Recently, the Directorate General of Taxes announced an extension of the billing code validity period on the coretax system. The extension was announced through Directorate General of Taxes Announcement Number 4/PJ/2025. The extension of the billing code validity period is effective for billing codes issued on December 17, 2025.
Previously, in accordance with Article 5(6) of Directorate General of Taxes Regulation No. 10/PJ/2024, billing codes created by taxpayers independently or through assistance services were valid for 168 (one hundred and sixty-eight hours or 7 x 24 hours from the date of issuance. If a billing code that has been issued is not used by the end of its active period, it will expire and cannot be reused, and a new billing code must be created.
The active period of this billing code is extended so that tax obligations can be fulfilled in the event of force majeure, whereby tax payments and/or deposits using the billing code cannot be made. Force majeure circumstances include:
- Infrastructure constraints in the network used by taxpayers,
- The complexity of taxpayer administration in the implementation of tax payments involving third parties,
- Cross-border tax payment procedures involving international banking chains and/or,
- A series of national holidays and days designated as national collective leave.
In accordance with Article 8 of the Directorate General of Taxes Regulation Number PER-10/PJ/2024, in the event of force majeure, the Directorate General of Taxes has the authority to determine the special policies necessary to support the implementation of tax rights and obligations.
Extending the billing code’s active period can help taxpayers who are experiencing difficulties in the tax payment and/or deposit process. However, taxpayers must also pay attention to the tax payment and/or deposit deadlines in accordance with applicable tax regulations. If the billing code’s active period exceeds the payment and/or deposit deadline, taxpayers must immediately pay the billing code no later than the payment and/or tax deposit deadline to avoid late payment or deposit, which could result in potential administrative sanctions.
By Olina Rizki Arizal – Partner
TBrights is a tax consultant in Indonesia that is currently an Integrated Business Service in Indonesia that can provide comprehensive tax and business services.
Reference:
- Announcement of the Directorate General of Taxes Number PENG-4/PJ/2025 concerning the Extension of the Active Period of Billing Codes to Support the Implementation of Tax Rights and Fulfillment of Tax Obligations.
- Directorate General of Taxes Regulation Number PER-10/PJ/2024 concerning Provisions on Tax Payment and Deposit as well as Tax Overpayment Refunds in the context of the Implementation of the Core Tax Administration System.
