SWITU Ed 16_SW_Indonesia_Tax_Update PER-8PJ2025 (Ver. English)

REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-8/PJ/2025 (PER-8/2025) CONCERNING THE PROVISIONS FOR THE DELIVERY OF CERTAIN TAX ADMINISTRATION SERVICES WITHIN THE FRAMEWORK OF IMPLEMENTING THE CORE TAX ADMINISTRATION SYSTEM.

This regulation aims to implement the reformed tax administration system that more transparent, effective, efficient, accountable, and flexible. With the implementation of the Core Tax Administration System (Coretax), there is a requirement for technical provisions in tax administration services that are fair and legally certain, in order to facilitate taxpayers in exercising their rights and fulfilling their tax obligations.

The following are the scopes of tax administration services regulated in PER-8/2025:

1. Procedures for issuing Fiscal Certificates;
2. Procedures for changes in bookkeeping methods and/or fiscal year;
3. Procedures for application, notification, approval, cancellation, application and reissuance of Approval for bookkeeping using English or Approval for bookkeeping using English and United States Dollar;
4. Procedures for submission and issuance of decisions on the use of book value in transfers and acquisitions of assets in the context of mergers, consolidations, spin-offs, or business acquisitions;
5. Procedures for submitting an application and administering the revaluation of a company’s fixed assets for tax purposes;
6. Procedures for submitting applications for exemption from withholding tax deduction and/or collection by other parties;
7. Procedures for issuing a Tax Exemption Certificate from Withholding Tax Article 22 deduction for imports of gold bullion which will be processed to produce gold jewelry for export purposes;
8. Procedures for issuing a Tax Exemption Certificate from Withholding Tax deduction on interest on Deposits and Savings and Discounts on Bank Indonesia Certificates received or obtained by Pension Funds whose establishment has been approved by the Minister of Finance or has obtained permission from the Financial Services Authority;
9. Procedures for exemption from income tax payment on income from the transfer of rights to land and/or buildings, or from Pre-Sale and Purchase Agreements of land and/or buildings and any amendments thereof, as well as exemption from income tax withholding on the sale of house or residential categorized as luxury properties located in Special Tourism Economic Zones;
10. Procedures for verification of evidence of fulfillment of income tax payment obligations on income from the transfer of rights to land and/or buildings, and from Pre-Sale and Purchase Agreements of land and/or buildings;

1. Procedures for issuing certificates for the utilization of taxable services from outside the Customs Area within the Customs Area in relation to imports that involve goods used for taxable service utilization activities;
2. Procedures for revocation of approval letters on requests for income tax to be imposed only on income received or earned from Indonesia; and
3. Procedures for providing services related to the requirements for fulfilling the tax obligations of prospective regional head candidates.

PER-8/2025 revokes 27 (twenty-seven) previous related regulations that are no longer considered relevant in the era of the Core Tax Administration System (Coretax). PER-8/2025 comes into effect on May 21, 2025.

For Tax Service Assistance, please contact:

            Rani Widianti

            T. (+6221) 2222-0200

            E. rani.widianti@shinewing.id

            Alvina Oktavia

            T. (+6221) 2222-0200

            E. alvina.oktavia@shinewing.id