Looking to File a Tax Complaint? Govt. Clarifies Six Official Channels for Tax Services, Tax Crime and Disciplinary Complaints Reports

In an effort to provide enhanced legal protections and legal certainty regarding submissions of complaints relating to the Directorate-General of Taxes (“Directorate-General”) and, in particular, to prevent non-compliant tax services, tax crimes and violations of ethics, the Director-General of Taxes (“Director-General”) has codified procedures for the submission of complaints to the Directorate-General through the issuance of Regulation No. PER-21/PJ/2025 (“Regulation 21/2025”), which has been in force since 28 November 2025.[1]