Don‘t Miss Out: New Regulations Issued Throughout September
JAKARTA, DDTCNews – Closing out September 2026, the Directorate General of Taxes (DGT) issued a regulation overhauling the provisions on tax return amendments. The regulation in question is Director General of Taxes Regulation No. PER-12/PJ/2026.
The regulation, which takes effect from 1 October 2026, revises several provisions on tax return amendments previously governed by PER-11/PJ/2025. The adjustments relate primarily to the delta scheme (difference only) transitioning to the replace scheme (replacing the previous tax return).
This transition in schemes is evident, among others, in Article 129A paragraph (1) of PER-12/PJ/2026. That Article stipulates that where a taxpayer submits an amended tax return, the tax obligations shall be fulfilled based on the last filed amended tax return.
This implies that, with PER-12/PJ/2026 in force, an amended tax return now fully replaces the tax return being amended. Previously, under PER-11/PJ/2025, the original tax return and the amended tax return stood independently (the amended tax return did not replace the original).
In addition to PER-12/PJ/2026, a number of other tax regulations were issued in September 2026 that are worth revisiting. The full details are set out below.
DGT Revises Rules on Preparation of Withholding Receipts
The DGT has also revised several provisions concerning the preparation of withholding receipts (bupot) through PER-12/PJ/2026. The changes include, amongst others, a clarification of the parties authorised to sign electronic withholding receipts (e-Bupot).
Referring to Article 6 paragraph (2a) and paragraph (2b) of PER-12/PJ/2026, a withholding agent may appoint one or more officials/employees to sign Article 21/26 Withholding Tax receipts via coretax.
Similar provisions also apply to unified withholding and/or collection receipts. Under Article 17 paragraph (3) and paragraph (4) of PER-12/PJ/2026, a unified withholding and/or collection agent may appoint one or more of its officials/employees to sign unified withholding receipts via coretax. See news about PER-1/PJ/2026.
DGCE Issues New Rules on Management of BTD, BDN and BMMN
The Directorate General of Customs and Excise (DGCE) has issued new provisions governing the management of goods declared uncontrolled (barang yang dinyatakan tidak dikuasai/BTD in Indonesian), goods controlled by the state (barang yang dikuasai negara/BDN in Indonesian) and state property (barang yang menjadi milik negara/BMMN) at customs storage (tempat penimbunan pabean/TPP in Indonesian).
The regulation in question is the Director General of Customs and Excise Regulation No. PER-10/BC/2026. This regulation, which serves as the implementing provisions of MoF Reg. 92/2025, was drawn up as a guide for the storage, administration and settlement of BTD, BDN and BMMN at customs storage.
PER-10/BC/2026 was enacted on 18 August 2026 and takes effect 30 days after the date of enactment, meaning it became effective on 17 September 2026. The entry into force of PER-10/BC/2026 simultaneously repeals and replaces PER-16/BC/2023.
DGT Grants Tax Relief for Taxpayers in NTT
Through Director General Decision No. KEP-185/PJ/2026, Director General of Taxes Bimo Wijayanto has granted a number of tax relief measures for taxpayers whose place of residence or domicile is in East Nusa Tenggara (Nusa Tenggara Timur/NTT in Indonesian).
The tax relief was granted in connection with the earthquake in NTT. The relief applies to both taxpayers affected by the disaster and those not affected, provided their residence or domicile is in NTT.
This relief is granted until 30 September 2026. Accordingly, taxpayers may file tax returns, pay/remit taxes and issue tax invoices covered by the relief no later than 30 September 2026.
DGT Explains VAT Collection Mechanism via SPP-TDLN
Through Announcement No. PENG-6/PJ/2026, the DGT has explained the mechanism for collecting value added tax (VAT) through the tax collection system for overseas digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian). See What Is the SPP-TDLN?
This announcement was released in connection with the enactment of MoF Reg. 49/2026, which took effect on 25 September 2026. Through PENG-6/PJ/2026, the DGT sets out 3 matters that foreign merchants and foreign service providers need to be aware of, as follows:
- foreign merchants and service providers must include Indonesian VAT in the price or amount payable by customers in Indonesia;
- Indonesian VAT may be collected through designated payment intermediaries or other entities appointed under Indonesian law; and
- as a result, the amount received by a foreign merchant or service provider may be reduced by the Indonesian VAT collected through the applicable payment mechanism.
Through the announcement, the DGT also emphasised that there are no new taxes or new VAT rates. The DGT stated that the SPP-TDLN is an administrative mechanism for collecting Indonesian VAT that has already been in force in respect of the consumption of digital goods and digital services in Indonesia. See news about SPP-TDLN (dik)