On 3 January 2023, the Directorate General of Taxes (“DGT”) issued Announcement No. PENG-1/PJ.09/2023 (“PENG 1/2023”) concerning the extension for Electronic Certificates, Electronic Filing Identification Numbers, and Verification Codes. The issuance of this PENG 1/2023 is to redesign the tax administration business processes through the Renewal of the Core Tax Administration System and implementation of the provisions stipulated in MoF Regulation Number 63/PMK.03/2021.

PMK-63/2021 stipulates the provisions regarding electronic certificates issued by the DGT in accordance with PMK-147/2017, which were valid until December 31, 2022. However, the DGT has not issued technical provisions related to signing electronic documents and using electronic certificates in accordance with PMK-63/2021.

The details of PENG 1/2023 announce that Electronic Certificates, Electronic Filing Identification Numbers (EFIN), and Verification Codes shall remain valid until the Electronic Certificates and Authorization Codes of the DGT are available in the DGT information system.

As for the issuance, signing and delivery of Decisions or Decrees under an electronic form which is processed automatically through the DGT website using non-certified Electronic Signatures, these can still be done until a certified Electronic Signature is available in the DGT information system.