Regulation Watch · Tax Compliance · Bali Province, through provincial Samsat services in every Bali regency and city.
Bali Extends Vehicle-Tax Relief to 23 December
Bali Governor Regulation 29/2026 amends Pergub 23/2026 and reopens the Bali vehicle-tax relief programme from 12 November through 23 December 2026, retaining the waiver of PKB principal from the third tax year onward and specified prior-year penalties.
- Published
- Pergub 23/2026 was established and promulgated on 7 September 2026 in Bali Provincial Gazette 2026 No. 23. The Bali Revenue Agency published its official Pergub 29/2026 implementation notice on 11 November and updated it on 12 November 2026. As of 13 November, Bali Province JDIH had published the amendment drafting record but had not yet listed the signed amendment's final promulgation metadata.
- Effective
- Pergub 23/2026 took effect on 9 September 2026. The amended relief period under Pergub 29/2026 runs from 12 November through 23 December 2026, as stated in the Bali Revenue Agency's official notice.
- Added to Watch
- 14 September 2026
- Updated
- 13 November 2026
Who is affected
Individuals and bodies with Bali-registered motor vehicles, including PT PMA and PT PMDN companies, foreign and Indonesian directors or shareholders whose vehicles are registered in Bali, hotels, villas, restaurants, clinics, developers, contractors, property managers, fleet operators, lessors, and other businesses responsible for overdue vehicle tax.
Practical impact
Pergub 29/2026 gives taxpayers a new payment window after the original programme closed on 11 November. For an eligible vehicle, Bali continues to waive PKB principal attributable to the third tax year and later years, so the taxpayer pays PKB for two years, while the official notice also states that prior-year PKB, Opsen PKB, and SWDKLLJ penalties are waived. The relief is processed through authorised Bali Samsat services. The underlying Pergub 23 terms do not waive Opsen PKB principal, exclude sanctions connected with the first transfer of vehicle ownership, and exclude vehicles that remain recorded as tax receivables. The payable balance and eligibility should therefore be confirmed with Samsat before payment.
Bali Governor Regulation 29/2026 amends Pergub 23/2026 and reopens the temporary vehicle-tax relief programme after its original 11 November closing date. The Bali Revenue Agency published the official amendment notice on 11 November, updated it on 12 November, and states that the new programme period runs from 12 November through 23 December 2026. As of 13 November, Bali Province JDIH had published the amendment drafting record but had not yet listed the signed amendment's final promulgation metadata, so businesses should use the official revenue-agency window while continuing to check the JDIH record for the final signed text.
The relief has two components. First, it waives PKB principal for the third tax year and every later tax year. Second, it waives administrative interest and fines for PKB and Opsen PKB. The text does not waive Opsen PKB principal, and the penalty relief does not apply to the first transfer of vehicle ownership. Businesses should therefore obtain a vehicle-specific Samsat assessment rather than estimate the payable amount from the regulation alone.
The Bali Revenue Agency notice retains the core benefit: PKB principal from the third tax year onward is waived, leaving PKB payable for two years. It also states that prior-year PKB, Opsen PKB, and SWDKLLJ penalties are waived. The signed Pergub 23 text does not waive Opsen PKB principal, and the official amendment notice does not state that SWDKLLJ principal is waived, so those underlying amounts must be treated separately unless the Samsat assessment confirms otherwise.
The programme is completed through the registration, assessment, and payment process in Bali's Samsat system. Available channels include main and auxiliary Samsat offices, Samsat counters, links, mobile services, Kerti, drive-through, e-Samsat, and SIGNAL, subject to the applicable service arrangements. The critical condition is payment: the underlying regulation states that the relief does not apply when payment has not been completed by the end of the programme, which is now 23 December under the amendment notice.
Article 4 also excludes a vehicle that remains recorded as a tax receivable. Because the regulation does not further explain that status, a taxpayer should confirm the Samsat record before relying on the waiver and resolve any data, ownership or assessment issue early. This is especially important for company fleets, leased vehicles, vehicles still registered to a former owner, and vehicles managed by a business but registered in an individual's name.
The amendment does not create a new filing or penalty regime. Its value is a renewed period to reduce existing vehicle-tax liabilities. Missing 23 December means the taxpayer falls back to the ordinary assessment and sanction rules, so businesses should not leave fleet reconciliation, Samsat clarification, or payment to the final service day.
Required action
- Inventory every Bali-registered vehicle owned, controlled, leased, or operationally managed by the business and reconcile its registration, owner name, plate, STNK, tax due dates, and unpaid years.
- Request a current assessment through an authorised Bali Samsat channel and confirm in writing or on the assessment that the vehicle qualifies for the third-year-and-later PKB principal waiver and the stated prior-year PKB, Opsen PKB, and SWDKLLJ penalty relief.
- Clarify any vehicle shown as a tax receivable, because Article 4 expressly excludes that status from the relief; resolve data, ownership, blocking, or assessment issues with Samsat before relying on the programme.
- Pay the assessed eligible balance no later than 23 December 2026 through an authorised Samsat service; registration or assessment alone does not preserve the relief if payment is incomplete when the amended programme ends.
- Retain the assessment, payment receipt, updated tax notice and STNK records in the vehicle and accounting files, and reconcile the payment and waived amounts to the company's tax and fleet registers.
- Treat ownership transfer, first-transfer charges, SWDKLLJ principal, and other non-PKB amounts separately. The official notice refers only to prior-year SWDKLLJ penalties, not the underlying SWDKLLJ liability.