Officially Released: Details of the 8 Rights and Obligations of Taxpayers in the Taxpayer Charter

JAKARTA. The Director General of Taxes officially launched the Taxpayer Charter on Tuesday, July 22, in Jakarta.

The Taxpayer Charter contains eight taxpayer rights and eight obligations, as stated in the Regulation of the Director General of Taxes No. PER-13/PJ/2025.

This regulation consolidates taxpayer rights and obligations that were previously regulated across various tax laws and regulations.

Details of the Taxpayer Charter

Taxpayer Rights

1. The right to receive tax-related information and education.
2. The right to receive tax services in accordance with prevailing tax laws and regulations, free of charge.
3. The right to fair, equal, respectful, and dignified treatment in exercising tax rights and fulfilling tax obligations.
4. The right to pay no more than the amount of tax legally owed.
5. The right to legal remedies in tax disputes and the right to choose administrative resolution to prevent the emergence of tax disputes, in line with applicable tax laws.
6. The right to confidentiality and data security.
7. The right to be represented by an authorized representative in exercising tax rights and fulfilling obligations in accordance with tax regulations.
8. The right to submit complaints and report tax violations as provided under tax laws and regulations.

Taxpayer Obligations

1. The obligation to submit Tax Returns (SPT) accurately, completely, and clearly in accordance with tax regulations.
2. The obligation to act honestly and transparently in fulfilling tax obligations as a taxpayer.
3. The obligation to show mutual respect and uphold ethics, courtesy, and morality in exercising tax rights and fulfilling obligations.
4. The obligation to be cooperative in providing data, information, and other relevant matters for the purposes of tax services, supervision, audits, and enforcement.
5. The obligation to use tax-related facilities and benefits honestly, appropriately, and in accordance with the law.
6. The obligation to maintain proper bookkeeping or records as stipulated in tax laws.
7. The obligation to appoint a proxy in accordance with applicable tax regulations (for taxpayers who choose to appoint one).
8. The obligation not to offer or give gratuities or rewards of any kind to DGT employees.

Equality Between Taxpayers and the DGT

In his remarks, Director General of Taxes Bimo Wijayanto stated that the Taxpayer Charter helps build a relationship of mutual responsibility and respect for rights.

“This charter is expected to serve as a shared reference in every tax-related interaction, both for tax officers and the public,” said Bimo, as quoted from his written statement.

The DGT emphasized that the launch of the Taxpayer Charter reflects the tax authority’s commitment to transparency, accountability, and fairness. (ASP/KEN)