Income Tax Compliance as Basis to Block Tax Invoice Access

JAKARTA – The Directorate General of Taxes (DGT) announced that compliance with income‑tax obligations is now a criterion for disabling tax‑invoice creation, as set out in Director‑General Regulation No. 19/PJ/2025. The statement was made on 7 November 2025 by DGT Director of Outreach, Services, and Public Relations, Rosmauli.

The regulation lists six triggers, such as failure to file annual income‑tax returns or to withhold tax for three consecutive months, aiming to promote comprehensive tax compliance and data integration across tax types. The Coretax administration system, which links various tax modules, enables DGT to monitor compliance in real time and enforce invoice blocking when criteria are met.

Taxable entrepreneurs (PKP) whose invoice access is blocked may face sales disruptions and heightened administrative penalties. The measure is intended to strengthen tax administration and boost state revenue.