DGT Revokes Tax Invoice Access Over PPh Non‑Compliance

The Directorate General of Taxes (DGT) has deactivated tax invoice creation access for registered Taxable Entrepreneurs (PKP) who fail to meet income‑tax (PPh) obligations, in accordance with Article 2 paragraph (2) of Director‑General Regulation No. PER‑19/PJ/2025. The decision was announced on 4 November 2025 and applies to PKP registered at their respective tax offices.

Six criteria may trigger deactivation, of which three relate directly to PPh: (a) not withholding or collecting tax for three consecutive months; (b) not filing the Annual Tax Return (SPT); and (e) not submitting withholding certificates. These provisions give DGT authority to suspend invoice‑creation rights.

Affected PKP receive a notice from their tax office and may submit a written clarification with supporting documents. If the clarification is approved, invoice access is restored within five working days.