DGT Adjusts Tax Payment and Remittance Rules: Key Changes
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has adjusted provisions relating to tax payment and remittance, including billing codes and overbooking. The adjustments were made through Directorate General of Taxes Regulation No. PER-8/PJ/2026.
This regulation, which takes effect from 28 July 2026, revises a number of provisions previously set out in PER-10/PJ/2024. The adjustments were made to accommodate changes in tax provisions, such as the implementation of the coretax system and the global minimum tax.
"...there is a need to adjust the provisions on tax payment and remittance as well as tax refunds, the adjustment of billing codes as well as the addition and adjustment of remittance type codes,” reads the considering section of PER-8/PJ/2026, as cited on Monday (3/8/2026).
Through PER-8/PJ/2026, the DGT has, among others, extended the validity period of billing codes from 168 hours (7 x 24 hours) to 336 hours (14 x 24 hours) from the date of issuance. This is not a new provision, as it had previously been regulated through PENG-4/PJ/2025. See Announcement: Billing Code Validity Period Extended
PER-8/PJ/2026 also grants taxpayers the right to cancel a billing code that has not been used for payment or has not yet expired. Although not previously regulated under PER-10/PJ/2024, this provision has been in effect since the introduction of the coretax system. See Attention: Billing Code Cancellation Feature Now Available in Coretax
In addition, PER-8/PJ/2026 adjusts the provisions on overbooking as previously regulated under MoF Reg. 81/2024. PER-8/PJ/2026 affirms that for tax payments or remittances that are not eligible for overbooking, an application for a refund of tax overpayment that should not be othwerise payable may be submitted.
PER-8/PJ/2026 also adds a number of new remittance type codes (kode jenis setoran/KJS in Indonesian) relating to the global minimum tax. The KJS provisions for remittances related to the global minimum tax are consistent with those already regulated under PER-6/PJ/2026.
These KJS codes comprise:
- 610 for top-up tax under the Income Inclusion Rules (IIR);
- 620 for top-up tax under the Undertaxed Payment Rules (UTPR); or
- 630 for top-up tax under the Domestic Minimum Top-Up Tax (DMTT) (rig)
