Image

Indonesian government will implement the Core Tax Administration System (“CTAS” or “CORETAX”) effectively starting January 1, 2025, as mandated by Presidential Regulation No. 40/2018. 

What is CORETAX? 

CORETAX is an integrated, technology-based tax administration system developed by the Directorate General of Taxes (DGT). 

With objectives that if categorized, consist of several aspects, as follows: 

  1. Facilitate the tax administration business process by improving the tax database.

  2. Improving the tax database across various stages— registration, payment, reporting, and supervision.

  3. Enabling taxpayers to fulfill their tax obligations online without visiting tax offices physically. 

Key Features of CORETAX 

CORETAX will be a new Indonesia’s tax application where all existing tax applications—such as e-Bukpot, e-Faktur, and DJP Online—will be integrated in one application i.e. CORETAX which changes important points in implementation of tax rights and obligations electronically, including: 

  1. Tax Deposit, Taxpayers can make a tax deposit which is functioned as an e-wallet where tax payments and settlement can be made using the tax deposit to mitigate the risk of late tax payments.
  2. Unified Billing Codes, One billing code can be used to pay more than one type of tax settlements. Previously, one billing code could only be used to one type of tax settlement.
  3. Special Menu for Tax Documents and Notifications, There is a special menu which contains a list of tax documents from tax office such as Tax Collection Letters, Tax Assessment Letters, SP2DK, tax encouragement letter, announcements, etc., and also a notification menu which contains tax reporting reminders, tax settlement reminders, response reminders, etc.
  4. Tax Return Format,  The format of tax returns has changed significantly for both periodic and annual tax returns.
  5. Tax General Ledger Feature, There is a “Tax General Ledger” feature to find out the Taxpayer’s outstanding tax balance in an integrated, detailed as well as summary. 
Click here to read more