Indonesia · International tax development
Indonesia signs GIR exchange agreement; partner activation remains separate
On 31 October 2026, Indonesia’s Directorate General of Taxes announced its signature of the agreement for exchanging GloBE Information Returns, while distinguishing planned exchanges from activation with individual partners.
- Official document:
- GIR Multilateral Competent Authority Agreement; Directorate General of Taxes announcement dated 31 October 2026
- Development date:
- 2026-10-31
The announcement says the Director General signed during the 27–29 October conference in Kotor and describes Indonesia as the 41st signatory. It does not give the precise signing day. The release carries a 31 October dateline, although the official index lists it on 1 November.[1][2]
Signature is not activation
The GIR Multilateral Competent Authority Agreement provides an exchange framework, rather than a new domestic tax charge. Its section 8 requires notifications identifying intended partners. A sending authority and receiving authority must each list the other for that directional relationship to become active; information need not flow equally in both directions. Indonesia’s announcement says exchanges are planned from 2027, subject to the applicable requirements.[1][3]
Check the filing route separately
Central filing can reduce duplicated GIR submissions where the relevant conditions are met. Groups should therefore identify their filing entity, intended filing jurisdiction and reporting period, then check the applicable activated relationship and Indonesian domestic requirements. Neither signature nor the announced exchange plan establishes an automatic local filing exemption or a new taxpayer filing deadline.[1][3]
Official sources
- [1] Indonesia Perkuat Kerja Sama Pajak Global, Dirjen Pajak Tandatangani GIR MCAA
Indonesia Directorate General of Taxes · Document date: 2026-10-31
Official release body, 31 October 2026 dateline: opening paragraphs and Pertukaran Informasi Dukung Penerapan Pajak Minimum Global, lines6–20. Signature during27–29Octoberconference,41stsignatory,planned2027exchanges and separate partner notifications/activation. Body actually read; date differs from official index.
- [2] Halaman Siaran Pers — official press-release index
Indonesia Directorate General of Taxes · Document date: 2026-11-01
Official press-release index, first listed item, line11: GIR MCAA announcement indexed1November2026, distinguished from31Octoberbodydateline.
- [3] Multilateral Competent Authority Agreement on the Exchange of GloBE Information (January 2025)
OECD / Inclusive Framework on BEPS · Document date: 2024-12-27
Approval27December2024 printedp2/PDFp3; introduction printedp3/PDFp4; section1(k) printedpp7–8/PDFpp8–9; section2 printedp8/PDFp9; section8(1)–(3) printedp10/PDFp11; commentary58–59 printedp21/PDFp22. Targeted provisions freshly read, not a full25page attestation.