DGT Revises Complaint Submission Procedures under PER-21/PJ/2025

The Directorate General of Taxes (DGT) under Director Bimo Wijayanto issued Director General Regulation No. PER-21/PJ/2025 governing the procedure for submitting complaints. The regulation takes effect on 28 November 2025.

PER-21/PJ/2025 defines three complaint categories: tax service complaints, tax‑related criminal complaints, and violations of the code of ethics, conduct and employee discipline. Complaints may be filed through six official channels – phone, email, the complaint website, the taxpayer portal, face‑to‑face at service offices, and written letters – with required minimum information for each type.

The rule provides legal certainty and ease for taxpayers and DGT staff while repealing several older regulations such as PER‑21/PJ/2011 and PER‑22/PJ/2011. Its implementation is expected to improve transparency and consistent handling of complaints.