Reform of Tax Reporting Mechanism: 25 Previous Regulations Officially Revoked

The Directorate General of Taxes (DGT) has officially issued a new regulation concerning the tax reporting mechanism, covering Income Tax, Value Added Tax (VAT), Sales Tax on Luxury Goods (SLTG), and Stamp Duty.

The regulation mentioned is the Director General of Taxes Regulation Number PER-11/PJ/2025, which was issued and took effect on May 22, 2025. With the enactment of this provision, 25 previous regulations that had served as references have been revoked and are no longer valid.

This regulatory update was carried out to align tax administration practices with the Coretax-based system, ensuring consistency with its provisions.

READ: Unpacking Coretax Implementation Barriers: A Joint Initiative by MUC and KIIC

Scope of Regulation

In general, the scope of PER-11/PJ/2025 includes seven things. First, regarding the form, content, and procedures for filling out the Periodic Income Tax Return (SPT Masa PPh). Second, regarding the form, content, and procedures for filling out the Periodic VAT Return (SPT Masa PPN).

Third, regarding the form, content, and procedures for filling out the Periodic Stamp Duty Return (SPT Masa Bea Meterai). Fourth, regarding the form, content, and procedures for filling out the Annual Income Tax Return, both for individuals and entities.

Fifth, regarding the form, content, procedures for filling out and submitting the report on the calculation of Income Tax Article (ITA) 25 installments, for banks, state-owned enterprises, regionally-owned enterprises, publicly listed taxpayers, and other taxpayers.

Sixth, regarding the information and/or documents that must be attached to the tax return, as well as the format and means for submitting such information or supporting documents. Seventh, regarding the procedures for submission, receipt, and processing of tax returns.

List of Revoked Regulations

Meanwhile, the 25 regulations that have been revoked or are no longer valid include:

1. PER-24/PJ/2008 on Annual Income Tax Returns (SPT) for Corporate and Individual Taxpayers and their filling guidelines
2. PER-7/PJ/2009 amendment to PER-24/PJ/2008 on Annual Income Tax Returns for Corporate and Individual Taxpayers
3. PER-21/PJ/2009 on the procedure for submitting notifications for extension of Annual Tax Returns
4. PER-34/PJ/2009 on Annual Income Tax Returns for Individual Taxpayers and their filling guidelines
5. PER-39/PJ/2009 on Annual Income Tax Returns for Corporate Taxpayers and their filling guidelines
6. PER-66/PJ/2009 amendment to PER-34/PJ/2009 on Annual Tax Returns for Individual Taxpayers
7. PER-34/PJ/2010 on the format of Annual Tax Return forms for Individual and Corporate Taxpayers and their guidelines
8. PER-45/PJ/2010 on format, content, and procedures for filling and submitting VAT Periodic Returns for VAT-Registered Persons using the input tax credit calculation guideline
9. PER-10/PJ/2013 amendment to PER-45/PJ/2010 on VAT Periodic Returns for VAT-Registered Persons
10. PER-26/PJ/2013 amendment to PER-34/PJ/2010 on Annual Income Tax Return forms and guidelines
11. PER-05/PJ/2014 on the format and content of Annual Income Tax Returns for taxpayers in upstream oil and/or gas business activities
12. PER-19/PJ/2014 amendment to PER-34/PJ/2010
13. PER-29/PJ/2015 on format, content, and procedures for filling and submitting VAT Periodic Returns
14. PER-36/PJ/2015 further amendment to PER-34/PJ/2010
15. PER-30/PJ/2017 fourth amendment to PER-34/PJ/2010
16. PER-02/PJ/2019 on procedures for submission, receipt, and processing of tax returns
17. PER-16/PJ/2021 on certain documents treated as equivalent to tax invoices
18. PER-17/PJ/2021 on format and procedures for preparing tax withholding/collection slips and SPT Masa for government institutions
19. PER-24/PJ/2021 on the format and procedure for unified tax withholding/collection slips and unified Periodic Income Tax Returns
20. PER-14/PJ/2022 on VAT Periodic Returns for VAT Withholders other than government institutions and other parties
21. PER-2/PJ/2024 on the format and procedure for preparing Article 21 and/or Article 26 Withholding Tax slips and the respective tax returns
22. PER-5/PJ/2024 amendment to PER-17/PJ/2021
23. KEP-50/PJ/1994 on the appointment of certain resident individuals as Article 23 Withholding Agents
24. KEP-50/PJ/1996 on the appointment of certain resident individuals as Withholding Agents on income from land/building rentals
25. KEP-537/PJ/2000 on the calculation of tax installment amounts during the fiscal year in certain cases

Meanwhile, some older regulations remain valid, though affected by PER-11/PJ/2025. For example, PER-03/PJ/2022, as amended by PER-11/PJ/2022 on tax invoices, is still in effect but only applies in a limited scope. (ASP/KEN)