Supreme Court Regulation Number 3 of 2025: The Treatment of Blocking, Seizure, and Forfeiture of Corporate Assets in Tax-Related Criminal Offenses

Supreme Court Regulation of the Republic of Indonesia Number 3 of 2025 concerning Guidelines for Handling Criminal Cases in the Field of Taxation (“Perma No. 3/2025”)—enacted on December 10, 2025, and effective as of December 23, 2025—is considered to possess a higher degree of legal certainty than Supreme Court Circular Letter Number 4 of 2021 […]