Tax Invoice Access Clarification Requires Six Documents

JAKARTA – The Directorate General of Taxes (DGT) disables electronic tax invoice creation access for certain taxpayers. Those affected may submit a clarification request to reactivate the access. The request must include six supporting documents as stipulated in PER-19/PJ/2025.

The required documents are: tax withholding or collection evidence for the last three months, receipt of filing the Annual Income Tax Return, receipt of filing monthly VAT returns for three consecutive months, receipt of filing monthly VAT returns for six periods within a calendar year, proof of tax withholding/collection reporting for three months, and proof of tax arrears settlement or an active installment approval decision. These items verify compliance before access is restored.

After submitting the complete package, the tax office must issue a decision to approve or reject the clarification within five working days. The procedure provides administrative certainty for taxpayers and supports tax compliance enforcement.