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(“Regulation 14/2022”) in order to accommodate several provisions that previously were not set out under the now repealed and replaced Regulation of the Director-General No. PER-147/PJ/2006, as well as to implement Article 26 of Regulation of the Minister of Finance (“Minister”)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]