Remittance Codes Changed: DGT Deletes Codes 520 & 521 for L&B Tax-P5L
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has removed a number of remittance type codes (kode jenis setoran/KJS in Indonesian) through the Director General of Taxes Regulation No. PER-8/PJ/2026.
The remittance type codes removed relate to land and building tax (L&B Tax) covering the plantation, forestry, mineral and coal mining, oil and gas mining, geothermal mining and other sectors (L&B Tax-P5L).
"There is a need to adjust the provisions on the payment and remittance of taxes as well as tax refunds, adjustments to billing codes and the addition and adjustment of remittance type codes," reads the considering section of PER-8/PJ/2026, as cited on Tuesday (4/8/2026).
On closer inspection, there are 2 types of remittance type codes relating to L&B Tax-P5L that have been removed, as they no longer appear in the Appendix of PER-8/PJ/2026. First, 520 – Disclosure of Incorrectness in the Completion for Tax Returns for the L&B Tax-P5L sector. Second, 521 – Surcharge Penalties for Disclosure of Incorrectness in the Completion for Tax Returns for the L&B Tax-P5L.
Under the previous regulation, namely PER-10/PJ/2024, remittance type codes 520 and 521 for each L&B Tax-P5L sector were still listed. However, PER-8/PJ/2026 no longer includes both remittance type codes for each L&B Tax-P5L sector.
Please note that the removal of remittance type codes 520 and 521 applies only to the L&B Tax-P5L sector. Remittance type codes 520 and 521 remain available for other tax types.
For information, the disclosure of incorrectness in the completion of tax returns refers to an action voluntarily taken by a taxpayer to disclose incorrectness in the completion of a previously filed tax return so that it reflects the true position, whilst an audit is in progress.
In other words, the disclosure of incorrectness in the completion of a tax return is an opportunity afforded to a taxpayer being audited to voluntarily amend the tax return they have already filed.
Pursuant to the applicable provisions, a taxpayer is given the opportunity to disclose incorrectness in the completion of a tax return provided the auditor has not yet submitted the notice of tax audit findings (surat pemberitahuan hasil pemeriksaan/SPHP in Indonesian).
A taxpayer may disclose incorrectness in the completion of a tax return by submitting a separate report. That report must reflect the true position for the actual amount of tax payable to be ascertained.
With the introduction of coretax, taxpayers may submit a disclosure of incorrectness in the completion of a tax return through the DGT Coretax via the Tax Return menu and the Disclosure of Incorrectness sub-menu. (rig)
