The government, through the Ministry of Finance, has announced the\nprocedures for preliminary refunds of tax overpayments. This is outlined\nin Ministerial Regulation No.\u00a028 of 2026. The regulation promises relief\nfor the business world and taxpayers throughout Indonesia.<\/p>\n
\u201cTo increase accuracy and provide greater legal certainty in the\nimplementation of tax rights and obligations, adjustments are needed to\nthe provisions regarding the procedures for preliminary refunds of tax\noverpayments,\u201d states the regulation, quoted on Friday (1\/5\/2026).<\/p>\n
As is known, Ministerial Regulation No.\u00a039\/PMK.03\/2018 on Procedures\nfor Preliminary Refunds of Tax Overpayments has been amended several\ntimes.<\/p>\n
The most recent, Ministerial Regulation No.\u00a0119 of 2024 on the Third\nAmendment to Ministerial Regulation No.\u00a039\/PMK.03\/2018 on Procedures for\nPreliminary Refunds of Tax Overpayments, is deemed insufficient to\naccommodate the needs for adjusting these procedures, hence the need for\nreplacement.<\/p>\n
This Ministerial Regulation will officially take effect on 1 May\n2026.<\/p>\n
The Director General of Taxation has issued a decision on preliminary\ntax overpayment refunds after examining refund applications from\ntaxpayers meeting certain criteria, taxpayers fulfilling specific\nrequirements, or low-risk VAT-registered entrepreneurs.<\/p>\n
Through this policy, the government seeks to expedite liquidity flows\nfor highly compliant taxpayers, allowing them to receive funds that are\nrightfully theirs through a more efficient process without undergoing\nlengthy and complex initial examinations.<\/p>\n
The latest regulation includes three main categories eligible for\npreliminary tax refunds. The first category covers taxpayers with\nspecific criteria known for their compliance reputation, such as always\nsubmitting tax notices on time and having no tax arrears.<\/p>\n
Additionally, they must have financial statements audited by a public\naccountant with an unqualified opinion for three consecutive years and\nhave not committed any tax crimes in the past five years.<\/p>\n
The second category is for taxpayers meeting certain requirements\nbased on limits for the amount of overpaid tax applied for.<\/p>\n
For individual taxpayers not engaged in business, this facility can\nbe granted directly, while for those engaged in business or free\nprofessions, the limit is a maximum of Rp 100 million.<\/p>\n
For corporate taxpayers, the opportunity is open if their business\nturnover reaches Rp 50 billion with a maximum overpayment of Rp 1\nbillion, which also applies to VAT-registered entrepreneurs with the\nsame overpayment amount. Meanwhile, for VAT-registered entrepreneurs\nsubmitting VAT tax notices with overpayments and sales value of Rp 4.2\nbillion, the maximum overpayment is Rp 1 billion for one tax period.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/tax-refunds-take-effect-today-review-purbayas-new-regulations-1777607691", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }