Following the reorganization of Tax Offices in November 2020, the DGT issued a regulation no. PER-05/PJ/2021 (“PER-05”) on 16 March 2021 and followed it with two Decision Letters, i.e. No. KEP-116/PJ/2021 (“KEP-116”) and KEP-117/PJ/2021 (“KEP-117”) on 22 March 2021.

The reorganization has added more Madya Tax Offices and limited the working area of such tax offices to only covering one province. Accordingly, through KEP-116 and KEP-117, the DGT has also registered and relocated certain Taxpayers to the designated Tax Offices. Please refer to the attachment of the respective decision letters for the list of the taxpayers concerned. KEP-116 also serves as the VAT Centralization Decision Letter for these taxpayers.

Please be aware that the new taxpayer registration or relocation set by KEP-116 and KEP-117 are considered effective starting from 3 May 2021. Thus, the Taxpayers concerned should start performing their tax administration in the new Tax Office starting from then.

In addition, similar to its predecessor (i.e. PER-07/PJ/2020), PER-05 also provides guidance and clarification on where the Taxpayer and its branch(es) should administer the Art. 21/26 WHT and VAT returns.