To provide greater convenience and legal certainty in amending tax filings through Coretax, the Government has issued Director General of Taxes Regulation No. PER-12/PJ/2026 (PER-12/2026), which came into effect on 1 October 2026. The tax returns covered by these amendments include Monthly Income Tax Returns under Article 21, Monthly Unified Income Tax Returns, Monthly Value Added Tax (VAT) Returns, and Annual Tax Returns. This regulation amends PER-11/PJ/2025, which previously governed amendments to tax filings, and introduces several additional articles. The most significant change is the removal of the delta mechanism for amending tax returns (under which the difference between the amended tax return and the original tax return is calculated), and its replacement with the replace concept (under which the amended tax return replaces the previous return).

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