DGT Authorised to Supervise Taxpayers With or Without GloBE Status

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) is authorised to supervise GloBE taxpayers.

Supervision is conducted both in respect of taxpayers that have conducted status addition as GloBE taxpayers and those that have not conducted status addition as GloBE taxpayers.

"Supervision referred to in paragraph (1) shall be conducted based on the results of the examination of data and/or information held by the DGT," reads Article 23 paragraph (3) of the Director General of Taxes Regulation Number PER-6/PJ/2026, as cited on Friday (7/8/2026).

Supervision of GloBE taxpayers that have conducted status addition encompasses the filing of the annual income tax return in the context of GloBE, tax payment, submission of notifications, submission of the GloBE information return (GIR) and other matters.

For taxpayers that have not conducted status addition, supervision is also conducted in respect of the fulfilment of the obligation to conduct status addition as a GloBE taxpayer.

Should a taxpayer be found not to have independently conducted status addition as a GloBE taxpayer, the DGT may conduct the status addition on the taxpayer in question ex officio.

"In the event that a GloBE taxpayer does not apply for status addition as referred to in paragraph (1), the GloBE taxpayer shall be subject to status addition ex officio based on the results of an administrative examination by the Head of the Tax Office where the GloBE taxpayer is registered," reads Article 4 paragraph (7) of Director General of Taxes Regulation Number PER-6/PJ/2026.

To avoid ex officio status addition, taxpayers must apply for status addition as a GloBE taxpayer no later than next month.

"The application for status addition as a GloBE taxpayer referred to in paragraph (1) shall be submitted no later than 9 months after the end of the first year of the imposition of GloBE at the time the multinational enterprise group fulfils the provisions referred to in Article 3," reads Article 4 paragraph (2) of PER-6/PJ/2026.

Taxpayers required to conduct the status addition as GloBE taxpayers are members of a multinational enterprise group with annual group revenue of EUR750 million or more based on the consolidated financial statements of the ultimate parent entity (UPE) in 2 of the 4 most recent years before the GloBE imposition year. (dik)