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]