Indonesia's Directorate General of Taxes (DGT) has confirmed that applications for designation as a Qualified Taxpayer (Wajib Pajak Kriteria Tertentu) must now be filed through the Coretax system. The confirmation is set out in Minister of Finance Regulation (PMK) No. 28 of 2026 on Procedures for Advance Refund of Tax Overpayment, effective 1 May 2026.
Filing Through the Taxpayer Service Module
Under Article 6 of PMK 28/2026, taxpayers submit their application electronically through the taxpayer portal. In Coretax, the service is accessed via the Taxpayer Service module, Administration Services menu, and Create Administration Service Request submenu. The application uses sub-service category AS.09-01 LA.09-01 Designation of Qualified Taxpayer.
Filing Window and Decision Period
PMK 28/2026 sets the filing deadline at 10 January of the running year. The Director General of Taxes must issue a decision within a maximum of 30 working days after the complete application is received. If no decision is issued within that window, the application is deemed approved and the DGT issues the designation letter ex officio.
Four Updated Criteria
Referring to Article 4 of PMK 28/2026 and Article 17C of Law No. 28 of 2007 on General Provisions and Tax Procedures (KUP Law), four criteria must be met: (1) timely filing of tax returns for all tax types over the past three years; (2) no late payment beyond the final payment deadline for any tax type, including installments and deferrals, within the five years preceding designation; (3) financial statements audited by a public accountant or government financial oversight institution with an unqualified opinion (WTP) for three consecutive years; and (4) no tax arrears across all tax types, except arrears that have received an installment or deferral permit.
Facility Granted
Taxpayers designated as Qualified Taxpayers receive the facility of advance refund of tax overpayment processed through a review mechanism rather than an audit. Pursuant to Article 17C paragraph (2) of the KUP Law, the SKPPKP issuance window is three months for Income Tax and one month for VAT from the date the complete application is received. The mechanism materially shortens the refund waiting period compared with the standard audit track.
Coretax Context
Moving Qualified Taxpayer applications into Coretax is part of the tax administration transformation under the Core Tax Administration System. The DGT states the shift improves compliance profile accuracy and accelerates service while preserving supervisory quality. PMK 28/2026 also revokes PMK 39/PMK.03/2018 as last amended by PMK 119/2024.
Note for Taxpayers
Taxpayers planning to use the accelerated refund facility in tax year 2026 should make sure their formal compliance record over the past three to five years is clean. Audited financial statements with an unqualified opinion also need to be prepared early in the reporting cycle to meet the administrative requirements at filing time.