On 21 October 2026, the North Jakarta Regional Tax Office organized a Focus Group Discussion (FGD) with tax associations and practitioners to socialize the implementation of PMK-71/2026 concerning the reduction of administrative sanctions. The forum addressed practical challenges in applying the penalty relief provisions, including the calculation of reduction percentages, the treatment of installment payments, and the interaction with ongoing tax audits and criminal investigations. The dialogue aimed to ensure uniform understanding and consistent application across tax offices.
Key Takeaways
- Clarification on Installment Payments: The FGD confirmed that taxpayers opting for installment arrangements remain eligible for proportional penalty reductions, provided the first installment is paid by the regulatory deadline.
- Exclusion of Criminal Cases: Sanctions related to tax crimes (e.g., fraud, evasion) investigated under criminal law are explicitly excluded from the PSA relief.
- Audit Suspension During Application: Tax offices are instructed to suspend enforcement actions while a PSA application is under review, providing taxpayers with temporary relief from collection measures.
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