The Government has issued a new regulation concerning the determination of Domestic Tax Subject and Foreign Tax Subject status through the Regulation of the Director General of Taxes No. PER-23/PJ/2025 (PER23/2025), which has been effective as of December 9, 2025. The issuance of PER-23/2025 is aimed at aligning the previous regulations, which were no longer consistent with the provisions of the Income Tax Law and its implementing regulations.

Read More