– PMK 37/2025 was issued to facilitate public participation in development through tax payments, fulfill the principles of legal certainty, fairness, ease and simplicity of administration, and to improve the efficiency and effectiveness of tax collection, it is necessary to establish regulations on the appointment of other parties who are operators of electronic trading systems as collectors of income tax received or earned by domestic traders through electronic trading mechanisms.
– This Minister of Finance Regulation regulates:
1. The appointment of other parties as income tax collectors and the fulfillment of tax obligations. This includes the appointment of other parties as income tax collectors, criteria for domestic trade with other parties, income tax collection, tax collection documents, procedures for tax and income payments, and the submission of periodical notification letters for other parties;
2. Sanctions in the field of taxation and the electronic system administration system. Based on Law No. 7 of 2021 concerning Harmonization of Tax Regulations (Law 7/2021), sanctions can take the form of fines, interest penalties, and interest rate increases. Based on Government Regulation No. 71 of 2019 concerning the Implementation of Electronic Systems and Transactions (PP 71/2019), sanctions include written warnings, administrative fines, temporary suspension, termination of access, and removal from the list.
OTHER PROVISIONS:
– PMK 37/2025 was enacted on June 11, 2025.
– PMK 37/2025 came into effect upon its promulgation.
– PMK 37/2025 was promulgated on July 14, 2025.