The Minister of Finance (“MoF”) has issued regulation No. 63/PMK.03/2021 dated 7 June 2021 concerning the Procedures for the Implementation of Tax Rights, the Fulfillment of Tax Obligations and the Electronic Issuance, Signing, and Delivery of Tax Decisions and Assessments (“PMK-63”). PMK-63 is effective since 08 June 2021.

The main points of this regulations are summarized as follows:

1. Taxpayers may implement rights and fulfill tax obligations using electronic signatures both certified and non-certified.
   • Certified electronic signatures for government agencies and non-agencies; or
   • Non-certified electronic signatures using the Directorate General of Tax Authorization Code (DGT-TAC).
2. To obtain a Certified Electronic signature, the Taxpayer should submit an application to the Electronic Certificate Provider through the DGT website.
3. To obtain DGT-TAC the Taxpayers should submit an application to the DGT using an electronic channel by completing the information using the form provided.
4. In the event that the electronic channel is not available, the Taxpayer shall request the DGT-TAC from the Tax Office. The Tax Office will verify the application and shall issue the decision after one working day from complete submission.