Refining Tax Payment Mechanism in Core Tax Administration System (PER-8/PJ/2026)
The Director General of Taxes (“DGT”) has issued the DGT Regulation No. PER-8/PJ/2026 on 28 July 2026 concerning the Amendment of DGT Regulation No. PER-10/PJ/2024 regarding Payment and Remittance Procedures and the Refund of Tax Overpayment in the Implementation of the Core Tax Administration System (“PER-8/PJ/2026”) which is in effect on 28 July 2026.
Key changes include extending the validity period of Billing Codes from 7 days to 14 days, introducing the option to cancel unused Billing Codes, and updating the Tax Payment Type Codes (Kode Jenis Setoran/KJS) list, including new codes related to the Global Minimum Tax regime. These updates are intended to enhance administrative flexibility, provide greater legal certainty for Taxpayers, and support the continued implementation of the Core Tax Administration System (Coretax).
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