Less than three months after it came into effect, Director General of Taxes Regulation PER-6/PJ/2025 was finally revised through PER-16/PJ/2025. The new regulation took effect on August 13, 2025, following the enactment of PER-6/PJ/2025 on May 21, 2025. The revision was made because the initial provisions were deemed insufficiently accommodating of technical requirements related to the mechanism for accelerated refunds or advance refunds of overpaid taxes.
Through this revision, the Director General of Taxes has expanded the scope of input taxes that can be calculated as excess tax payments. Not only tax invoices and similar documents that have been validated by the DGT or deemed equivalent, such as the following documents:
- Goods Delivery Order (SPPB) from BULOG/DOLOG for the distribution of wheat flour
- Proof of billing for telecommunications services provided by telecommunications companies
- Proof of payment received by distribution operators for the sale of phone credit and/or commissions/fees related to the distribution of tokens/vouchers
- Invoice for the delivery of electricity by an electricity company
- Invoice for the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP) by a water company
- Ticket, airway bill, or delivery bill for domestic air transportation services
- Sales invoice for the provision of port services
- Invoice (trading confirmation) for the provision of taxable services by securities brokers
- Invoice for the provision of taxable services by banks
- Tobacco tax stamp order documents (CK-1 documents), and others.
However, import customs documents and the Customs Duty, Excise Duty, and Tax Payment Determination Letter (SPPBMCP) for shipments that have been electronically exchanged with the DJBC can be counted as input tax.
These documents must meet several requirements, including:
- Import customs notification documents uploaded by taxpayers and containing the State Revenue Transaction Number (NTPN).
- The SPPBMCP document that includes the NTPN, is in the DJBC service information system, has been exchanged electronically with the DJP, and has been paid by the taxpayer through the postal service provider related to the import of goods.
These new provisions also clarify who is eligible for the facility, including taxpayers meeting certain criteria, certain requirements, low-risk PKPs, Special Purpose Companies (SPCs), and Collective Investment Contracts (KIKs) as low-risk PKPs. In addition, the definition of input tax paid by the taxpayer now also includes VAT in Tax Payment Slips or similar administrative instruments.
Equally important, PER-16/PJ/2025 emphasizes that certain individual taxpayers who are deemed to have no excess payments in their Annual Tax Returns may still apply for accelerated refunds. This regulation provides legal certainty and administrative convenience for taxpayers, as well as reaffirming the DGT’s commitment to being more responsive to the dynamics of tax regulation implementation.