Regulation 12/2026 replaces the procedures for compliance examinations of excisable goods entrepreneurs. It introduces annual excise document analysis for tobacco product factories based on three ratios, with abnormal results triggering compliance examinations. It also sets risk-based criteria for selecting examination targets, reporting deadlines, and detailed examination activities, and expands the recommendations to include audits, restrictions on excise stamp supply requests, and data updates.

This Amendment introduces a reconciliation mechanism for quota deductions on imported goods receiving import duty exemption, relief, or government-borne import duty. It requires the directorate handling customs facilities to match quota deduction data between the Directorate General of Customs and Excise?s system and the Indonesia National Single Window system (Sistem Indonesia National Single Window/SINSW) at least once a year.

Decree 239/2026 grants a time-limited reduction or waiver of administrative tax sanctions of up to 100%. It covers late or corrected Tax Returns, late payments, tax assessment letters, and tax collection letters. Relief declines from 100% to 50% and then 25% the later taxpayers file or pay, generally until 30 June 2027. Applications must be submitted by 1 October 2028

Regulation 70/2026 stipulates the use of cigarette tax revenue, namely revenue from the levy on cigarette excise collected by the central government, for customs and excise law enforcement, with 2.5% of such revenue for 2026 set under Law No. 17 of 2025 on the State Budget for 2026. The funds are recorded as non-tax state revenue and used by the Directorate General of Customs and Excise for activities such as intelligence, patrols, enforcement actions, and case handling.

The Regulation consolidates the administration of relief, reduction and exemption of Regional Tax principal and administrative sanctions in Jakarta into one framework. Applications for reduction of tax principal must be decided within six months, while applications for exemption of tax principal and for reduction or exemption of administrative sanctions must be decided within three months, with qualifying applications deemed granted if the applicable period lapses without a decision or non-consideration notice. A separate two-working-day decision period applies to certain tax exemptions for Foreign State Representatives.

This Amendment replaces the proportional allocation of payments with a principal-first allocation in applications for the reduction or waiver of administrative tax sanctions, and introduces a two-year window during which the Director General of Taxes may grant sanction relief to stimulate the national economy. It also excludes sanctions arising from unsuccessful objection, appeal and judicial review proceedings from relief and clarifies certain objection procedures.

The Amendment tightens Tax Returns (Surat Pemberitahuan ? ?SPT?) correction requirements by considering taxes already paid and refunds received for the relevant period, while introducing an overpayment compensation balance for Article 21/26 Income Tax (Pajak Penghasilan ? ?PPh?) and Value Added Tax (Pajak Pertambahan Nilai ? ?PPN?). It also regulates the effect of corrected SPTs on refunds and Article 29 PPh installments, sequential PPN SPT filing, and expands the use of documents equivalent to withholding slips.

This Regulation introduces a separate category of other natural resource Non-Tax State Revenue (Penerimaan Negara Bukan Pajak ? ?PNBP?) for Domestic Market Obligation (?DMO?) receipts and production bonuses, alongside revised accounting treatment for Certain Natural Gas Price (Harga Gas Bumi Tertentu ? ?HGBT?)-affected revenues.

Circular of the Director General of Taxes No.SE-6/PJ/2026 strengthens the digitalization of tax dispute proceedings through document integration into the CORETAX system and the use of e-Tax Court, while introducing additional requirements for the submission and examination of evidence before the Tax Court. This Circular also regulates the assignment of hearing teams and the coordination mechanism for disputes involving mutual agreement procedures.

Regulation of the Minister of Finance No. 55 of 2026 expands the regulatory framework for Tax Consultants and introduces a new framework for Other Parties Acting as Taxpayer Representatives, including competency, registration, supervision, and sanction requirements. It also regulates the forms and establishment requirements of Tax Consultant Offices.