In Article 5 PMK No. 58/PMK.03/2022 For income received or earned by Partners in connection with transactions for the sale of goods, delivery of services and/or rentals and other income in connection with the use of assets, which are carried out through Other Parties in the Procurement Information System, Article 22 payable Income Tax.
Article 22 Income Tax as referred to in paragraph (1) is levied on payments to Partners using government credit cards or other methods in the Supply Money mechanism. Income Tax Article 22 as referred to in paragraph (1) must be collected, deposited and reported by the Other Party. On income that has been collected Income Tax Article 22 by Other Parties as referred to in paragraph (4), Income Tax is not deducted or collected by Income Tax withholders or collectors other than Other Parties.
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