To support the implementation of the core tax information system or Coretax System, the government has issued Regulation of the Minister of Finance (PMK) Number 81 of 2024. This regulation is designed to ensure that the implementation of the new system is more transparent, effective, efficient, accountable, and flexible. This PMK will come into effect on January 1, 2025, replacing 42 old tax regulations that are considered no longer relevant.
PMK 81/2024 consists of 642 pages divided into six chapters, with substances covering procedures for implementing tax rights and obligations, issuing and sending electronic documents, to the registration mechanism for taxpayers and taxable entrepreneurs (PKP). In addition, this regulation regulates payment procedures, tax overpayment refunds, processing of Tax Returns (SPT), and other tax administration services.
This update to the Coretax system is expected to not only increase the efficiency of tax administration, but also encourage taxpayer compliance. As part of the transformation, the government has begun integrating the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP) in a 16-digit format. This step aims to simplify the tax administration process and strengthen a more integrated tax database.
Recent Comments