Government Prepares New Tax Refund Regulations, Process Accelerated
JAKARTA, KOMPAS.com - The government is processing the harmonisation of a Draft Ministry of Finance Regulation concerning the procedures for the preliminary refund of excess tax payments, or restitution. This step is directed at strengthening tax administration and adapting to the needs of the business world.
Director of Outreach, Services, and Public Relations at the Directorate General of Taxes, Inge Diana Rismawanti, stated that the harmonisation process is an important stage to ensure the regulation remains relevant and provides legal certainty.
“Currently, the government is carrying out the harmonisation process for the Draft Ministry of Finance Regulation (RPMK) that regulates the procedures for the preliminary refund of excess tax payments,” said Inge to Kompas.com on Wednesday (15/4/2026).
This step is aimed at maintaining the integrity of the tax system and improving the quality of services to taxpayers, particularly in the restitution process.
Discussions are still ongoing. The government has not yet disclosed the details of the regulation’s substance.
“We need to convey that discussions are still ongoing, so the substance of the regulation cannot be detailed yet,” said Inge.
The government will announce the regulation after the harmonisation process is complete. The Directorate General of Taxes will also prepare education for taxpayers and stakeholders.
“After the harmonisation and finalisation process is complete, the official provisions will be communicated openly to the public. The DJP will also conduct comprehensive education for Taxpayers and stakeholders,” said Inge.
This regulation is expected to make the restitution process more transparent and provide certainty for the business world.
Previously, the Directorate General of Legal Regulations at the Ministry of Law, along with several ministries, held a harmonisation meeting on 10 to 11 April 2026.
The draft regulation sets time limits for resolving restitutions. The process for Income Tax is limited to a maximum of three months. The process for Value-Added Tax is limited to one month since the application is received.
The acceleration of services remains based on tax authority research. The research results form the basis for decisions on applications.
If formal requirements are met and there is an excess payment, the Director General of Taxes may issue a Preliminary Excess Tax Refund Decision Letter.
The government targets the regulation to take effect on 1 May 2026. This target is aimed at improving the quality of tax services and legal certainty.