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DGT Applies Substance Over Form Principle to the 80% Refund Threshold

Risandy Meda Nurjanah

PMK 28/2026 sets an 80% threshold for low-risk VAT taxpayers to qualify for accelerated tax refunds based on the substance over form principle.

July 17, 2026

DGT Applies Substance Over Form Principle to the 80% Refund Threshold

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