Director General of Taxes Regulation No. PER-8/PJ/2026 Extension of Billing Code Validity Period and Adjustment of Tax Payment Codes

Introduction

On 28 July 2026, the Director General of Taxes issued Director General of Taxes Regulation No. PER-8/PJ/2026 on Amendments to Director General of Taxes Regulation No. PER-10/PJ/2024 on Tax Payment and Remittance Procedures and the Refund of Tax Overpayments in the Implementation of the Core Tax Administration System ("PER-8/PJ/2026"). PER-8/PJ/2026 amends the provisions governing the payment, remittance, and refund of tax overpayments, including the extension of the validity period of Billing Codes and the addition and adjustment of the list of Tax Payment Type Codes. Through these amendments, the Directorate General of Taxes seeks to enhance the flexibility of tax administration in support of the implementation of the Core Tax Administration System (Coretax).

Comparison

 

Key Provisions

• Extension and Increased Flexibility of Billing Codes 

As provided under the amendment to Article 5 paragraph (6) and the insertion of paragraph (7a), the validity period of a Billing Code has been extended to 336 (three hundred and thirty-six) hours, equivalent to 14 × 24 (fourteen times twenty-four) hours from the date of issuance.

In addition, taxpayers may now cancel a Billing Code that they have generated independently, provided that the Billing Code has not been used for tax payment and has not expired. Where a Billing Code has expired or has been cancelled, the taxpayer remains entitled to generate a new Billing Code. 

• Expansion of the Scope of Tax Payment Transfers (Pemindahbukuan/Pbk) 

Pursuant to the amendment to Article 7 paragraph (2) letter d, the Directorate General of Taxes has expanded the categories of tax payments eligible for an application for a Tax Payment Transfer (Pemindahbukuan/Pbk). The scope now includes Income Tax (PPh) payments on income derived not only from the transfer of rights over land and/or buildings, but also from Sale and Purchase Binding Agreements (Perjanjian Pengikatan Jual Beli/PPJB) relating to land and/or buildings, including any amendments thereto, for the issuance of a formal examination certificate evidencing compliance with Income Tax remittance obligations. This provision also covers the Tax Payment Transfer mechanism for advance Stamp Duty payments. 

• Updates to Tax Account Codes (Kode Akun Pajak/KAP) and Tax Payment Type Codes (Kode Jenis Setoran/KJS)

In its appendix, the regulation introduces additional and revised Tax Account Codes (KAP) and Tax Payment Type Codes (KJS) to facilitate more detailed tax transaction administration within the Core Tax Administration System. These revisions include various Tax Payment Slip (Surat Setoran Pajak/SSP) formats and payment coding, including those applicable to:

• • Petroleum Income Tax (PPh);

  • Final Income Tax (Final PPh);

  • Value Added Tax (VAT);

  • Land and Building Tax (PBB) across various sectors;

  • Stamp Duty;

  • Carbon Externality Tax; and

  • Global Minimum Tax, including the Income Inclusion Rules (IIR), Undertaxed Payment Rules (UTPR), and Domestic Minimum Top-Up Tax (DMTT). 

Closing

The issuance of PER-8/PJ/2026 demonstrates the Directorate General of Taxes' commitment to refining the implementation framework for tax administration in line with the rollout of the Core Tax Administration System (Coretax). The amendments introduced, including the extension of the validity period of Billing Codes, greater flexibility for taxpayers to cancel unused Billing Codes, the expansion of the scope of Tax Payment Transfers (Pemindahbukuan/Pbk), and the updating of Tax Account Codes (KAP) and Tax Payment Type Codes (KJS) are expected to enhance administrative efficiency, strengthen legal certainty, and facilitate the exercise of taxpayers' rights and the fulfilment of their tax obligations.