This regulation is issued in order to revise provisions regarding the appointment of certain entities as collectors of Article 22 Income Tax in relation to Payments for the Delivery of Goods and Activities in the Importation Sector or Business Activities in Other Sectors. The revision is made in order to maintain the availability of food and stabilization of food prices, maintaining the availability of raw materials for domestic refineries, improving services for mineral and coal exports, as well as harmonizing provisions on the rates of Article 22 Income Tax on postal goods with the rates of import duties for postal goods.
Pursuant to the new regulation, collectors of Article 22 Income Tax are, among others, Foreign Exchange Banks and the Directorate General of Customs and Excise, government treasurers and Authorized Budget Users (KPA), expenditure treasurers, State-owned Enterprises, Trademark Holding Sole Agents (ATPM), Trademark Holder Agents (APM), producers or importers of oil fuel, gas fuel, and lubricants, as well as some other business entities. This regulation also sets out the amounts of Article 22 Income Tax to be collected by the aforementioned collectors. Moreover, this regulation also stipulated import activities and payments exempted from the collection of Article 22 Income Tax on imported goods as well as procedures for the payment of Article 22 Income Tax.
This Regulation has come into effect as of March 1, 2017.