Get the Full Scoop! Refund Applications Must Now Prove Taxpayer Activity Compliance

First introduced by the Minister of Finance (“Minister”) back in 2018, Regulation No. 38/PMK.03/2018 on Procedures for Preliminary Refunds of Tax Overpayments (“Refunds”) has been amended several times, most recently through the issuance of Regulation of the Minister No. 209/PMK.03/2021 (collectively referred to as “Regulation 39/2018”). As its title suggests, Regulation 39/2018 stipulates the applicable mechanism for the payment of income tax (Pajak Penghasilan – “PPh”) and/or value-added tax (Pajak Pertambahan Nilai – “PPN”) Refunds to certain types of taxpayers.