Selling to Government No Longer Requires SSP for PPh 22

On 10 November 2025, the Directorate General of Taxes announced that taxpayers selling goods to government agencies no longer need to file a Tax Payment Slip (SSP) for Income Tax Article 22. The rule takes effect with the implementation of the coretax system.

Under coretax, government agencies must generate a PPh 22 collection proof using their NPWP, which is automatically recorded in the partner portal. For transactions exempted by a Tax Exemption Letter (SKB), a zero‑value proof must still be issued, stating the basis for the exemption. This requirement is stipulated in Article 223 of Minister of Finance Regulation No.

The change removes the need for sellers to submit an SSP, simplifying administrative procedures. Collection proofs remain mandatory for export and import transactions, which continue to use the Customs, Excise and Import Tax Payment Slip (SSCP) or State Receipt (BPN). The measure aims to streamline tax payments and improve transparency.