Article 22

Article 22 income tax is typically applicable to the following:
Event            Tax rate            Tax base
1.     The import of goods (except goods         2.5%        Import value, i.e., CIF value plus
mentioned in number 2 below) using                 duties payable
an Importer Identifcation
Number (Angka Pengenal Impor/API)
2.     The import of soybeans, wheat         0.5%         Import value, i.e., CIF value plus
and four wheat using an API                    duties payable

3.     The import of goods – without an API        7.5%         Import value, i.e., CIF value plus
duties payable

4.     The auctioned imported goods            7.5%         Auction prices

5.     The sale of goods to the             1.5%         Selling prices
government requiring payment
from the State Treasury and Proxy
of Budget User (Kuasa Pengguna

6.     The purchasing of oil fuel by             0.25%         Selling prices
state-owned gas stations

7.     The purchasing of oil fuel by private         0.30%         Selling prices
gas stations and non-gas stations

8.    The purchasing of gas fuel            0.30%         Selling prices

9.    The purchasing of lubricants            0.30%         Selling prices

10.    The purchasing of steel products        0.30%         Selling prices

11.    The purchasing of automotive            0.45%         Selling prices

12.    The purchasing of paper products        0.1%         Selling prices

13.    The purchasing of cement            0.25%         Selling prices

14.    The purchasing of materials by            0.25%         Selling prices
appointed manufacturers or
exporters in forestry, plantation,
agriculture and fishery from

15.    The purchasing of very luxurious goods        5%         Selling prices

1.      The tax does not apply, either automatically or given an Exemption Certifcate issued by the DGT, on the following types of imports:
·    Goods exempted from import duties and VAT;
·    Goods that have been temporarily imported (i.e., goods for re-export);
·    Goods for re-importing (i.e., to be repaired or tested for subsequent re-exporting).

2.    In event (5), the tax collector (the State Treasury, state-owned company, etc.) must withhold Article 22 income tax from the amount payable to a particular supplier (vendor). In the other events, the importer or the buyer of the designated goods must pay Article 22 income tax in addition to the amounts payable for the goods imported or purchased.

3.      Vendors of goods under events (10) through (13) can only collect Article 22 income tax from buyers if they have been appointed by the DGT to undertake this role, i.e., if there has been a specifc DGT Appointment Decision.

4.      Article 22 income tax constitutes a prepayment of corporate/ individual income tax liabilities, except for the purchasing of oil fuel, gas fuel and lubricants by non-distributors/agents which categorised as fnal tax.

5.      Tax exemption applies to certain categories of goods or to the importing/ purchasing of goods for non-business purposes.
Taxpayers without a NPWP will be subject to a surcharge of 100. In addition to the standard tax rate.





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