Tax Office Must Respond to Invoice Block Within 5 Working Days

JAKARTA – The Tax Office (KPP) must issue a decision on a taxpayer’s clarification after invoice‑creation access is blocked within five working days, in accordance with PER‑19/PJ/2025 effective 22 October 2025. The clarification may be submitted by any taxpayer whose access has been suspended due to specified violations.

If the KPP does not render a decision within the stipulated period, the invoice‑creation access is automatically re‑activated. Should the taxpayer still fail to fulfill the underlying obligation within five working days after re‑activation, the KPP may block the access again. The regulation lists six grounds for blocking, including failure to withhold tax for three consecutive months, failure to file annual tax returns, failure to file monthly VAT returns for three consecutive months, failure to file VAT returns for six periods in a calendar year, failure to report withholding evidence for three consecutive months, and tax arrears of at least IDR 250 million for a primary tax office or IDR 1 billion for other offices.

The rule provides taxpayers with a clear timeframe to restore electronic invoicing and encourages timely compliance, while the tax authority benefits from an automated handling process that reduces administrative workload.