Jakarta Taxpayers Take Note: New Rules Set Eligibility, Filing Requirements and Deemed-Approval Deadlines for Tax Relief

The Governor of the Special Capital Region of Jakarta (“Governor”) has issued Regulation of the Governor No. 27 of 2025 on the Administration and Procedures for Relief, Reduction, and Exemption of Regional Tax Principal and/or Administrative Sanctions (“Regulation 27/2025”), which implements Regulation of the Jakarta Region No. 1 of 2024 on Regional Taxes and Regional Levies (“Regulation 1/2024”).[1] The Regulation governs three facilities, namely relief of Regional Tax principal, reduction and exemption of Regional Tax principal, and reduction and exemption of Regional Tax administrative sanctions.[2]