On 29 September 2026, the Minister of Finance enacted Regulation No. 71 of 2026 (PMK-71/2026), which amends Minister of Finance Regulation No. 118 of 2024 concerning the procedures for tax correction, objection, reduction, revocation, and cancellation. This amendment represents a significant update to the administrative dispute resolution framework available to taxpayers contesting tax assessments, penalties, or decisions issued by the Directorate General of Taxes (DJP). The regulation refines procedural timelines, evidentiary requirements, and the authority of tax officials at various stages of the dispute process, aiming to enhance legal certainty and expedite resolution.
Key Takeaways
- Streamlined Objection Process: The amendment introduces clearer deadlines for submitting objection letters and supporting documents, and mandates the DJP to issue a decision within a stricter timeframe, reducing the previous uncertainty of prolonged disputes.
- Expanded Grounds for Correction and Revocation: Taxpayers now have broader statutory grounds to request correction of obvious errors (e.g., data entry mistakes) and revocation of assessments issued without proper legal basis, with simplified evidentiary thresholds.
- Digital Submission Emphasis: The regulation reinforces the mandatory use of the DJP’s electronic systems (e-Objection, e-Correction) for filing, tracking, and receiving decisions, aligning with the government’s digital transformation agenda and reducing paper-based processing delays.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement