DGT May Add GloBE Taxpayer Status Ex Officio: Here Are the Rules

JAKARTA, DDTCNews — GloBE taxpayer status may be added by the Directorate General of Taxes (DGT) to taxpayers covered by the global minimum tax (GloBE) rules.

This ex officio status addition will be carried out where a taxpayer fails to apply for status addition, despite being a constituent entity of a multinational enterprise (MNE) group covered by GloBE.

"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 PER-6/PJ/2026, cited on Wednesday (5/8/2026).

The ex officio GloBE taxpayer status addition is carried out by the head of the tax office where the taxpayer is registered, by issuing a notice of the GloBE taxpayer status addition.

To avoid ex officio status addition, taxpayers must apply for the GloBE taxpayer status addition 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 (nine) 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.

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

The DGT is currently developing the feature for adding GloBE taxpayer status within the coretax administration system.

"At present, the menu for adding GloBE taxpayer status in coretax is still in the development process. According to the timeline, it should be completed by August," said Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations at the DGT. (rig)