Sri Mulyani Published New Coretax System Rules, Is it Works?
Sri Mulyani Indrawati, Finance Minister of Indonesia has issued a new regulation on Tax Provisions in the context of the Implementation of the Core Tax Administration System (Coretax). The policy, which will be effective from January 1, 2025, is said to facilitate the process of paying and reporting Tax Returns.
The new policy is stated in the Regulation of the Minister of Finance (PMK) Number 81 of 2024 which was stipulated on October 14, 2024.
The Director of Counseling, Services, and Public Relations of the Directorate General of Taxes (DJP), Dwi Astuti, said that this regulation simplifies a series of regulations in the field of taxation.
“This PMK has an impact on 42 regulations that are currently still in effect. We are currently working on derivative regulations which are the implementing instructions,” she said in an official statement quoted on Saturday, November 16, 2024.
PMK 81, he said, is the legal basis for the implementation of the results of the restructuring of business processes (Business Process Reengineering) in the new core tax administration system. Its issuance is based on the need for a more transparent, effective, and flexible tax administration system update.
Dwi explained that there are eight conveniences that taxpayers will get with the issuance of the Coretax system rules and implementation. Here are the details.
- The availability of a Taxpayer Account that can be accessed online through the taxpayer portal, making it easier for taxpayers to exercise their rights or fulfill their tax obligations electronically.
- Registration becomes easier, can be done at all Tax Service Offices (borderless). Through various channels provided by the DGT or through other parties (omni channel), and validated with data sources (single source of truth).
- Taxpayers can make tax payments and deposits using tax deposits. The existence of tax deposits can avoid the risk of late tax payments.
- One billing code can be used to pay more than one type of tax deposit.
- The due date for payment or deposit of several types of taxes is standardised to be the 15th of the following month. This standardisation facilitates the management and administration of tax payments.
- Ease of reporting Tax Returns (SPT) with the prepopulated feature . Taxpayers no longer need to fill out the SPT manually. Previously, the prepopulated feature was highly dependent on the reporting of Tax Withholding Tax Returns and was limited to the type of PPh Article 21 tax. In the future, the prepopulated feature will automatically be available in Coretax because proof of withholding is created there. This feature not only accommodates PPh Article 21, but also includes PPh Article 15, PPh Article 22, PPh Article 23, PPh Article 25, and PPh Final Article 4 paragraph (2), so that reporting of the Annual PPh SPT will be more efficient.
- The government simplifies the process of applying for PPh (income tax) facilities without the need to attach a Fiscal Statement Letter (SKF), as long as the Taxpayer has met the specified criteria. Previously, to obtain PPh facilities, taxpayers had to attach the SKF of the taxpayer or all shareholders.
- Registration of PBB objects (land and building tax) to obtain a Tax Object Number (NOP) and reporting of the Tax Object Notification Letter (SPOP) is carried out at the Tax Service Office (KPP) where the Central Taxpayer is registered.
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