Navigating Tax Crimes Under Supreme Court Regulation Number 3 of 2025: Corporate Liability and Asset Recovery

The Supreme Court of the Republic of Indonesia has enacted Supreme Court Regulation Number 3 of 2025 on Guidelines for Handling Criminal Cases in the Taxation, which reshapes the landscape of tax crime enforcement in Indonesia. From expanded corporate liability and strengthened asset recovery mechanisms to stricter rules on in absentia trials and proportional sentencing, this regulation provides long‑awaited clarity for investigators, prosecutors, and corporations navigating tax compliance risks.

These guidelines not only close long‑standing procedural gaps but also reinforce the State’s ability to recover losses efficiently. A must‑read for corporate leaders, compliance officers, and legal practitioners tracking regulatory developments in taxation.

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