The Indonesian Director General of Tax recently released DGT Regulation No. PER-6/ PJ/ 2026 (“DGTR 6/2026”) concerning Pillar 2 compliance as a follow up to the enactment of Minister of Finance Regulation No. 136 Year 2024 concerning Global Anti Base Erosion (GloBE) rules.
DGTR 6/2026 introduces Pillar 2 compliance requirements applicable to Indonesian GloBE taxpayers including GLoBE registration, GloBE annual tax return, GloBe Information Return (GIR) and notification, top-up tax payment, post-filing adjustments, compliance monitoring, tax disputes resolutions and transitional simplified reporting framework.
First year Pillar 2 implementation, in-scope Indonesian entities are expected to be registered as GloBE taxpayers under the Indonesian Tax Authorities (ITA) at the latest of nine months after the end of the first GloBE imposition year. This implies registrations will be due by 30 September 2026 for first year Pillar 2 implementation ending 31 December 2025. Top-up tax payment will be due by 31 December 2026. Extension of GloBE annual tax return filing must be notified to the ITA by 30 April 2027 together with the applicable top-up tax payment slip. GIR and Notification filings will be due by 31 March 2027 and is extendable to 30 June 2027, and proof of the filing must be attached to the GloBE annual tax return.
GloBE fiscal year refers to the year stated in the GloBE annual tax return which is one year after the GloBE imposition year. In the event of multiple currencies, GloBE taxpayers need to undertake five-year election in determining the currency for GloBE annual tax return. |
印尼税务总局近日发布了第 PER-6/PJ/2026 号税务总局条例（以下简称“DGTR 6/2026”），作为落实财政部2024年第136号条例《关于全球反税基侵蚀（GloBE）规则》的配套实施规定，进一步明确了支柱二（Pillar Two）的合规要求。
DGTR 6/2026 规定了适用于印尼 GloBE 纳税人的支柱二合规要求，包括 GloBE 注册、GloBE 年度纳税申报、全球反税基侵蚀信息申报表（GloBE Information Return/GIR）及通知义务、补足税（top-up tax）缴纳、申报后的调整、合规监管、税务争议解决机制以及过渡期间的简化申报框架。
支柱二实施的首个年度，属于适用范围内的印尼实体应最迟于首个 GloBE 征税年度结束后九个月内，完成在印尼税务机关的 GloBE 纳税人登记。因此，对于首个 GloBE 征税年度截至 2025 年 12 月 31 日的纳税人，登记截止日期为 2026 年 9 月 30 日。补足税（Top-up Tax）的缴纳截止日期为 2026 年 12 月 31 日。如需延期提交 GloBE 年度纳税申报表，应最迟于 2027 年 4 月 30 日向印尼税务机关提出通知，并同时提交相应的补足税缴款凭证。GloBE 信息申报表（GIR）及通知（Notification）的提交截止日期为 2027 年 3 月 31 日，可延期至 2027 年 6 月 30 日；相关申报完成证明须作为附件随 GloBE 年度纳税申报表一并提交。
GloBE 财政年度（GloBE Fiscal Year）是指 GloBE 年度纳税申报表所对应的年度，该年度较 GloBE 征税年度（GloBE Imposition Year）顺延一年。如纳税人涉及多种记账货币，GloBE 纳税人须作出为期五年的币种选择，以确定 GloBE 年度纳税申报表所采用的申报货币。 |
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