On 30 September 2026, the Indonesian Directorate General of Taxes (DJP) announced the discontinuation of the Delta Scheme and the implementation of the new Replace Scheme via Director General of Taxes Regulation Number 12/PJ/2026 (PER-12/PJ/2026), effective 1 October 2026. This regulatory shift marks a significant milestone in the Coretax modernization program, aiming to streamline tax administration processes and enhance data accuracy for taxpayers. The Replace Scheme introduces revised procedures for tax return submissions, validation mechanisms, and integration with the Coretax platform.
Key Takeaways
- Scheme Transition: The Delta Scheme, previously used for specific tax filing procedures, is fully replaced by the Replace Scheme, requiring taxpayers to adapt to new submission workflows and validation rules.
- Effective Date and Compliance: The regulation takes effect on 1 October 2026, mandating all taxpayers to utilize the Replace Scheme for relevant tax obligations; non-compliance may result in administrative sanctions.
- Coretax Integration: The Replace Scheme is designed to operate seamlessly within the Coretax ecosystem, leveraging real-time data validation and automated reconciliation to reduce errors and improve audit trails.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement