Eight Violations That Could Jeopardise Tax Restitution

The government is beginning to tighten access to tax restitution through Minister of Finance Regulation (PMK) No. 28 of 2026. This PMK clarifies provisions for taxpayers (WP) seeking refunds on overpayments. In the latest regulation, the status of certain criterion taxpayers or the most compliant taxpayers is particularly highlighted. Based on the provisions of Article 5 of the Directorate General of Taxes (DJP), it no longer relies on general indicators. The DJP will examine a number of specific violations by taxpayers that could nullify tax restitution and revoke the compliant taxpayer status. The extended relaxation until 31 May 2026 is outlined in Announcement No. PENG-31/PJ.09/2026, which regulates the waiver of administrative sanctions for delays in payment and reporting of the Annual Income Tax Return (PPh) for Corporations for the 2025 Tax Year. This policy not only applies to SPT reporting but also encompasses payments of PPh Article 29 along with the settlement of any tax deficiencies stated in the Annual SPT.