Indonesia: Indonesia Coretax Replaces Delta Scheme with New Replace Scheme Effective Oct 2026
Effective 1 October 2026, the Indonesian DGT officially retired the legacy “Delta” data submission scheme and mandated the adoption of the “Replace” scheme under PER-12/PJ/2026. This technical overhaul within the Coretax platform fundamentally changes how taxpayers submit periodic tax returns (SPT Masa) and annual returns (SPT Tahunan). The Replace scheme requires full dataset replacement for
