The DGT issued regulation No. PER-2/PJ/2024 (“PER-2”) on 19 January 2024 which outlines the form and procedures for creating Article 21 and/or Article 26 WHT slips. It also specifies the format, content and reporting procedures of Article 21 and/or Article 26 WHT Returns.

PER-2 serves as the technical guidance following the implementation of the TER regime. As such, the reporting platform has been transformed into e-SPT Web on the djponline.pajak.go.id website through the e-Bupot PPh 21 menu. There are also several adjustments on the format/template of the WHT slip forms. PER-2 also introduces a new monthly WHT Slip for permanent employees or retirees receiving pension payments on a monthly basis (Form 1721-VIII).

The issuance of PER-2 replaces the previous DGT regulation No. PER-14 of 2013. In the transitional provisions, it is stipulated that the reporting of Article 21 WHT returns until the period of December 2023 is still carried out under the guidelines of PER-14. Also, the employer (as the WHT agent) may provide WHT slips for the tax period of January 2024 by no later than 31 March 2024.

This Directorate General Regulation takes effect starting from the tax period of January 2024 or 1 January 2024.