Following the issuance of Global Minimum Tax regulation in the late 2024 and its implementing regulations, namely DGT Regulation No. PER-6/PJ/2026 on Procedures for the Exercise of Rights and Fulfilment of Global Minimum Tax Obligations Based on International Agreements, the Indonesian tax authority (DGT) recently introduced a comprehensive digital registration system (through the coretax system) for taxpayers subject to the Global Anti-Base Erosion (GloBE) rules, commonly known as the Global Minimum Tax (GMT). This initiative, detailed in the official user manual released on September 3, 2026, provides a structured framework for multinational enterprise groups operating in Indonesia to register, modify, or revoke their GloBE taxpayer status through the Coretax Portal. The GloBE rules, developed by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (and implemented in Indonesia through Minister of Finance Regulation No. 136 of 2024), impose additional taxes on multinational groups with annual consolidated revenues of at least EUR 750 million, ensuring that these entities pay a minimum effective tax rate across all jurisdictions where they operate.
The registration process for new GloBE taxpayers begins when a designated Person In Charge (PIC) accesses the corporate taxpayer account through the Coretax Portal and navigates to the “Change of Status” section. The system automatically populates most fields with existing taxpayer data, including the taxpayer’s name, tax identification number, and address, while requiring manual input for critical information such as whether the entity serves as the Ultimate Parent Entity, the parent entity’s identification details, the multinational group’s name, and the first year of GloBE applicability. Taxpayers must also provide administrative contact information, including the responsible person’s identification number, email address, and phone number, along with a correspondence address that can be synchronized with the registered business address through a simple check box function.
For businesses that have already obtained GloBE status but require updates to their information, the system provides a straightforward modification procedure. Users can access the “Change of Status” menu and select “Change of GloBE Taxpayer Data,” where they can revise previously submitted information. This includes updating details about the Ultimate Parent Entity, modifying the multinational group’s name, adjusting the first year of GloBE applicability, or changing administrative contact information. The system retains previous data while allowing comprehensive updates, ensuring that tax authorities always have current information about the taxpayer’s GloBE status and related obligations.
When a multinational group no longer meets the GloBE criteria—specifically, when its annual consolidated revenue has fallen below EUR 750 million for at least two of the previous four tax years—the taxpayer may request revocation of their GloBE status. This process follows the same digital workflow, requiring the taxpayer to select “Revocation of GloBE Taxpayer Status” and provide the reason for revocation. The system includes a mandatory checkbox confirming that the group has not met the revenue threshold, ensuring that revocations are based on objective financial criteria rather than arbitrary decisions.
Upon successful submission of any request—whether for registration, modification, or revocation—the system automatically generates an Electronic Receipt and an official notification letter, which are delivered directly to the taxpayer’s Coretax account. These documents serve as official confirmation of the processed request and include specific details such as the request number, date, and a summary of the changes made. Taxpayers can also verify their current GloBE status and associated tax obligations through the portal’s main information menus, providing complete transparency and facilitating ongoing compliance with Indonesia’s implementation of the Global Minimum Tax framework.
Commentary
With the issuance of this guidance, the implementation of GMT in Indonesia has become even more evident. As Indonesia continues to enhance its tax regulations in the interests of creating more transparent tools to increase tax revenues and minimize tax evasions from taxpayers, the Coretax Portal will serve as an indispensable tool for ensuring compliance, facilitating collaboration between taxpayers and the tax authority, and supporting the nation’s commitment to equitable and efficient tax collection in the context of global economic integration.
For Further Information, Please Contact:
MetaLAW, Legal Consultant, Jakarta, Indonesia
general@metalaw.id
