Billing Codes and Overbooking Under PER-8/PJ/2026
PER-8/PJ/2026 extends billing code validity from 168 to 336 hours, allows cancellation, and clarifies overbooking of income tax paid on conditional sale agreements for land and buildings.
Key points
- A payment that does not qualify for overbooking can be reclaimed as an overpayment.
PER-8/PJ/2026 took effect on 28 July 2026, amending PER-10/PJ/2024. Article 5(6) now says a billing code is valid for 336 hours from issue. It was previously 168 hours.
Article 5(7a) adds a new right: a taxpayer may cancel a billing code that has not been used and has not expired. Article 5(8) then allows a new code after expiry or cancellation.
This helps finance teams with tiered payment approvals. A code created early in the month can still be used two weeks later, and a code with the wrong deposit type can be cancelled before payment.
Overbooking
Article 7(2)(d) widens overbooking targets. Item 1 now covers income tax on conditional sale agreements for land or buildings and their amendments, alongside transfers of rights, for issuing the formal research certificate. Item 2 covers advance stamp duty deposits.
The full list includes tax return payments from the January 2025 period, stamp duty, assessments or decisions that increase tax due, and the Tax Deposit. Article 7(4) gives the tax office up to 10 working days from a complete request to issue proof of overbooking or a rejection.
Payments outside that list have another route. Article 7(6) allows a request to refund tax overpaid that was not due.
Deposit code changes
The attachment to PER-10/PJ/2024 has been replaced, including tax account and deposit type codes. Code tables in accounting systems and payment templates copied from the old list should be checked against the new attachment.
Property companies, buyers under conditional sale agreements, and notaries handling certificates should check overbooking before making a new payment.