On 21 March 2022, the Director General of Taxes (“DGT”) issued announcement letter No PENG-6/PJ.09/2022 (“PENG-6”) regarding the Addition of Tax Account Codes (TAC) and Deposit Type Codes (DTC).

In PENG-6, there are several additions and changes for the TAC and DTC codes, for the following circumstances:

• the Voluntary Disclosure Program;
• administrative sanctions for Unification Tax Returns;
• the imposition of VAT and Sales Tax on Luxury Goods in Free Trade Areas and Free Ports;
• Tax Borne by the Government; and
• changes in the description of DTC for the imposition of administrative sanctions for tax non- compliance.