBER 1426