Low-Risk PKP List Extended: Additional Criteria for Exemption from Formal Determination by the Director-General of Tax Introduced

In an effort to facilitate the determination of low-risk taxable entrepreneurs (Pengusaha Kena Pajak – “PKP”) and the implementation of preliminary tax-overpayment refunds (“Preliminary Refunds”), the Director-General of Tax (“Director-General”) has issued Regulation No. PER-6/PJ/2025 (“Regulation 6/2025”) on Preliminary Refunds of Tax Overpayments for Taxpayers That Meet Certain Criteria and Certain Requirements, and Low-Risk PKP, as Well as Special Purpose Companies (“SPC”) and Collective Investment Contracts (Kontrak Investasi Kolektif – “KIK”) Categorized as Low-Risk PKP (collectively referred to as “Taxpayers”).[1]