Distributor is Rp. Income Tax on import shall be due and settled simultaneously at the time of the Import Duty is paid. The Treasurers of the Central or Local Government, state or local owned enterprises shall be due and collected at each payment made. Article 22 Income Tax on the sale of domestic products by a trade enterprise operating in the cement industry field, cigarette industry, paper industry, steel industry, and automotive industry which is appointed by the Head of the Tax Service Office shall be collected at the time of sale. Article 22 Income Tax on the sale of products by Pertamina and trading enterprises other than other Pertamina operating in the field of fuel in the form of premix and gas shall be collected at the time of issuance of the delivery order.
Third copy is for the files of the relevant tax collector.
Directorate General of Customs and Excise has to pay the tax collection on import one day after tax collection to the post and giro office or designated banks, and has to report its collection to the District Tax Office every week not later than seven days after the end of the date of deposit. Tax Payment Slip is valid as the receipt of tax collection. The report has to be sent not later than fourteen days after the end of the monthly tax. The said enterprises are required to deposit Article 22 Income Tax collection collectively not later than 15th day of the ensuing month. The report is done by sending the monthly tax return not later than 20th day of the ensuing month.