On 28 December 2020, the Directorate General of Taxes (DGT) issued Regulation Number PER-23/PJ/2020, regarding Forms and Procedures for the Production of Unified Proof of Withholding/Collection and Form, Content, and Procedures for Filling in and Submission of Unified Income Tax Returns.

1. Unified Periodic Income Tax Return is a Periodic Tax Return used by a withholding tax collector to report the withholding obligation and/or collection of WHT, deposits for withholding and/or collection of Income Tax, and/or self-payment of several types of Income Tax in 1 (one) Tax Period, following the provisions of laws and regulations in the field of taxation.
2. Unified Proof of Withholding/Collection is a document in a standard format or other document treated as equivalent thereto, which is produced by the Income Tax Withholding / Collector as evidence of the withholding of Income Tax and shows the amount of income tax that has been withheld/collected.
3. Unified Proof of Withholding/Collection in Standard Format is Evidence of Unified Withholding / Collection in the form of paper forms or Electronic Documents in standard formats as stipulated in this DGT Regulation.
4. Documents Treated as Equivalent to Unified Proof of Withholding/Collection are documents in the form of paper forms or Electronic Documents containing data or information on withholding or collection of certain Income Tax whose status is equivalent to the Standard Format of Unified Proof of Withholding/Collection.
5. Corrected Unified Proof of Withholding/Collection is unified evidence of withholding/collection made to correct mistakes in filling out the proof of withholding/collection that was previously made and has been reported in a Unified Periodic Income Tax Return.
6. Cancellation of Unified Proof of Withholding / Collection is unified evidence of withholding/collection that is made to cancel the Unified Proof of Withholding / Collection that has previously been made and has been reported in a Unified Periodic Income Tax Period Return.