GloBE Taxpayers Must Register via Coretax by Tomorrow

JAKARTA, DDTCNews - Corporate taxpayers that are members of a GloBE-covered multinational enterprise (MNE) group have until the end of this month to register as GloBE taxpayers.

Where the first GloBE charge year of an MNE group is 2025, constituent entities of that group are required to add their status as GloBE taxpayers by the end of this 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 MNE group fulfils the provisions referred to in Article 3," reads Article 4 paragraph (2) of the Director General of Taxes Regulation No. PER-6/PJ/2026, cited on Tuesday (29/9/2026).

An MNE group is covered by GloBE where the group's annual revenue reaches EUR750 million based on the consolidated financial statements of the ultimate parent entity (UPE) in 2 of the 4 years preceding the year of the Imposition of GloBE.

Accordingly, where a group has revenue of at least EUR750 million in 2 years within the period 2021 to 2024, the first year of the Imposition of GloBE under PER-6/PJ/2026 for the constituent entities of that group is 2025.

Constituent entities forming part of a GloBE-covered group are required to apply to add their status as GloBE taxpayers according to the deadline set out in Article 4 paragraph (2) via the coretax administration system.

The addition of status as a GloBE taxpayer is carried out through coretax using the taxpayer account of the individual acting as the person in charge (PIC) of the corporate taxpayer.

The addition of status as a GloBE taxpayer is carried out via the menu My Portal > Status Change > Addition of Status as a GloBE Taxpayer.

Once the form for adding status as a GloBE taxpayer has been completed correctly, coretax will automatically issue an electronic receipt (bukti penerimaan elektronik/BPE in Indonesian) and a notice confirming the addition of status for that GloBE taxpayer.

If a GloBE taxpayer does not add their status independently, the Directorate General of Taxes may add the status ex officio. The addition of status is conducted by the head of the tax office where the GloBE taxpayer is registered. (dik)