On 19 February 2025, Ministry of Finance Regulation No. 17 of 2025 on the Investigations of Criminal Offenses in the Field of Taxation (“Regulation”) was promulgated. This new regulation provides clearer procedural guidelines, introduces additional mandatory information in investigation warrants, and reinforces the rights of suspects. It also introduces key developments such as electronic examinations of experts and/or witnesses, additional criteria for determination as a suspect, recognition of partial tax payments, and proportional allocation of liability in cases involving multiple parties.

In this article, Dentons HPRP lawyers — Timothy Joseph Inkiriwang (Partner), Dinne Gatari Chairandi (Senior Associate), and Yonathan Aji Pamungkas (Associate) — have highlighted the key provisions of the Regulation and assessed their practical implications. The authors offer concise insights to guide legal practitioners, corporate taxpayers, and in-house counsel in understanding and adapting to these regulatory changes. This analysis serves as a practical reference for navigating the evolving landscape of tax crime investigations in Indonesia.

Read the full article here.

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