Preliminary Evidence Examination Rules for Palm Oil Exporters by

The Directorate General of Taxes (DGT) announced the launch of a preliminary evidence examination targeting several taxpayers suspected of violating export rules for crude palm oil (CPO) derivatives. The examination is carried out by DGT’s Civil Service Investigators (PPNS) in Jakarta as of 10 November 2025.

Under Minister of Finance Regulation No. 177/PMK.03/2022, preliminary evidence refers to circumstances, actions, or statements indicating a strong suspicion of a tax crime. PPNS issues a Preliminary Evidence Examination Order (SPPBP) and has up to 12 months to collect physical and digital data, clarify matters with taxpayers or related parties, and prepare an examination work paper.

The outcome may lead to a full investigation, a taxpayer’s voluntary disclosure, or termination of the examination. Understanding the right to view the order and the duty to provide data and site access enables taxpayers to navigate the process transparently and mitigate potential penalties.