New Regulation on Electronic Tax Payments

The Director General of Taxes (Direktorat Jenderal Pajak– “DJP”) has just issued Regulation No. PER-05/PJ/2017 on Tax Payments Through Electronic Means(“Regulation 5/2017”). In essence, Regulation 5/2017 simplifies the process involved in electronic tax payments by redefining a number of provisions which pertain to the payment of tax through the use of foreign currencies, as well as to the administration of land-and-building tax. [1] Prior to the issuance of Regulation 5/2017, online tax payments were regulated under Director General of Taxes Regulation No. PER-26/PJ/2014 (“Regulation 26/2014”).Types of TaxesAll types of tax can be paid electronically through the official Billing System of the Directorate General of Taxes(“e-Billing”), with the exception of the following: [2]