Indonesia’s Tax Authority Issues New Regulation on 13 Services via Coretax

The Directorate General of Taxes (DJP) has issued a new regulation No. PER-8/PJ/2025 -governing the procedures for delivering 13 specific tax administration services through the Coretax Administration System.

This regulation was introduced to address administrative needs that were not fully accommodated by previous technical guidelines. Several prior regulations and decisions were deemed inconsistent with the current Coretax system requirements and were therefore replaced or repealed.

As stated in the preamble of the regulation:

“…it is necessary to stipulate a regulation of the Director General of Taxes concerning the procedures for delivering certain administrative tax services as part of implementing the core tax administration system,”

Scope of PER-8/PJ/2025

The regulation covers the following 13 tax administration services:

1. Issuance of Tax Clearance Certificates (SKF);
2. Procedures for changing bookkeeping methods and/or fiscal years;
3. Requests, notifications, approvals, cancellations, and reissuance of permits for maintaining bookkeeping and recording in English or in U.S. dollars;
4. Applications and decisions regarding the book value approach in business mergers, consolidations, spin-offs, or acquisitions;
5. Requests for and administration of revaluation of fixed assets for tax purposes;
6. Applications for exemption from income tax withholding and/or collection by third parties;
7. Issuance of exemption certificates for Article 22 Income Tax on imported gold bullion to be processed into jewelry for export purposes;
8. Issuance of exemption certificates for income tax on interest from deposits and savings, and discounts on Bank Indonesia certificates received by pension funds legally established or licensed by the Ministry of Finance or the Financial Services Authority (OJK);
9. Income tax exemptions for income derived from the transfer of land and/or building rights, including pre-sale agreements and exemptions from tax collection on luxury housing sales within tourism Special Economic Zones (SEZs);
10. Verification procedures for compliance with income tax payment obligations on land/building transfers or related pre-sale agreements;
11. Issuance of certificates regarding the utilization of taxable services from outside the customs area within Indonesia’s customs territory;
12. Revocation of approvals for applying income tax solely to income sourced from within Indonesia;
13. Tax services related to the fulfillment of tax obligations by prospective regional election candidates.

PER 8 was officially enacted on May 21, 2025, and is valid from this date forward.

In accordance with the provisions of PER 8, all service products related to the 13 aforementioned services that were issued between January 1, 2025, and the issuance date of PER 8 in 2025 are hereby declared valid and legally binding.