Govt. Officially Revises Tax Examination Categories: Thorough Examinations Now Capped at Six Months

In an effort to ensure greater legal certainty regarding the implementation of tax examinations (“Examinations”), particularly in the wake of the enforcement of Regulation of the Government No. 50 of 2022 on Procedures for the Implementation of Taxation Rights and Obligations (“Regulation 50/2022”),[1] the Minister of Finance (“Minister”) has decided to issue Regulation No. 15 of 2025 on Tax Examinations (“Regulation 15/2025”).[2] Upon entering into force on 14 February 2025,[3] Regulation 15/2025 simultaneously repealed and replaced the following legal frameworks of the Minister:[4]