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Examinations of Slips on the Fulfillment of Income-Tax Payment Obligations

Regulation of the Director-General of Tax No. PER-08/PJ/2022 on Procedures for Examinations of Slips on the Fulfillment of Income-Tax Payment Obligations for Incomes Deriving from Transfers of Land and/or Building Titles, and Conditional Sales and Purchase Agreements for Land and/or Buildings and Their Amendments

Enforcement Date: 14 July 2022

  • Online applications for formal examinations of evidence relating to the fulfillment of income-tax obligations for transactions that involve lands/buildings (i.e. transfers of rights over land/buildings, as well as the drawing-up of conditional land and/or sale-and-purchase agreements for buildings and their amendments) can be submitted by individuals or by entity taxpayers through notaries and/or land deed officials (pejabat pembuat akta tanah – “PPAT”).
  • Notaries/PPAT that can be appointed by taxpayers in order to submit online applications for formal examinations must have registered with: 1) The Ministry of Law and Human Rights; and/or the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency; and 2) The Directorate-General of Taxes.
  • Any ongoing formal examination processes for applications that were submitted prior to 14 July 2022 and which have been deemed complete will continue to be processed in accordance with the provisions set out under Regulation of the Director-General of Taxes No. PER-18/PJ/2017 and its amendments.
  • More information on this regulation is provided in Hukumonline’s publication titled “Procedures for Formal Examinations of Evidence of Income-Tax Payments for Land/Building Transactions Updated,” as accessible to Hukumonline’s subscribers. For more details on the subscription, please contact Hukumonline’s team at

*This section is provided in collaboration with HukumOnline

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