DGT Updates VAT Periodic Tax Return Rules Through PER-11/PJ/2025

The Director General of Taxes (DGT) has updated the provisions on the completion of Value Added Tax (VAT) Periodic Tax Returns through Director General of Taxes Regulation (PER) Number 11/PJ/2025, which came into effect on May 22, 2025.

At least two provisions have been updated regarding the submission of VAT Periodic Tax Returns. First, concerning the attachment documents of the VAT Periodic Tax Return. Second, regarding the submission mechanism, which must now be done electronically through the Coretax system.

Several provisions related to the format, content, and procedures for completing the VAT Periodic Tax Return regulated in PER-11/PJ/2025 cover three matters.

First, the VAT Periodic Tax Return for VAT-Registered Persons (PKP). Second, the VAT Periodic Tax Return for VAT-registered persons using the input tax crediting calculation guideline. Third, the VAT Periodic Tax Return for withholding agents and other parties that are not VAT-registered persons.

READ: Reform of Tax Reporting Mechanism: 25 Previous Regulations Officially Revoked

VAT Periodic Tax Return for VAT-Registered Persons (PKP)

For VAT-registered persons (PKP), the VAT Periodic Tax Return is a document used to report and account for the calculation of the actual amount of VAT and Sales Tax on Luxury Goods (STLG) payable.

In addition, the VAT Periodic Tax Return may be used by PKP to report the crediting of input tax against output tax, as well as to report the payment or settlement of tax made by the PKP or another party within a tax period.

The VAT Periodic Tax Return prepared by PKP consists of the main return and its attachments. Under the latest provisions, the Director General of Taxes has added a new type of attachment to the VAT Periodic Tax Return, Form C, which contains a list of VAT, or VAT and STLG, collected by other parties.

Nevertheless, through PER-11/PJ/2025, the government has also removed one type of document that was previously required as an attachment to the VAT Periodic Tax Return—namely, the recapitulation of supplies and acquisitions.

Below is a detailed comparison of the attachment documents required in the VAT or VAT and Sales Tax on Luxury Goods (STLG) Periodic Tax Return as regulated in PER-29/2015 versus PER-11/2025:

No	Previous Appendix(PER 29/2015)	New Appendix (PER 11/2025)
1	Form- 1111 AB - Recapitulation of Supplies and Acquisitions (D.1.2.32.07)	Not Required
2	Form-1111 A1: List of Exports of Tangible Taxable Goods (BKP), Intangible BKP, and/or Taxable Services (JKP) (D.1.2.32.08)	Form-A1: List of Exports of Tangible Taxable Goods, Intangible Taxable Goods, and/or Export of Taxable Services
3	Form- 1111 A2:List of Output Tax on Domestic Deliveries with Tax Invoices (D.1.2.32.09)	Form-A2: List of Output Tax on Domestic Deliveries with Tax Invoices
4	Form- 1111 B1: List of Creditable Input Tax on Imports of Taxable Goods (BKP) and Utilization of Intangible BKP/Taxable Services (JKP) from Outside the Customs Area (D.1.2.32.10)	Form- B1: List of Creditable Input Tax on Imports of Taxable Goods and Utilization of Intangible Taxable Goods/Taxable Services from Outside the Customs Area
5	Form-1111 B2: List of Creditable Input Tax on Domestic Acquisition of BKP/JKP (D.1.2.32.11)	Formulir B2: List of Creditable Input Tax on Acquisition of Taxable Goods/Taxable Services in the Domestic Area
6	Form-1111 B3: List of Non-Creditable Input Tax or Input Tax Granted Facilities (D.1.2.32.12)	Form-B3: List of Non-Creditable Input Tax or Input Tax Granted Facilities
7	Not available	Form- C:  List of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods (STLG) Collected by Other Parties.

VAT Periodic Tax Return for VAT-Registered Persons Using Input Tax Crediting Calculation Guidelines

VAT-registered persons (PKP) may report output tax and input tax calculated using the input tax crediting calculation guideline through the VAT and/or VAT and Sales Tax on Luxury Goods (STLG) Periodic Tax Return.

This VAT Periodic Tax Return consists of the main form and the following attachments:

• Form A1: List of exports of tangible Taxable Goods (BKP), intangible BKP, and/or export of Taxable Services
• Form A2: List of output tax on domestic delivery with tax invoices
• Form B3: List of non-creditable input tax or input tax granted facilities
• Form C: List of VAT or VAT and STLG collected by other parties

VAT Periodic Tax Return for VAT Withholders and Non-VAT-Registered Parties

The VAT Periodic Tax Return prepared by VAT withholders and other non-VAT-registered persons consists of the main return and the following attachments:

• Form L1: List of VAT or VAT and STLG collected by non-VAT-registered VAT withholders
• Form L2: List of VAT or VAT and STLG collected by other parties

READ: No More Book Transfers: Income Tax Article 25 Overpayments Must Be Refunded or Credited

Submission Method and Content of VAT or VAT and Sales Tax on Luxury Goods (STLG) Periodic Tax Return

Through PER-11/PJ/2025, the government confirms that the VAT or VAT and STLG Periodic Tax Return must be submitted electronically. This marks a change from the previous regulation, which still allowed submission using paper forms.

In terms of content, the information that must be included in the VAT or VAT and STLG Periodic Tax Return must follow the general provisions for tax return content, including:

a.Type of tax

b.Name and Taxpayer Identification Number (Tax ID Number)

c.Tax period, part of the tax year, or the relevant tax year

d.Signature of the taxpayer or the taxpayer’s representative

In addition, specifically for the VAT or VAT and STLG Periodic Tax Return, the following information must also be included:

a. Amount of the tax base

b. Amount of tax collected

c. Amount of tax paid

d. Date of collection, and

e. Other relevant data

For the format and instructions on how to complete the VAT or VAT and STLG Periodic Tax Return, taxpayers may refer to Annex E of this regulation. (ASP/KEN)