news

Sri Mulyani Has Issued New Regulations For The Coretax System, Making Tax Payments And The Filing Of Tax Returns More Convenient

The Minister of Finance, Sri Mulyani, has issued new regulations concerning Tax Provisions in the implementation of the Core Tax Administration System (Coretax). This regulation, which will take effect on January 1, 2025, is designed to facilitate the processes of tax payment and the reporting of the Tax Return (SPT). The new policy is outlined in the Minister of Finance Regulation (PMK) Number 81 of 2024, which was established on October 14, 2024. Dwi Astuti, the Director of Counseling, Services, and Public Relations at the Directorate General of Taxes (DJP), stated that this regulation simplifies a series of existing tax regulations. "This PMK affects 42 regulations that are currently in force. We are currently developing the derivative regulations that will serve as its implementation guidelines," she mentioned in an official statement quoted on Saturday, November 16, 2024. According to her, PMK 81 serves as the legal foundation for the implementation of the restructured business process in the new core tax administration system. Its issuance is based on the need for a more transparent, effective, and flexible tax administration system. There are eight advantages that taxpayers will experience with the introduction of regulations and the implementation of the Coretax system. The details are as follows:

1. Registration has become more accessible, allowing it to be conducted at all Tax Service Offices (borderless). This can be done through various channels provided by the Directorate General of Taxes (DJP) or through other parties (omni-channel), and it is validated with a single source of truth.

2. A Taxpayer Account is now available, which can be accessed online through the taxpayer portal, facilitating taxpayers in exercising their rights or fulfilling their tax obligations electronically.

3. The due date for the payment or deposit of several types of taxes has been standardized to the 15th of the following month. This standardization simplifies the management and administration of tax payments.

4. Taxpayers can make payments and deposits using a tax deposit. The existence of a tax deposit helps mitigate the risk of late tax payments.

5. The government has streamlined the process for applying for income tax (PPh) facilities without the need to attach a Tax Clearance Certificate (SKF), provided that the taxpayer meets the specified criteria. Previously, to obtain PPh facilities, taxpayers were required to attach the SKF of the taxpayer or all shareholders.

6. A single billing code can now be used to pay for more than one type of tax deposit. Previously, a single billing code could only be used for one type of tax deposit.

7. The convenience of reporting the Tax Return (SPT) is enhanced through the prepopulated feature. Taxpayers are no longer required to manually fill out the SPT. Previously, the prepopulated feature was heavily reliant on the reporting of Withholding Tax SPT and was limited to the Income Tax Article 21. In the future, the automatic prepopulated feature will be available in Coretax, as the withholding evidence is generated there. This feature will not only accommodate Income Tax Article 21 but will also include Income Tax Articles 15, 22, 23, 25, and Final Income Tax Article 4 paragraph (2), thereby making the annual Income Tax SPT reporting more efficient.

8. The registration of property tax objects (PBB) to obtain a Tax Object Number (NOP) and the reporting of the Tax Object Notification Letter (SPOP) is conducted at the Tax Service Office (KPP) where the central taxpayer is registered

---

Tag: Coretax System Minister Of Finance Sri Mulyani