The Directorate General of Taxes unveiled Director General of Taxes Regulation Number PER-8/PJ/2025 in May 2025, introducing provisions for certain tax administration services under the Coretax system. This regulation aligns with broader reforms under Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administration System. It is also based on the Law of the Republic of Indonesia Number 7 of 2021 on the Harmonization of Tax Regulations.
According to its recitals, this regulation aims to support the transition toward a more transparent, effective, efficient, accountable, and adaptive tax administration. To that end, it provides detailed technical provisions to ensure fairness, legal certainty, and improved services for taxpayers exercising their rights and meeting their tax obligations.
This regulation spans 370 pages, comprising 148 articles, and is grouped into four chapters. Chapter I contains general provisions. Chapter II discusses tax service procedures. Chapter III regulates transitional provisions. Chapter IV includes concluding provisions. Importantly, PER-8/PJ/2025 repeals 27 existing regulations and officially came into effect on May 21, 2025.
PER-8/PJ/2025 sets out procedures for 13 types of tax administration services, including:
- issuing Tax Clearance Certificates;
- changing bookkeeping methods and/or fiscal years;
- applying for, notifying, granting, cancelling, and reissuing approvals for bookkeeping and recordkeeping in English and/or US Dollar currency;
- submitting and deciding upon the use of book value for the transfer and acquisition of assets in business restructurings (i.e., merger, spin-off, expansion, and acquisition);
- applying for and managing fixed asset revaluations for tax purposes;
- applying for exemptions from income tax withholding and/or collection by third parties;
- issuing Article 22 Income Tax Exemption Certificates for imported gold used in export-oriented jewelry production;
- issuing Tax Exemption Certificates on interest from savings, deposits, or Bank Indonesia Certificates received by pension funds recognized by the Minister of Finance or the Indonesia Financial Services Authority;
- waiving income tax on land/building transfers and luxury residential sales in designated tourism special economic zones;
- verifying tax payments on income from land/building transfers or sale agreements;
- issuing certificates of taxable service utilization for goods imported for such services;
- revoking approval letters for income tax treatment limited to income from Indonesian sources; and
- issuing tax compliance statements for regional head candidates.
Despite this regulation's comprehensive scope, several tax-related administrative services have yet to be incorporated. These include procedures related to Certificates of Residence, objection letters, requests for tax reductions, tax correction letters, tax lawsuits, and other supporting administrative services.
If you need further guidance on navigating the new Coretax-based tax services, Ideatax is here to help.
Legal References:
- Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations.
- Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administrative System.
- Director General of Taxes Regulation Number PER-11/PJ/2025 concerning Provisions for Income Tax, Value-Added Tax, Luxury Goods Sales Tax, and Stamp Duty Reporting under the Coretax Administration System.
