Summary
Indonesia's Directorate General of Taxes (DGT) has confirmed that every status as a Qualified Taxpayer (WP Kriteria Tertentu) or Low-Risk Taxable Enterprise (PKP Berisiko Rendah) granted under PMK 39/PMK.03/2018 (as amended, most recently by PMK 119/2024) is cancelled now that PMK 28 of 2026 has taken effect on 1 May 2026. Taxpayers who want to keep using the accelerated refund facility (pengembalian pendahuluan) must file a fresh application through the Coretax system between 1 and 10 June 2026.
Why Reapplication is Required
PMK 28/2026 revokes PMK 39/PMK.03/2018 in full, including all amendments. Article 38 of PMK 28/2026 (transitional provisions) makes clear that prior designations cannot be carried over to the new regime. The DGT clarified the rule again in an official article on pajak.go.id titled Angin Segar bagi Wajib Pajak Patuh di Era PMK-28/2026.
The policy aligns with the full migration of Indonesia's tax administration to Coretax. Since 1 January 2026, Coretax has been the sole platform for filing monthly and annual returns, and the DGT needs taxpayer compliance profiles to match Coretax's refreshed data before granting accelerated refund benefits.
Who Must Reapply
PMK 28/2026 retains three categories of beneficiaries, all subject to reapplication:
- Qualified Taxpayers under Article 17C of the KUP Law: compliant taxpayers with clean filing records, no outstanding tax debt, and no past tax criminal convictions.
- Eligible Taxpayers under Article 17D of the KUP Law: taxpayers below specific turnover and overpayment thresholds, considered lower-risk administratively.
- Low-Risk PKPs under Article 9 paragraph (4c) of the VAT Law: covering listed issuers, state-owned and regional-owned enterprises, main customs partners, Authorized Economic Operators (AEO), manufacturers, large pharmaceutical wholesalers, certain medical device distributors, and majority-owned subsidiaries of state-owned enterprises.
How to File Through Coretax
PMK 28/2026 closes the manual channel. Every application for Qualified Taxpayer, Eligible Taxpayer, or Low-Risk PKP status must run through the taxpayer's Coretax account. The DGT will still decide each application based on a document research process rather than a full audit, which keeps decisions fast while preserving oversight.
The standard form previously attached to PMK 39/PMK.03/2018 is being replicated inside Coretax for the application window.
What Happens After 10 June 2026
Taxpayers who miss the 1-10 June 2026 window lose access to the accelerated refund track. Any future overpayment will instead move through the standard process: a full DGT audit before issuing a Tax Overpayment Assessment Letter (SKPLB). In practice, refund timelines can stretch from weeks to several months.
Recommended Steps
Taxpayers previously holding Qualified Taxpayer or Low-Risk PKP status should complete three steps before 1 June 2026: confirm that the Coretax account is active and the director or designated PIC has valid credentials; gather supporting documents covering compliance history, statements of no outstanding tax debt, and confirmation of no tax criminal record; and aim to submit on day one of the window to leave room for corrections.
FAQ
Q: Are PMK 39/2018 designations automatically migrated to PMK 28/2026? A: No. Article 38 of PMK 28/2026 explicitly revokes prior designations and requires fresh applications.
Q: How long is the reapplication window? A: Ten days, from 1 June 2026 to 10 June 2026.
Q: Is there a fee for reapplication? A: No. Applications for accelerated refund status are free of charge.
Q: What if the application is denied? A: Taxpayers can still claim refunds through the standard route under Article 17B of the KUP Law, which involves a full audit.