Indonesia Tax Agency Announces New Version of E-SPT Application for VAT Collectors, New Requirements

The Indonesian Directorate General of Taxation Sept. 28 announced the launch of the 2022 version of the e-SPT PPN 1107 PUT application and the release of a related administrative regulation. Beginning with the October 2022 tax period, VAT collectors must use the new version of the application to file value added tax returns (SPTs) for the VAT 1107 PUT period. The agency clarifies that: 1) the application requirement applies to VAT collectors, such as digital currency transaction organizers and insurers or reinsurers; 2) the requirement doesn’t apply to newly appointed government agencies and other party VAT collectors; 3) the regulation ...