Regulation of the Directorate General of Taxation no. 23/PJ/2009 concerning Second Amendment to the Decision of the Directorate General of Taxation no. KEP - 523/PJ./2001 regarding Tariffs and Procedures for the collection, deposit and reporting of income Tax article 22 by Industry and Exporters operating in the Forestry, Agriculture and Fisheries Sectors, on the purchase of materials for industrial requirements or their Export from traders collectors.

This Regulation concerns amendment to the Decision of the Directorate General of Taxation no. KEP - 523/PJ./2001 regarding Tariffs and Procedures for the collection, deposit and reporting of income Tax article 22 by Industry and Exporters operating in the Forestry, Agriculture and Fisheries Sectors, on the purchase of materials for industrial requirements or their Export from traders collectors, in order to reduce the impact of the global economic crisis and the resulting decline in prices of commodities from forestry, agricultural and fisheries sectors. Therefore, this Regulation amends the amount of income tax article 22 that must be collected on the purchase of materials by collectors to 0.25% (zero point twenty five percent) of the purchase price, excluding value added tax.