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Jumat, Mei 8, 2026 | Issue Number : 5396

New Preliminary Tax Refund Framework Introduced: Govt. Sets 80% Threshold for Low-Risk Taxable Entrepreneurs and Lowers Refund Limits

ID Indonesian translation

The Minister of Finance (“Minister”) has issued Regulation No. 28 of 2026 on Procedures for Preliminary Refunds of Tax Overpayments (“Regulation 28/2026”). Upon entering into force, Regulation 28/2026 repealed and replaced Regulation of the Minister No. 39/PMK.03/2018, which bore the same title as Regulation 28/2026, as amended several times, most recently by Regulation of the Minister No. 119 of 2024 (collectively referred to as “Regulation 39/2018”).[1]

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The Minister of Finance (“Minister”) has issued Regulation No. 28 of 2026 on Procedures for Preliminary Refunds of Tax Overpayments (“Regulation 28/2026”). Upon entering into force, Regulation 28/2026 repealed and replaced Regulation of the Minister No. 39/PMK.03/2018, which bore the same title as Regulation 28/2026, as amended several times, most recently by Regulation of the Minister No. 119 of 2024 (collectively referred to as “Regulation 39/2018”).[1]

......

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*Syarat dan ketentuan berlaku

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