Further Adjustments made to PPh 21 and PPh 26: DJP Introduces e-Bupot App for SPT Submissions

Indonesia has started 2024 by restructuring various provisions on Income Tax (Pajak Penghasilan– “ PPh ”). Following the issuance of Regulation of the Minister of Finance (“ Minister ”) No. 168 of 2023 on Implementing Guidelines for PPh Withholding in Relation to the Works, Services or Activities of Individuals (“ Regulation 168/2023 ”), [1] the government has now issued Regulation of the Director-General of Tax (“ Director-General ”) No. PER-2/PJ/2024 of 2024 on Forms and Procedures for the Issuance of Proof of Withholding for Article 21 PPh (“ PPh 21 ”) and/or Article 26 PPh (“ PPh 26 ”) and Forms, Content and Guidelines for the Completion and Submission of Tax Notifications for PPh 21 and/or PPh 26 (“ Regulation 2/2024 ”).