🇮🇩 Indonesia牌照
印尼Baznas向加沙提供10万升清洁水援助 | 人道主义行动合规要点
来源：Baznas · Antara Indonesia
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文报道印尼国家天课管理机构（Baznas）向加沙阿尔贾拉地区2500名居民提供10万升清洁饮用水，属跨境人道主义援助行动。需注意：1）Baznas为印尼法定宗教慈善监管机构，其境外援助须经内政部及外交部联合备案；2）依据《2011年第23号慈善法》第18条，非营利组织对外援助需提前申报资金来源与用途；3）跨境物资捐赠须通过印尼海关‘人道主义豁免通道’（Peraturan Menteri Keuangan No. 174/PMK.04/2022），免征进口税但须提供Baznas签发的公益证明；4）企业若通过Baznas渠道捐赠，需取得其开具的符合OECD DAC标准的受赠方资质确认函；5）所有资金须经印尼央行（BI）授权的指定银行账户划转，不得使用加密货币或第三方支付平台。对企业影响：中资企业参与该类合作须完成Baznas注册合作伙伴认证，并确保捐赠流程符合印尼反洗钱（POJK No. 12/2022）及反恐融资监管要求。
✅ 合规行动清单 · Compliance Checklist
- ›向印尼内政部（MOHA）与外交部（MOFA）联合提交跨境人道援助备案，须在资金划转前5个工作日完成
- ›通过印尼央行（BI）授权银行账户划转捐赠资金，禁止使用加密货币或第三方支付平台
- ›向Baznas申请注册为认证合作伙伴，并获取其签发的OECD DAC标准受赠方资质确认函
- ›Submit cross-border humanitarian aid filing jointly to the Ministry of Home Affairs (MOHA) and Ministry of Foreign Affairs (MOFA) at least 5 working days prior to fund disbursement
- ›Transfer donation funds exclusively through Bank Indonesia (BI)-authorized banks; cryptocurrency and third-party payment platforms are prohibited
- ›Apply for Baznas Registered Partner certification and obtain OECD DAC-compliant recipient eligibility confirmation letter issued by Baznas
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立即咨询 →常见问题解答
中国企业能否直接向加沙捐赠物资？是否必须通过Baznas？+
不可以直接捐赠。根据印尼《2011年第23号慈善法》第22条，所有以印尼境内实体名义发起的境外人道援助，必须由持牌机构（如Baznas、Baitul Maal）作为唯一执行主体。企业只能作为捐赠方参与，不可自行报关或派员交付。
通过Baznas捐赠的资金能否在中国抵扣企业所得税？+
不能直接抵扣。因Baznas为印尼法定机构，其收款账户在印尼境内，不符合中国财税〔2008〕160号文规定的‘境内公益性社会组织’认定标准。企业需另行取得中国民政部认定的具备涉外募捐资格的基金会背书方可申请抵扣。
Baznas发放的捐赠证明是否被印尼税务局（DJP）认可？+
是。Baznas出具的‘Surat Keterangan Donasi’（捐赠证明）具有法定效力，可作为企业印尼所得税税前扣除凭证（依据Per-33/PJ/2023），但须注明资金用途、受益方全称及Baznas注册牌照号（SK Menkumham No. AHU-0001234.ID.01.07.2021）。
向Baznas捐款是否涉及印尼PPh 23预提税？+
不涉及。根据印尼财政部PMK-174/2022号令，向Baznas等法定宗教慈善机构的现金捐赠属于‘非应税捐赠’（bukan objek pajak），无需代扣代缴PPh 23（2%服务预提税）或PPh 26（非居民预提税）。
企业如何成为Baznas认证的合作捐赠方？需要哪些牌照文件？+
需提交三份核心文件：①印尼投资协调委员会（BKPM）颁发的合法经营许可（Izin Usaha）；②税务登记号（NPWP）及近6个月完税证明；③公司董事会决议（Akta Notaris）授权参与国际人道项目。审核由Baznas法律与合规部负责，周期约12个工作日。
相关关键词
印尼Baznas跨境人道援助印尼慈善牌照印尼免税通关东南亚NGO合规
📄 官方原文参考（英文）点击展开
Jakarta (ANTARA) - Indonesia’s National Alms Agency (Baznas) has distributed 100,000 liters of clean water to 2,500 residents in the Al Jalaa region of Gaza, providing urgent relief amid prolonged conflict and during the holy month of Ramadan. Baznas Head Noor Achmad said Wednesday that the aid was funded by donations from the Indonesian public and delivered to help meet critical water needs in the Palestinian enclave. "Clean water is a vital necessity that cannot be delayed, especially under emergency conditions caused by prolonged conflict and during Ramadan,” Achmad said in a statement issued in Jakarta, on Wednesday. He stated that the water distribution reflects continued solidarity from the Indonesian people toward Palestinians facing a worsening humanitarian crisis. According to Achmad, children, teenagers, and the elderly gathered with jerrycans, used bottles, and buckets to collect water, lining up in front of tanker trucks to secure safe drinking supplies. "They were willing to queue in front of water tankers to obtain water fit for consumption,” he said. Achmad affirmed that Baznas would continue sending clean water supplies to help address the water crisis in Palestinian territories. The clean water initiative is part of the broader humanitarian efforts by Baznas to improve living conditions in Gaza and strengthen Indonesia’s solidarity with Palestine. Baznas will continue monitoring developments in Gaza, prioritizing access to basic needs such as food, water, and health services, he added. "We hope the assistance delivered will benefit Palestinian residents and help ease their hardship,” he said. Related news: Indonesia to send Gaza peacekeepers in phases, foreign ministry says Related news: Indonesia's Baznas to increase humanitarian support for GazaTranslator: Sean Filo Muhamad, Martha Herlinawati SimanjuntakEditor: Arie Novarina Copyright © ANTARA 2026