ARTICLE · 23 JUNE 2025

PER-10/PJ/2025, New Procedures For Tax Information Exchange

Alvarez & Marsal

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The Directorate General of Taxes (DGT) has issued PER-10/PJ/2025, an implementation regulation of Minister of Finance Regulation No. PMK 39/PMK.03/2017...

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Tax News Flash
New Regulation Update: PER-10/PJ/2025
Consolidated Procedures for Exchange of Tax Information
Issued: 22 May 2025 | Effective: 22 May 2025

The Directorate General of Taxes (DGT) has issued PER-10/PJ/2025, an implementation regulation of Minister of Finance Regulation No. PMK 39/PMK.03/2017, consolidating and modernizing Indonesia's procedures for the Exchange of Information (EOI) under international tax agreements. This regulation formally revokes four previous regulations: PER-67/PJ/2009, PER-28/PJ/2017, PER-24/PJ/2018 and PER-02/PJ/2022 and establishes a unified legal basis for all types of tax information exchange and associated administrative cooperation instruments.

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