On 23 January 2019, Director General of Taxes (“DGT”) issued regulation No. PER-02/PJ/2019 regarding Procedures of Submitting, Receiving, and Processing of Tax Return renewal from the previous regulation No. PER-01/PJ/2017.

The Periodic Tax Return in using electronic method must be submitted by the following Taxpayer:

1. Registered at Madya Tax Offices, Tax Offices under Jakarta Special Regional Office, Tax Offices under Large Taxpayer Regional Tax Office;
2. Previously has submitted Periodic Tax Return in electronic documents;
3. Taxpayer with certain amount of withholding transaction or value for particular withholding type;
4. Reporting Value Added Tax Periodic Tax Return; and
5. Reporting Corporate Tax Return with obligation of reporting Electronic Periodic Withholding Tax, using tax consultant, or audited by Public Accountant.

In the case of Tax Return with Overpayment status delivered by postal service, expedition service or courier service with receipt slip, the Taxpayers must use a special delivery service so that the Tax Return is received by Tax Office no later than 3 (three) days after the date of courier receipt slip. The Tax Return completeness will be examined and the Tax Office may request the incomplete documents within 30 days after the receipt slip date and the Taxpayer should respond within 30 days since the request.

This regulation is effective since 23 January 2019.