Regulation Watch · Tax Compliance · Indonesia
Preliminary Tax Refunds Move into Coretax
PMK 28/2026 replaces the previous preliminary tax-refund rules and integrates the process more closely with Coretax.
- Published
- 30 April 2026
- Effective
- 1 May 2026
Who is affected
Eligible compliant taxpayers, taxpayers meeting specified requirements, low-risk taxable entrepreneurs, and their authorised tax advisers.
Practical impact
The regulation consolidates the preliminary refund process for eligible taxpayers. Applications are handled through administrative review rather than a full tax audit, while supporting data and documents remain subject to validation.
PMK 28/2026 revokes the previous framework under PMK 39/2018 and its amendments. Businesses should use the new regulation for applications governed from 1 May 2026.
Faster processing does not remove the need for accurate records. The quality and consistency of Coretax data will directly affect whether the application proceeds smoothly.
Required action
- Confirm eligibility before applying for a preliminary refund.
- Reconcile returns, withholding records, tax invoices, payments, import documents, and export data in Coretax.
- Review the current thresholds and conditions before relying on accelerated treatment.