The Minister of Finance issued Minister of Finance Regulation Number 81 of 2024 (“PMK-81”), which streamlines several tax regulations for the implementation of the Core Tax Administration System (“CTAS”). PMK-81 was promulgated on 18 October 2024 and went into effect on 1 January 2025.
CTAS is the Directorate General of Taxation’s (“DGT”) integrated service administration system that streamlines all core tax administration processes, including taxpayer registration, tax return reporting, tax payments, audits, and collections started on 1 January 2025. PMK-81 provides the legal framework for implementing the outcomes of business process reengineering within CTAS and as a consequence, revokes the existing 42 regulations.
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