Taxpayer Meeting Certain Requirements
A Taxpayer Meeting Certain Requirements is a category of taxpayer entitled to a preliminary refund of overpaid tax under Article 17D of the KUP Law. Unlike a Taxpayer With Certain Criteria (Article 17C), which is judged on a compliance track record, this category is defined by quantitative thresholds: the level of business turnover and the amount of overpayment within a tax period or year. When those thresholds are met, the refund is granted through a research mechanism rather than a full audit, making the process faster. Because the assessment is number-based, this route is often used by small and medium taxpayers whose overpayments are modest.
This article is for education, not tax advice.
Example
A corporate taxpayer with turnover below the set limit and an overpayment of at most IDR 1 billion for one tax year may apply for a preliminary refund as a Taxpayer Meeting Certain Requirements. The overpayment is reviewed and refunded without waiting for a full audit, within the limits set out in Minister of Finance Regulation No. 28 of 2026.
Source: Article 17D of Law No. 6 of 1983 (KUP) as amended by Law No. 7 of 2021 (HPP)