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 each reporting period, eliminating incremental updates, thereby enhancing data integrity and enabling real-time validation. The regulation provides a transitional grace period until 31 December 2026 for system adaptation.
Key Takeaways
- Full Dataset Submission: Taxpayers must now submit complete transaction ledgers for each period; partial amendments are no longer accepted. This reduces reconciliation errors but requires robust ERP integration.
- Real-Time Validation Engine: Coretax now performs instant syntactic and semantic checks upon submission, returning immediate error codes for mismatched NPWP, incorrect tax codes, or mathematical inconsistencies.
- Mandatory API Integration: Starting 2027, all corporate taxpayers with annual turnover above IDR 50 billion must use the Coretax API for automated filing, phasing out manual web portal entry.
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