Tax Invoice Access Blocked, PKP Must Submit Clarification

The Directorate General of Taxes (DGT) has blocked tax invoice creation for Taxable Entrepreneurs (PKP) who fail to meet tax obligations, effective 31 October 2025. The restriction applies nationwide and can be lifted once the PKP submits a clarification in accordance with the procedure.

Under Director‑General Regulation PER‑19/PJ/2025 article 3 paragraph (1), a PKP whose access is deactivated may submit a written clarification to the head of the tax service office where it is registered. The clarification must include the taxpayer’s identity, purpose, explanation, and be accompanied by supporting documents such as tax withholding certificates, tax collection receipts, and annual or monthly tax return acknowledgments for the last three months.

When the clarification is approved, the PKP regains the ability to issue invoices, which is essential for Value‑Added Tax (VAT) compliance and uninterrupted business transactions. This mechanism reinforces tax authority’s focus on compliance while allowing taxpayers to rectify deficiencies.