SSJK Consulting October 2026 Tax Update: Tax Penalty Relief up to 100% Waiver for Payments or Filings Made by 31 December 2026
MoF Regulation No. 71 year 2026 and DGT Regulation No. 239/PJ/2026: Tax Penalty Relief
The Minister of Finance has issued MoF Regulation No. 71/2026 (PMK-71/2026), signed on 29 September 2026, which amends PMK-118/2024 on the procedures for tax return amendments, objections, and the reduction, waiver and cancellation of tax penalties and assessments.
The key change is the new Article 27A, which gives the legal basis for an administrative penalty relief program to support the national economy. The Director General of Taxes has implemented it through KEP-239/PJ/2026, effective from 8 October 2026.
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