The Director General of Taxes has issued Regulation Number PER-11/PJ/2025 concerning Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and Stamp Duty Reporting Provisions as part of the implementation of the Core Tax Administration System (CTAS).

The regulation aims to provide legal certainty and administrative simplicity, enhance tax services, and support the modernization of the tax administration system. Key provisions stipulated in this regulation include the following:

• Comprehensive updates to the format and structure of tax reporting are introduced, covering Periodic Income Tax Returns (SPT Masa) for Article 21/26, the Unified Income Tax Return, VAT/Luxury Tax (PPN/PPnBM), Stamp Duty, as well as Annual Income Tax Returns for Individual and Corporate taxpayers. These updates also include revisions to the structure of supporting attachments, which are a critical part of the reporting process. The objective is to streamline tax administration and improve the consistency and accuracy of reported data.
• For Individual Annual Income Tax Returns, this regulation consolidates previously separate return types into a single standardized form. As a result, classifications such as Forms 1770, 1770 S, and 1770 SS are no longer applicable. This simplification is intended to help taxpayers better understand and complete their returns, while supporting a more efficient and digitally integrated reporting system.
• With regard to Value Added Tax (VAT), the Director General of Taxes has extended the deadline for uploading input tax invoices. Previously set at the 15th of the following month, the new deadline is now the 20th of the following month. This change allows more flexibility for Taxable Entrepreneurs (PKP) in managing invoice submissions and aims to boost compliance and the accuracy of VAT reporting. The serial number of the tax invoice (Faktur Pajak) is automatically assigned when the e-Faktur document is uploaded through the system, so there is no need to submit a special request to the Director General of Taxes.
• The regulation also provides detailed procedures for the replacement and cancellation of tax invoices, outlining the administrative process, technical conditions, and valid circumstances under which changes or cancellations may be made. This is intended to provide legal clarity and ensure that all tax transactions are documented properly in accordance with applicable tax laws.

This regulation came into effect on May 22, 2025.