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25 Feb 2026
Regulation of the Minister of Finance Number 28 of 2026

The Minister of Finance has issued Regulation Number 28 of 2026 concerning Procedures for the Preliminary Refund of Tax Overpayments. This regulation streamlines the refund process based on electronic data and risk-based audits to provide legal certainty.

General Provisions & Definitions

01

Preliminary Refund

The accelerated refund process for taxpayers with overpaid taxes before a comprehensive tax audit.

02

Overpaid Tax

The positive difference when tax payments or credits exceed the actual tax liability.

03

Electronic Filing

The mandatory use of digital portals to submit tax overpayment claims and supporting documents.

04

Risk Management

The system used by DJP to categorize taxpayers based on compliance history and risk profiles.

05

Compliant Taxpayer (WP Kriteria Tertentu)

Taxpayers meeting strict compliance criteria eligible for fast-track refunds.

06

Assessment Period

The designated timeframe for DJP to verify and approve the preliminary refund request.

07

Decree of Preliminary Refund (SPPKP)

The official tax document confirming the approval and amount of the refund.

08

Tax Credit

Legally recognized withholdings or pre-payments that offset the taxpayer's final tax liability.

09

Tax Audit

The comprehensive subsequent review DJP can perform to verify the absolute accuracy of the refund.

10

Legal Certainty

Clear and predictable regulatory procedures protecting both taxpayer rights and state revenues.

Download Official DocumentView Official Reference (BPK)

Published by MCS Consulting Media Team