Latest Update: Tax Return Amendments in Coretax System Change Scheme
The Directorate General of Taxes (DGT) has officially issued the Director General of Taxes Regulation Number PER-12/PJ/2026 as an amendment to PER-11/PJ/2025. This move is a response to complaints regarding ‘pseudo underpayments’ encountered when amending tax returns (SPT).
‘The regulation governs provisions for income tax (PPh), value-added tax (VAT/PPN), luxury goods sales tax (PPnBM), and stamp duty within the framework of implementing the core taxation administration system,’ stated DGT official Muh. R/Rahmatullah Barkat, M., as quoted from the DGT website on Monday (5/10/2026).
Effective from 1 October 2026, the mechanism for amending tax returns within Coretax has transitioned entirely from the ‘delta’ scheme (reporting only the difference) back to the ‘replace’ scheme (replacing the previous return). This step serves as tangible evidence of the DGT’s commitment to providing legal certainty, fairness, and administrative ease for taxpayers.
Reasons for Abandoning the Delta Scheme
Since the DGT Coretax was introduced via PER-11/PJ/2025, normal tax returns and their amendments stood independently, where amendments focused solely on reporting the difference (delta) in underpayment or overpayment. However, in practice, the delta scheme caused several administrative issues on the ground.
Firstly, it created ‘pseudo underpayments,’ where taxpayers amending a return from a large overpayment to a smaller overpayment or zero balance were systemically charged to pay the difference. This occurred even though the initial overpayment had not yet been received in cash or refunded by the state, as it was still undergoing investigation.
Secondly, there were limited options. Taxpayers faced difficulties when wishing to change their choices on overpayment returns, such as changing a request for a refund/audit to a compensation for the next tax period.
‘From the results of a poll in a taxation forum, 82% of taxpayers wanted the delta scheme to be improved and returned to the Replace scheme. Responding to this, the DGT has refined the regulation and adjusted the Coretax system,’ said Rahmatullah.
How the Replace Scheme Works
Starting 1 October 2026, amendments to Periodic Income Tax (PPh Pasal 21/26), Unified PPh, VAT & PPnBM, as well as Annual Individual and Corporate Income Tax returns, will officially use the replace scheme with a calculation rule. The principle is simple: the latest amended tax return serves as the benchmark for the taxpayer’s tax rights and obligations.
To determine the amount of tax underpaid or overpaid, Coretax will automatically calculate two factors in the ‘under/overpayment in the amended SPT’ column of the affected master return. First, all tax deposits/payments made during that tax period/year. Second, all tax overpayments already refunded through the issuance of tax assessments (such as SKPLB or SKPPKP).
‘Through the calculation in that column, the entire history of initial payments and the issuance of overpayment assessments for that tax period/year remains fully recognised. Taxpayers are expected to avoid the risk of pseudo underpayments or excessive tax refunds,’ he stated.
Benefits of the Replace Scheme with Calculation Rule for Taxpayers
There are three primary benefits of this scheme for taxpayers. First, the cessation of ongoing application follow-ups. Based on Article 129A of PER-12/PJ/2026, if an overpayment return currently under application is amended by the taxpayer, the application process will not be pursued, provided the following processes have not yet occurred:
Preliminary refunds and overpayment requests with separate letters: automatically halted by the Coretax system as long as an SKPPKP has not been issued.
Refunds of taxes that should not have been owed (PYSTT): automatically halted by the Coretax system as long as an SKPLB has not been issued.
Refunds through audits: provided the audit notification letter (SPEM) has not been delivered to the taxpayer.
Information regarding the cessation of these application processes will be officially communicated via notifications within the Coretax system.
Second, it offers greater flexibility in changing refund and compensation choices. With the latest amended return serving as the basis for rights and obligations, taxpayers can amend returns while simultaneously changing their choice for handling overpayments. For example, changing from a refund to a compensation or vice versa, provided the previous process has not exceeded the limits set in Article 129A. This is a crucial aspect of the ‘replace with calculation rule’ design: the system no longer needs to maintain the choice from the previous return if a compliant amendment has been made.
Third, ease of amending PPh Pasal 21 returns for government agencies. Under the previous scheme, if a work unit (satker) reported a PPh Pasal 21 return with a compensation overpayment but then added unrecorded withholding evidence, the system would demand a ‘pseudo underpayment,’ even though the tax payment had been made through the SP2D mechanism.
‘Under this new scheme, work units can amend returns with peace of mind. All SP2D payment data or initial deposits for that tax period are fully accounted for by the Coretax system to settle tax obligations in the amended return, without being hindered by previously ongoing compensations,’ he explained.
What about Compensation Balances in Coretax?
If periodic tax returns (PPh Pasal 21/26 or VAT) are amended by a taxpayer, Coretax will automatically update the compensation table balance. This balance adjustment mechanism also applies to the issuance of legal products such as tax assessments (SKP), decisions, or legal remedy decisions that change the value of tax overpayments.