Sellers With Turnover Above IDR500 Million to Submit Statement Letters

JAKARTA, DDTCNews — Domestic merchants on marketplace platforms whose turnover has already exceeded IDR500 million are required to submit a statement letter stating that the seller's turnover in the current year exceeds IDR500 million.

This statement letter confirming that turnover has exceeded IDR500 million must be submitted to the marketplace provider as the designated other party no later than the end of the month in which the turnover exceeds the said threshold.

"The statement letter referred to in paragraph (6) must be submitted no later than the end of the month the gross turnover exceeds IDR500 million," reads Article 6 paragraph (7) of the Minister of Finance Regulation (MoF Reg.) 37/2025, cited on Monday (3/8/2026).

In submitting this statement letter, the seller is responsible for the correctness of the information contained therein.

Referring to the format of the statement letter in the Appendix of MoF Reg. 37/2025, the seller must be willing to bear legal consequences should the submitted statement letter prove to contain incorrect information.

"I am willing to accept legal consequences if, in the future, this statement letter is proven incorrect, including the application of penalties pursuant to the applicable statutory provisions the field of taxation," reads the Appendix of MoF Reg. 37/2025.

Procedures for submitting the statement letter confirming that turnover has exceeded IDR500 million shall be determined by the marketplace provider as the designated other party.

Following the submission of the statement letter confirming that turnover has exceeded IDR500 million in the current tax year, the marketplace operator is obliged to commence collection of Article 22 Income Tax from the beginning of the month following receipt of the statement letter.

On another note, marketplace providers are required to collect Article 22 Income Tax from sellers at a rate of 0.5% of the turnover received. Marketplace providers that have been designated as other parties are Shopee, Tokopedia, Blibli and Lazada.

A seller is categorised as a domestic merchant subject to Article 22 Income Tax collection if they satisfy two criteria, namely: a. receiving income using a bank account or similar financial account; and b. transacting using an internet protocol address in Indonesia or using a telephone number with an Indonesian country code. (dik)