JAKARTA. Changes in tax regulations are not only a matter of compliance but can also create opportunities for businesses to optimize their cash flow management. To help business players understand the latest rules, the Suryacipta Centre of Information (SCI), in collaboration with MUC Consulting, organized a seminar and webinar titled “Procedures for Preliminary Refunds of Tax Overpayments (Minister of Finance Regulation No. 28 of 2026)” on Wednesday (June 10).
The hybrid event was held at the Anggrek Meeting Room, The Manor Office, 3rd Floor, Suryacipta Square, and simultaneously via Zoom. Approximately 100 participants from various companies and professional backgrounds attended the event.
The seminar was organized in response to the issuance of Minister of Finance Regulation (MoF Regulation) No. 28 of 2026, which governs the procedures for preliminary refunds of tax overpayments. The regulation introduces several changes that taxpayers need to understand in order to properly utilize the tax refund facility in accordance with prevailing regulations.
The event opened with a keynote speech by MUC Consulting Partner, Shinta Marvianti, who emphasized the importance of understanding tax regulatory developments as part of a company’s business strategy and financial management.
Strategies for Filing Tax Refund
The main session was delivered by MUC Consulting Senior Manager of Tax Advisory, Audit, and Litigation, Rakhmah Sofia, together with MUC Consulting Supervisor of Tax Advisory, Audit, and Litigation, Raka Devan.
In her presentation, Rakhmah explained that one of the key topics discussed was the categories of taxpayers eligible to apply for preliminary tax overpayment refunds, along with the requirements that must be fulfilled.
“For taxpayers meeting certain criteria, there are additional requirements that need to be considered, particularly those related to financial statements,” said Rakhmah.
She emphasized that companies must not only meet administrative requirements but also ensure that all supporting documents are properly prepared before submitting an application.
“For preliminary refunds, all stipulated requirements must be satisfied. In addition, the documents related to the preliminary refund application should be reviewed beforehand to ensure that the process runs smoothly,” she added.
During the seminar, the speakers also reviewed various important aspects of MoF Regulation No. 28/2026, including an overview of the regulation, key changes compared to previous provisions, the criteria for taxpayers eligible to utilize the preliminary refund facility, and the practical implications for companies in an overpayment position.
Participants also gained insights into the strategies and key steps involved in the preliminary refund application process, including the examination procedures conducted by the Directorate General of Taxes (DGT).
Through this event, SCI and MUC Consulting hope that companies will gain a better understanding of the opportunities available under the latest regulation and be better prepared to manage the preliminary refund application process more effectively. (KEN)
