Provisions on Taxpayer Accounts and Electronic Certificates in PMK 81/2024

The government has issued Minister of Finance Regulation (PMK) Number 81 of 2024, serving as the legal framework for the use of the Coretax Administration System (Coretax). This regulation includes provisions on how taxpayers utilize Coretax, the types of documents involved, and other related matters.

Starting from the January 2025 tax period, all tax rights and obligations must be fulfilled electronically, either through the taxpayer portal within Coretax, other designated websites or applications, or the contact center.

Non-electronic methods may only be used if taxpayers face communication system access issues due to factors such as lack of infrastructure, system disruptions, or natural disasters.

Read: Government Releases PMK 81/2024 on Coretax, 42 Old Regulations Revoked

Taxpayer Portal and Account

The taxpayer portal serves as a platform for taxpayers to carry out their tax rights and fulfill tax obligations electronically via the Directorate General of Taxes (DGT) website.

To access the taxpayer portal, a taxpayer account provided by the DGT is required. To obtain it, taxpayers can apply for taxpayer account activation.

The application for taxpayer account activation can be submitted electronically through the taxpayer portal or directly at a Tax Office (KPP) or the Office of Counseling and Consultation Services (KP2KP) 

It is important to note that the activation application will only be approved if the taxpayer’s email address and phone number have been validated.

Electronic Documents and Electronic Signatures

In fulfilling tax obligations electronically, taxpayers must use electronic documents signed with electronic signatures.

There are two types of electronic signatures that can be used: certified electronic signatures and uncertified electronic signatures.

It is important to note that electronic documents hold the same legal validity as paper documents.

Certified Electronic Signatures

Certified electronic signatures are created using electronic certificates issued by electronic certification providers recognized and appointed by the government.

These certificates can also be issued by non-government electronic certification providers for non-government taxpayers upon request.

Uncertified Electronic Signatures

An uncertified electronic signature is an electronic signature created using an authorization code. The authorization code is issued by the DGT together with the activation of the taxpayer's account.

Differences between Individual and Corporate Electronic Signatures

Electronic documents of individual taxpayers are signed using an electronic certificate or authorization code belonging to the individual concerned, the guardian for a minor child or a person under guardianship, or the individual appointed by the individual concerned.

Meanwhile, electronic documents of corporate taxpayers, government agencies, and undivided inheritance are signed using electronic certificates or authorization codes belonging to individuals who are representatives of corporate taxpayers or individuals appointed by taxpayer representatives.

Parties that can be representatives of the corporate taxpayer include:

Taxpayer	Taxpayer Representative
Entity	Management
Entity in Bankruptcy	Curator
Entity in Dissolution	Personal representative of the entity conducting the administration
Entity in Liquidation	liquidator
Undivided Inheritance	One of the heirs, executor of the will, or administrator of the estate
Central Government Agency	Head of Agency, budget user authority, head of public service agency or financial administration function officer in Central Government Agency
Local Government Agency (Pemda)	Head of the Local Government Agency, budget user, head of the regional public service agency, or the official implementing the financial administration function in the regional apparatus working unit
Village Government Agencies	Village head or village apparatus managing village finances based on a village head decree

It is essential to note that when signing electronic documents, a taxpayer proxy must use their own electronic certificate or authorization code. (ASP/KEN)