The Indonesia Tax Office (”ITO”) has issued announcement number PENG-2/PJ/PJ.09/2023 dated September 08, 2023 regarding Obligation to Fulfill Taxpayer Repatriation and/or Investment Commitments under the Voluntary Disclosure Program (PPS). This announcement became effective on September 8, 2023.

This announcement contains advice to realize repatriation and/or investment commitments, conditions for reporting commitment realization, and the consequences for failing to fulfill these commitments promptly. It also includes the instructions for filling out and Frequently Asked Questions (FAQ) regarding repatriation and/or investment realization reports as well as Monthly Final Income Tax Returns for PPS, which can be accessed via the website https://pajak. go.id/id/PPS.