T Tax restitution refers to the refund of tax overpayments previously remitted by taxpayers to the state treasury. in general, restitution may be requested through thestandard procedure as regulated under article 17b of the general tax provisions andprocedures law (uu kup), which must be completed within a maximum period of 12months from the date the application is fully received. however, the directorate general oftaxes offers a simplified and faster mechanism through the preliminary refund procedure,as stipulated in article 17c (for taxpayers with certain criteria), article 17d (for taxpayersmeeting specific requirements), and article 9 paragraph (4c) of the uu kup (for low-risktaxable entrepreneurs). these provisions allow for a shorter processing time—no later than1 month for vat returns or corporate income tax returns, and 15 working days forindividual income tax returns, calculated from the date the tax return is fully received.this study aims to evaluate the implementation of the preliminary refund procedure fortaxpayers with specific requirements at the primary tax office (kpp pratama) jakartapancoran, in reference to the provisions outlined in minister of finance regulation (pmk)number 119 of 2024 concerning procedures for preliminary refunds of tax overpayments.employing a qualitative research method with a descriptive approach, the findings indicatethat the implementation of the preliminary refund procedure at kpp pratama jakartapancoran is in accordance with the applicable provisions of pmk number 119 of 2024.