Global Minimum Tax Taxpayers Must Apply for Status Addition to the DGT

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) requires constituent entities or joint venture group members that form part of a multinational enterprise (MNE) group covered by the global minimum tax to apply for status addition as a GloBE taxpayer.

Pursuant to Article 4 paragraph (2) of the Director General of Taxes Regulation No. PER-6/PJ/2026, the application for status addition must be submitted no later than 9 months after the end of the first year of the imposition of GloBE.

"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 PER-6/PJ/2026, as quoted on Tuesday (12/5/2026).

A constituent entity or joint venture group member becomes a GloBE taxpayer when the annual revenue of the multinational enterprise group 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, an MNE group first falls within the scope of GloBE in 2025 if its revenue exceeded EUR750 million in a minimum of 2 of the 4 years preceding the year of the imposition of GloBE, namely 2021 to 2024.

The application for the addition of status as a GloBE taxpayer is submitted by the constituent entity or joint venture group member electronically via the taxpayer portal.

Pursuant to Appendix A of PER-6/PJ/2026, the information submitted in the application includes, among other things, the name and NPWP and the fulfilment of the ultimate parent entity status; the identity of the ultimate parent entity; the identity of the multinational enterprise group; the first year of the imposition of GloBE.; the correspondence address; and the NIK/NPWP, name, email, and telephone number of the person in charge.

"The application for status addition as a GloBE taxpayer as referred to in paragraph (1) shall be conducted by filling out the data completely and correctly, signing and submitting the status addition as a GloBE taxpayer form," reads Article 4 paragraph (4) of PER-6/PJ/2026.

Upon receipt of such application, the head of the tax office where the GloBE taxpayer is registered will automatically issue a notice of status addition as a GloBE taxpayer via the coretax administration system.

If the GloBE taxpayer does not apply for status addition, the GloBE taxpayer status will be added ex officio based on an examination by the tax office where the GloBE taxpayer is registered.

PER-6/PJ/2026 was enacted on 4 May 2026 and took immediate effect from that date. (dik)