DG Tax 2025 Rule Suspends PKP Invoice Access

Director General of Taxation Bimo Wijayanto signed Director‑General Regulation No. PER-19/PJ/2025 on 31 October 2025 in Jakarta. The regulation took effect on 22 October 2025.

PER-19/PJ/2025 lists six criteria, including failure to withhold or collect tax for three consecutive months, failure to file annual Income Tax (PPh) or monthly VAT (PPN) returns for three months, failure to submit withholding evidence for three months, and tax arrears of at least Rp250 million for taxpayers registered at a Pratama tax office or Rp1 billion for others. The criteria may be met individually or cumulatively.

Suspension of invoice access can disrupt sales and tax compliance for affected PKP, prompting businesses to keep all obligations up‑to‑date. The rule also grants a written clarification right to the head of the taxpayer’s tax office. The measure aims to strengthen overall tax compliance.