Get the Full Scoop! Refund Applications Must Now Prove Taxpayer Activity Compliance

First introduced by the Minister of Finance (“ Minister ”) back in 2018, Regulation No. 38/PMK.03/2018 on Procedures for Preliminary Refunds of Tax Overpayments (“ Refunds ”) has been amended several times, most recently through the issuance of Regulation of the Minister No. 209/PMK.03/2021 (collectively referred to as “ Regulation 39/2018 ”). As its title suggests, Regulation 39/2018 stipulates the applicable mechanism for the payment of income tax (Pajak Penghasilan– “ PPh ”) and/or value-added tax (Pajak Pertambahan Nilai –“ PPN ”) Refunds to certain types of taxpayers.