Laws & Cases: Collection of International Legal Regulations

Home
Laws & Cases

Regulation of the Director-General of Taxes Number PER-6/PJ/2025 of 2025

Implementation Of Preliminary Refund Of Tax Overpayment For Taxpayers With Certain Criteria, Taxpayers With Certain Requirements, And Low-risk Taxable Entrepreneurs, As Well As Special Purpose Companies Or Collective Investment Contracts As Low-risk Taxable Entrepreneurs

Enacted: 20 May 2025

In Effect: 20 May 2025

Unlock the Full Article

Access the full legal analysis, insights, and linked references
with a NOMOS subscription.

In-depth legal interpretation

Related regulations across jurisdictions

Case law references & citations

Downloadable formats (PDF/citations)

Choose Your Plan

Smart. Flexible. Just Right for You.

Monthly / Yearly options
Indonesia jurisdiction (More soon)
For solo users or growing teams
Enjoy a 7-day free trial on all plans

Already subscribed?

Need more users or custom pricing?