2022 Version of e-SPT PPN 1107 PUT Application Must Be Used by PPN Collectors Other Than Government Agencies and Other Parties Starting October 2022

The Director-General of Tax (“ Director-General ”) has issued Regulation No. PER-14/PJ/2022 on Form, Content and Procedures for the Completion and Submission of Periodic Value-Added Tax (Pajak Pertambahan Nilai– “ PPN ”) Returns (Surat Pemberitahuan– “ SPT ”) by PPN Collectors Other Than Government Agencies and for Other Parties (“ Regulation 14/2022 ”) in order to accommodate several provisions that previously were not set out under the now repealed and replaced Regulation of the Director-General No. PER-147/PJ/2006 , as well as to implement Article 26 of Regulation of the Minister of Finance (“ Minister ”) No. 243/PMK.03/2014 on SPT, as amended by Regulation of the Minister No. 18/PMK.03/2021 on the Implementation of Law No. 11 of 2020 on Job Creation Within the Fields of Income Tax, PPN and Luxury Goods Sales Tax (Pajak Penjualan atas Barang Mewah– “ PPnBM ”) and General Taxation Provisions and Procedures (“ Regulation 18/2021 ”) [1] . [2]