The Directorate General of Taxes (DGT) issued DGT Regulation Number 9/PJ/2025 (PER 9/PJ/2025) regarding the Deactivation of Access to Tax Invoice Creation in the Context of Handling the Issuance and/or Use of Illegal Tax Invoices, which forms the basis for the authority to deactivate access to tax invoice creation. PER 9/PJ/2025 was issued as a supervisory and law enforcement measure against acts that harm the state in the form of the issuance and/or use of invalid tax invoices.
Based on Article 2 paragraph 1, the DGT has the authority to deactivate access to Tax Invoice creation for Indicated Taxpayers as Issuers and Indicated Taxpayers as Users based on the results of tax intelligence activities. Intelligence activities must be carried out by tax intelligence officers in accordance with the provisions governing tax intelligence. In addition, development and analysis must be carried out that meet the following criteria:
- The existence and reasonableness of the taxpayer’s business location, and
- The suitability of the taxpayer’s business activities.
If points a and b are not fulfilled, the DGT has the authority to deactivate access to tax invoice creation. Users of invalid tax invoices will also have their access to tax invoice creation deactivated if it is proven that the tax invoice is listed in the value-added tax period notification letter.
How to Reactivate Access to Tax Invoice Creation
Even though access to tax invoice creation has been deactivated by the DGT, taxpayers have the right to clarify the deactivation of such access in accordance with Article 3 of PER 9/2025. The DGT will provide official notification to taxpayers along with information regarding their rights and the clarification mechanism. In the event that access to create tax invoices is deactivated, taxpayers indicated as issuers and taxpayers indicated as users cannot issue tax invoices from the date of notification regarding the deactivation of access to create tax invoices.
Taxpayers can submit clarifications within 30 calendar days of notification, otherwise the DGT can revoke the confirmation of taxable entrepreneurs in their official capacity. If taxpayers submit clarifications, the Head of the Regional Tax Office must decide to grant or reject the taxpayer’s clarification within 30 calendar days from the date the clarification is received. If the clarification is rejected, the taxpayer’s status will be revoked ex officio. PER 9/PJ/2025 is effective as of May 22, 2025, and simultaneously revokes PER 19/PJ/2017 as amended by PER 16/PJ/2018.
By Olina Rizki Arizal – Partner
TBrights is a tax consultant in Indonesia that currently serves as an Integrated Business Service in Indonesia, providing comprehensive taxation and business services.
Reference:
- DGT Regulation Number 9/PJ/2025 (PER 9/PJ/2025) regarding the Deactivation of Access to Tax Invoice Creation in the Context of Handling the Issuance and/or Use of Illegal Tax Invoices,
