Don‘t Miss New Regulations Issued Throughout July 2026
JAKARTA, DDTCNews – A variety of tax regulations were issued throughout July 2026. One new regulation that drew considerable attention concerns the requirements to act as attorneys in the field of taxation.
The new regulation attracted scrutiny because it requires a certificate of registration (surat keterangan terdaftar/SKT in Indonesian) as a requirement for a third party (other than tax consultants and family members) to be appointed as a taxpayer's attorney. The certificate of registration requirement is a new clause that was not provided for under the former regulation.
However, MoF Reg. 44/2026 does not yet detail the procedures or requirements for obtaining a certificate of registration. Procedures for obtaining the certificate of registration will be governed by a separate minister of finance regulation covering tax consultants and other parties acting as a tax attorney. See Don't Confuse SKT for Tax Attorney with SKT for TIN Registration
In addition to matters relating to taxpayer attorneys, a range of new tax regulations were issued throughout July 2026. To assist readers, the following is a summary of noteworthy tax regulations issued throughout July 2026.
Ministry of Finance Revamps Regulations on Tax Attorneys
The Ministry of Finance (MoF) has issued a new regulation overhauling the requirements to act as an attorney in the field of taxation. The regulation in question is MoF Reg. 44/2026.
This regulation, which took effect on 6 July 2026, repeals and replaces MoF Reg. 229/2014. The replacement was undertaken because MoF Reg. 229/2014 did not regulate competency requirements for taxpayer attorneys or the parties that may be appointed as attorneys, namely family members and other parties.
Pursuant to the provisions, a taxpayer may appoint an attorney by means of a special power of attorney to exercise tax rights and/or fulfil tax obligations. MoF Reg. 44/2026 affirms that there are 3 categories of parties that may be appointed as a taxpayer's attorney: tax consultants, other parties and family members. See news relating to MoF Reg. 44/2026
Import Duty Exemption Rules for Defence Goods Revised
The MoF has issued a new regulation governing the exemption from import duty on imports of weapons, ammunition and military and police equipment for the purposes of national defence and security.
The regulation in question is MoF Reg. 45/2026. This regulation, which takes effect on 4 September 2026, repeals and replaces the previous regulation, namely MoF Reg. 191/2016, as last amended by MoF Reg. 91/2021.
Through MoF Reg. 45/2026, the government has, among others, added the Indonesian Maritime Security Agency (Badan Keamanan Laut/Bakamla in Indonesian) as a body entitled to receive the import duty exemption. Another notable change is the digitalisation of the import duty exemption application process as well as provisions on contract termination. See news relating to MoF Reg. 45/2026
VAT Technical Rules on Cross-Border Digital Transactions via SPP-TDLN
The MoF has issued MoF Reg. 49/2026, which governs the procedures for collecting value added tax (VAT) on cross-border digital transactions through the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian).
This regulation, which took effect on 20 July 2026, serves as the technical implementing rule for Presidential Regulation (Pres. Reg.) No. 68/2025. The regulation has been issued to improve the effectiveness, efficiency and accountability of tax revenue from cross-border digital transactions that had not previously been fully collectible in an optimised manner. See news relating to MoF Reg. 49/2026
Government Grants 0% Import Duty for LPG and the MRO Industry
Through MoF Reg. 50/2026, the government grants 0% import duty tariffs on imports of liquefied petroleum gas (LPG) for the next 6 months. A similar incentive is also provided for imports of certain goods and materials related to the maintenance, repair and overhaul (MRO) industry.
The government has stated that these incentives are granted to enhance the competitiveness of the petrochemical and MRO industries. MoF Reg. 50/2026 was promulgated on 21 July 2026 and takes effect 7 days from the date of promulgation.
This implies that MoF Reg. 50/2026 takes effect from 28 July 2026. Accordingly, the 0% import duty incentive on LPG imports officially applies from 28 July 2026 for the following 6 months. Details of the specific goods and materials eligible for the incentive are set out in the appendix of MoF Reg. 50/2026.
DGT Adjusts Tax Payment and Remittance Rules: Key Changes
The Directorate General of Taxes (DGT) has adjusted provisions relating to tax payment and remittance, including billing codes and overbooking. The adjustments were made through Directorate General of Taxes Regulation No. PER-8/PJ/2026.
This regulation, which takes effect from 28 July 2026, revises a number of provisions previously set out in PER-10/PJ/2024. The adjustments were made to accommodate changes in tax provisions, such as the implementation of the coretax system and the global minimum tax. See news relating to PER-8/PJ/2026.
DGT Issues New Guidelines for Taxpayer Compliance Supervision
Director General of Taxes, Bimo Wijayanto, has officially issued new guidelines for taxpayer compliance supervision. These guidelines are contained in DGT Circular Letter (SE) No. SE-8/PJ/2026 on Guidelines for the Supervision of Taxpayers' Compliance.
This circular letter, issued on 15 July 2026, repeals and replaces 4 previous circular letters, namely SE-14/PJ/2019, SE-11/PJ/2020, SE-05/PJ/2022 and SE-9/PJ/2023. The replacement of the circular letters as the guidelines for taxpayer compliance supervision was conducted line with the entry into force of MoF Reg. 111/2025. See news relating to SE-8/PJ/2026.
DGT Updates Procedures for Taxpayer Financial Information Requests
Bimo has also updated the technical procedures for requesting information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian) in connection with the exercise of access to financial information for tax purposes. This circular letter was issued on 16 July 2026.
The updated procedures for requests for information and/or evidence or details are set out in DGT Circular Letter No. SE-9/PJ/2026. The update was conducted in line with the entry into force of MoF Reg. 108/2025, which overhauled the provisions on access to financial information (akses informasi keuangan/AIK in Indonesian) for tax purposes. See news relating to SE-9/PJ/2026.
Rules on Transit and Transhipment of Goods Overhauled
The MoF has officially issued MoF Reg. 51/2026 on the Transit or Transhipment of Imported Goods or Exported Goods. This regulation repeals and replaces the former regulation, namely MoF Reg. 216/2019.
The replacement was undertaken to improve customs services and supervision. In addition, this regulation was issued to better safeguard state revenue rights in connection with the carriage of imported goods or exported goods that are transited or transhipped.
MoF Reg. 51/2026 was promulgated on 31 July 2026 and takes effect 30 days from the date of promulgation. Accordingly, MoF Reg. 51/2026 will take effect from 30 August 2026.
Special Scheme for Temporary Admission of Returnable Packages
The MoF has issued MoF Reg. 52/2026 concerning the temporary admission and temporary exports of returnable packages. Promulgated on 31 July 2026, the regulation takes effect 60 days from the date of promulgation. Accordingly, MoF Reg. 52/2026 takes effect from 29 September 2026.
MoF Reg. 52/2026 specifically governs the provisions on the temporary admission (imports) and release (exports) of returnable packages. This is necessary because the existing temporary import and export regulation (MoF Reg. 178/2017, as amended by MoF Reg. 106/2019) has not accommodated the need for specific rules on returnable packages. (dik)
