Investigation of Criminal Acts in the Field of Taxation
- March 13, 2025
- Posted by: Administrator
- Category: Tax Updates
The Minister of Finance issued Regulation No. 17 of 2025 (PMK-17) concerning the Investigation of Criminal Acts in the Field of Taxation on 19 February 2025. This regulation provides clarity and transparency in the procedure of investigation of tax crimes.
Investigations can only be carried out by investigators based on an Investigation Letter issued based on an Incident Report. The Investigators (DGT officers), in the implementation of their duties, are under the coordination and supervision of the investigators of the National Police of the Republic of Indonesia. Similar to the previous regulation, PMK-17 also stipulates the procedure of Investigation Termination if the Taxpayer agrees to redeem the state losses, plus the administrative penalties.
In addition, this regulation includes provisions regarding requests for information on state revenue losses by the prosecutor and the procedure of cross-border investigations. The document correspondence now can also be done via Coretax, in accordance with the provisions of PMK 81/2024.
