INDONESIAN TAX UPDATES

Minister of Finance’s Regulation Number 28 of 2026 on the Guidelines for Preliminary Refund of
Tax Overpayment (issued 30 April 2026 | In force on 1 May 2026)

Implementation of Coretax: Individual Annual Tax Return Reporting

Latest Minister of Finance’s Guidelines for Tax Audit: simplified amendment and restatement of the preceding regulations

12% Value Added Tax Tariff (Update #1)

Implementation of Core Tax Administration System

Value Added Tax Tariff of 12% in 2025

New Regulations on Income Tax for Reimbursement/Compensation in the Form of Benefit-In-Kind (BIK)

The Implementation of the New 16-Digit Tax ID Format for Individuals and Taxable Entities in Indonesia

• Requirements, Guidelines and Procedures for the Withholding Tax Slip and Periodic Tax Return for Withholding Tax Article 21 and/or Article 26.
• Latest List of Entities or Institutions Determined as Receiver of Alms (Zakat) or Mandatory Religious Donations Deductible from the Gross Income.
• Tax and Customs Facilities in Nusantara Capital City.