DGT: Marketplace Income Tax Article 22 Deferred to 31 October

JAKARTA, DDTCNews - Minister of Finance, Purbaya Yudhi Sadewa, has announced that the collection of Income Tax Article 22 on merchants in marketplaces has been deferred.

In line with this, the Directorate General of Taxes (DGT) has issued an official announcement number PENG-46/PJ.09/2026 concerning the Postponement of the Entry into Force of the Provisions on Article 22 Income Tax Collection by the Marketplace.

Through the announcement, the DGT stated that the implementation of the Minister of Finance Regulation (MoF Reg.) Number 37 of 2025 has been deferred until 31 October 2026.

The collection of Article 22 Income Tax pursuant to those provisions will take effect on 1 November 2026,” the DGT wrote in the announcement issued on Wednesday (5/8/2026).

The DGT stated that the postponement of the entry into force is conducted to safeguard people's purchasing power amidst economic conditions that continue to be a concern for the government. In connection with the deferral, the DGT set out 2 points.

First, director general of taxes decrees concerning the appointment of the marketplace as Article 22 Income Tax collection agents that have been issued will be cancelled and reappointment shall be conducted.

Second, any Article 22 Income Tax already collected by marketplaces from domestic merchants in connection with the previously issued designation will be refunded by the marketplaces to the domestic merchants.

“This postponement does not alter the substance of the policy but only postpones its enforcement. This announcement is to be disseminated,” the DGT explained. (kaw)