Filing GloBE Tax Returns? Global Minimum Tax Must First Be Paid
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is preparing a system to synchronise top-up tax payments and annual income tax return filing in the context of implementing GloBE.
Head of the Section of International Tax Agreements and Cooperation II at the DGT, Saumty Rohaendi, stated that GloBE taxpayers will not be able to file their annual income tax return in the context of GloBE if they have not yet paid the required top-up tax.
"If a taxpayer wishes to file their income tax return but has not yet made payment, the return will not be submittable. The payment will be prepopulated in the return," said Saumty at a regular tax discussion (RTD) organised by the Tax Accountants Compartment of the Institute of Indonesia Chartered Accountants (Kompartemen Akuntan Perpajakan Ikatan Akuntan Indonesia/KAPj IAI in Indonesian), as cited on Monday (22/6/2026).
Pursuant to the Minister of Finance Regulation (MoF Reg.) 136/2024 and Director General of Taxes Regulation Number PER-6/PJ/2026, top-up tax for the first year of the imposition of GloBE must be paid no later than the end of the GloBE fiscal year.
The annual income tax return in the context GloBE purposes must be filed within 4 months after the end of the GloBE fiscal year. However, specifically for the first year of the imposition of GloBE , the filing deadline for the annual income tax return may be extended by 2 months.
Accordingly, if a taxpayer is subject to GloBE for the first time in 2025, the top-up tax for the 2025 year of imposition must be paid no later than the end of 2026. The income tax return must be filed no later than 30 June 2027.
"For instance, if a taxpayer's payment falls short, for example, the taxpayer has paid 80 by 31 December, but in April or June, based on the calculation in the annual income tax return, the amount should be 100, the amount of [shortfall of] 20 must be paid before the return is filed. Otherwise, the return cannot be filed," said Saumty.
On another note, a multinational enterprise group is considered to fall in the scope of GloBE if the group's annual turnover has reached EUR750 million in a minimum of 2 of the 4 years preceding the year of the imposition of GloBE.
If a group first falls within the scope of GloBE in 2025, the constituent entity that constitutes a member of that group must apply for status addition as a GloBE taxpayer no later than September 2026. (dik)
