Amendment to the Provisions on Procedures for Preliminary Refunds of Tax Overpayments
Perubahan Ketentuan Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
過払税の 暫定還付 手続き規定の改正
TAX UPDATES - 04/2026
TAX UPDATES - 04/2026
TAX UPDATES - 04/2026
- By Admin
- 05 June 2026
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The Government has updated the regulations concerning preliminary refunds of tax overpayments through the issuance of Minister of Finance Regulation No. 28 Year 2026 (MoF Regulation-28/2026), which became effective on May 1, 2026. This update was introduced to improve accuracy in the implementation of preliminary refunds and to provide legal certainty regarding their application. This regulation revokes the previous regulation, namely Minister of Finance Regulation No. 39/PMK.03/2018, as amended by Minister of Finance Regulation No. 119 Year 2024.
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