Tax Consultants in Bali on New Gold Sales Tax Regulations: PMK 51/2025 & PMK 52/2025
The Ministry of Finance has issued two regulations that significantly reshape the gold sales tax landscape in Indonesia: PMK 51/2025 restructures Article 22 income tax collection on gold bullion trading, while PMK 52/2025 reorganises VAT rules on gold-jewellery sales by traders and craftspeople.
What PMK 51/2025 changes
Article 22 income tax collection by bullion dealers now uses a simplified rate, with the collection base clarified for transactions between wholesalers and retailers. Taxpayers holding an SKB (withholding exemption certificate) can still rely on the exemption, but the administrative documentation requirements have been tightened.
What PMK 52/2025 changes
VAT-able supplies of gold jewellery now follow different rules for wholesalers, craftspeople, and retailers. The alternative VAT base (DPP nilai lain) emerges as a compromise that reduces the bookkeeping burden, but operators still need to assess which option is commercially better in their context.
What this means for gold businesses in Bali
Bali has a notable concentration of gold and silver craftspeople — especially in Celuk and the surrounding villages. Many MSME-scale operators have long been uncertain between the final-tax and the regular VAT schemes. The new rules clarify the structure but also demand more disciplined record-keeping. Craftspeople selling through resellers need to pay close attention to the new Article 22 collection rules.
Practical next steps
If you own a gold business, a workshop, or a jewellery shop, three things need an immediate review: first, your PKP (taxable-entrepreneur) status — has your turnover crossed the threshold for mandatory registration? Second, your reseller agreements — do they need updating to reflect the new collection rules? Third, your bookkeeping system — is it detailed enough to support VAT computation under the alternative base if that's your chosen scheme?
For anyone still uncertain, a short consultation with your tax team can save a lot of time and avoid administrative penalties that often cost more than the underlying tax.