The Minister of Finance (“ Minister ”) has issued Regulation No. 28 of 2026 on Procedures for Preliminary Refunds of Tax Overpayments (“ Regulation 28/2026 ”). Upon entering into force, Regulation 28/2026 repealed and replaced Regulation of the Minister No. 39/PMK.03/2018 , which bore the same title as Regulation 28/2026, as amended several times, most recently by Regulation of the Minister No. 119 of 2024 (collectively referred to as “ Regulation 39/2018 ”). [1]
New Preliminary Tax Refund Framework Introduced: Govt. Sets 80% Threshold for Low-Risk Taxable Entrepreneurs and Lowers Refund Limits
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