DGT Releases Criteria for E-Commerce Platforms Collecting Crypto Taxes and Marketplace Sellers
The Directorate General of Taxes (DGT) has set the criteria for electronic system-based trading platform operators that may collect Income Tax Article (ITA) 22. This provision is a follow-up to the rules on the collection of ITA 22 by marketplaces and digital cryptocurrency asset traders.
The regulation in question is the Director General of Taxes Regulation Number PER-15/PJ/2025, which was enacted and came into effect on 5 August 2025. Under this regulation, there are two criteria, of which at least one must be met, to be appointed as an ITA 22 collector for cryptocurrency and online traders.
First, having transaction value with service users in Indonesia exceeding IDR 600 million per year or IDR 50 million per month. If the first requirement is not met, the Electronic System Trade Through Electronic System (PMSE) Provider must at least have been accessed by more than 12,000 consumers in Indonesia per year or more than 1,000 consumers per month.
READ: No Longer Subject to VAT, Crypto Transactions Now Withheld Under Income Tax Article 22
Criteria for Collectors of Income Tax Article 22 on Crypto Transactions and Digital Traders
These criteria are the same as those applied to collectors of Value Added Tax (VAT) on Trade Through Electronic System (TTES) operators.
Appointment Mechanism and Timing of Collection
Trade Through Electronic System (PMSE) providers that meet these criteria may be appointed by the Directorate General of Taxes (DGT) either ex officio or through a notification submitted by the PMSE Providers.
The notification may be submitted directly to the Tax Service Office, via the Taxpayer Portal, or through other available channels. Based on such notification, the DGT may consider making the appointment.
Furthermore, TTES operators may submit a notification to be appointed as an Income Tax Article 22 collector if they have met the requirements but have not yet been appointed ex officio by the DGT.
Trade Through Electronic System (PMSE) service providers that have been appointed or designated as other parties collecting ITA 22 must commence the collection, payment, and reporting of ITA 22 no later than one month after the appointment.
Collector Identification
Specifically, for PMSE providers located outside Indonesia that are appointed as ITA 22 collectors, a Taxpayer Identification Number (TIN) will be issued for the purpose of exercising their tax rights and fulfilling their tax obligations.
Meanwhile, PMSE providers located in Indonesia may use their registered TIN as the identification of the other party collecting ITA 22. (ASP/KEN)
