REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 51 OF 2025 CONCERNING THE WITHHOLDING OF INCOME TAX UNDER ARTICLE 22 IN CONNECTION WITH PAYMENTS FOR THE DELIVERY OF GOODS AND ACTIVITIES IN THE FIELD OF IMPORTATION OR OTHER BUSINESS ACTIVITIES (MINISTERIAL REGULATION 51/2025)
SUMMARY:
- Ministerial Regulation No. 51/2025 is promulgated to ensure legal certainty, equity, and administrative simplicity in the imposition of Income Tax derived from business activities involving bullion and the importation of gold bars. It necessitates an adjustment to the provisions on the withholding of Income Tax under Article 22, in relation to payments for the transfer of goods and business activities in the field of importation or other commercial endeavors.
- Ministerial Regulation No. 51/2025 governs the following matters:
-
-
- Payments arising from the transfer of goods and business activities in the field of importation or other business sectors.
- A schedule of imported designated goods subject to Income Tax withholding under Article 22 at a rate of 10% (ten percent).
- A schedule of other designated imported goods subject to Income Tax withholding under Article 22 at a rate of 7.5% (seven and one-half percent).
- A schedule of imported commodities, including soybeans, wheat, and wheat flour, subject to Income Tax withholding under Article 22 at a rate of 0.5% (one-half percent).
-
- Ministerial Regulation No. 51/2025 was enacted on 25 July 2025.
- It shall become legally effective as of the date of promulgation.
- It was promulgated on 28 July 2025.
Author: Masta Pasaribu
Download:
Jika ada kendala link download error, kesalahan informasi, informasi kurang lengkap, kritik, saran, atau menambahkan informasi, silakan hubungi kami melalui e-mail Secretary@mnllaw.co.id. Hubungi kami melalui Instagram mnl.lawfirm. Hubungi kami melalui WhatsApp +62 812-9539-7825.