The Directorate General of Taxes (DGT) has issued its Announcement Number PENG-21/PJ.09/2026. This policy provides significant relief for taxpayers during the transition to the new Coretax DGT system.

What Has Changed? (Normal Rules vs. Relaxation)

This policy offers a temporary departure from standard procedures to support taxpayers during the system modernization process.

Key Policy Highlights

This policy aims to provide legal certainty and ease of administration during the system transition. The three main points are:

• Deadline Extension: The final date to file the Art. 21 Income Tax Return for the December 2025 period has been moved from January 20, 2026 to February 28, 2026.
• Waiver of Fines: Taxpayers are exempted from administrative sanction for late filing, provided the return is submitted within the new deadline.
• Automatic Cancellation: The DGT commits to not issuing a Tax Collection Notice (STP). If a Notice has already been issued to sanction the taxpayer, the DGT Regional Office will cancel such sanction automatically (ex-officio).

Effective Date and Implementation

Taxpayers are strongly encouraged to immediately file their December 2025 Article 21 Withholding Tax Returns using the new Coretax DGT system before the relaxation period ends on February 28, 2026.