JAKARTA - The Directorate General of Taxes (DJP) of the Ministry of Finance has officially established a new regulation that regulates the mechanism for providing recommendations and submitting applications for restrictions to blocking certain public services as part of tax collection efforts.
The provision is regulated in the Regulation of the Director General of Taxes Number PER-27/PJ/2025 which was signed by the Director General of Taxes Bimo Wijayanto on December 31, 2025.
This regulation becomes a legal basis for the DJP to ask public service organizing agencies to restrict or block access to services for taxpayers who do not fulfill the obligation to pay tax debts and collection costs.
As stated in Article 2 paragraph (1), the Director General of Taxes is authorized to make recommendations and/or apply for restrictions or blocking certain public services in order to collect taxes on taxpayers who are in arrears with their tax obligations.
In the regulation it is explained that restrictions or blocking can be imposed on a number of public services, including access to the Legal Entity Administration System (SABH), customs services, and other public services.
A request or recommendation for blocking can be submitted if the taxpayer has a tax debt that has become legally binding for at least IDR 100 million and a compulsory letter has been issued to the tax payer.
However, the provision of the minimum debt limit does not apply if the restriction or blocking is carried out to support the implementation of seizure of land and/or buildings.
The submission of restrictions or blocking is carried out by officials at the Tax Service Office (KPP), either through a proposal to officials at level II in the DJP environment or directly to the relevant public service institutions.
After the research is conducted, the proposal can be approved or rejected based on the fulfillment of the requirements as stipulated in the regulations.
In addition, PER-27/PJ/2025 also regulates the procedures for reopening restrictions or blocking public services.
The reopening of services can be carried out if the tax debt has been paid, there is a tax court decision that eliminates the tax debt, a seizure has been made with an adequate value, or the taxpayer obtains approval for the installment of tax payments.
With the enactment of this regulation, the Director General of Taxes Regulation Number PER-24/PJ/2017 which regulates the instructions for the implementation of recommendations related to customs access is revoked and declared invalid.
The English, Chinese, Japanese, Arabic, and French versions are automatically generated by the AI. So there may still be inaccuracies in translating, please always see Indonesian as our main language. (system supported by DigitalSiber.id)
