Corrected SPT Rules Tighten: Prior Tax Payments and Refunds Must Now Be Reflected Across Key Income Tax and Value Added Tax Filings

The Director-General of Taxes (“ Director General ”) has issued Regulation No. PER-12/PJ/2026 (“ Amendment ”) on the Amendment to Regulation of the Director General No. PER-11/PJ/2025 on Provisions on the Reporting of Income Tax (Pajak Penghasilan– “ PPh ”), Value Added Tax (Pajak Pertambahan Nilai– “ PPN ”), Luxury Goods Sales Tax (Pajak Penjualan atas Barang Mewah– “ PPnBM ”), and Stamp Duty of the Implementation of the Core Tax Administration System (“ Regulation 11/2025 ”). The Amendment officially came into force on 1 October of 2026. [1]