Indonesia’s Ministry of Finance has recently issued MoF Regulation-15/2025, simplifying and updating tax audit provisions by merging two prior regulations.
Key changes include:
New Audit Types: Compliance audits are now categorised as Comprehensive, Focused, or Specific.
Defined Audit Timelines: Set durations for audits—5 months (Comprehensive), 3 months (Focused), and 1 month (Specific)—with extensions in certain cases.
Expanded Audit Criteria: Broader criteria now apply for both compliance and non-compliance audits, including new taxpayer classifications and financial regulation considerations.
Rejection Procedure: Taxpayers must submit a rejection within 7 days; consequences vary depending on audit purpose.
Taxpayer Engagement: Meetings may occur online; failure to return signed minutes is treated as a refusal.
Document Requests and Responses: Tightened deadlines for document submission (1 month) and response to findings (5 working days, down from 7).
Discussion of Temporary Findings: A new mandatory step (except for Specific Audits) requiring pre-notification discussions with the taxpayer.
Audits initiated before this regulation remain subject to the previous rules. Experts from our Indonesian member firm PB Taxand have published a more detailed overview of this new framework here.
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