Paving the Way for the Core Tax Administration System: 42 Tax Regulations Set to Be Overhauled in 2025

Indonesia’s Minister of Finance (“Minister”) recently issued Regulation No. 81 of 2024 on Taxation Provisions for the Implementation of the Core Tax Administration System (“Regulation 81/2024”), which will now serve as the legal foundation for upcoming tax system updates.

This new framework, which is scheduled to come into force on 1 January 2025, will ultimately repeal and replace 33 existing regulatory frameworks and override several provisions of nine additional frameworks. These changes affect several specific Regulations that were previously issued at the levels of Ministerial Regulations and Decrees.[1]