New Deposit Type Codes in PER-8/PJ/2026

The Director General of Taxes issued PER-8/PJ/2026 on 28 July 2026, amending PER-10/PJ/2024 on payment, deposit and refund of tax overpayments under Coretax. It implements Articles 465 and 466 of PMK 81/2024 as last amended by PMK 1/2026, and took effect on the date of issue.

The changes cover three things: billing code validity, transfer destinations, and the attachment of tax account codes with their deposit type codes. The regulation catalogue at pajak.go.id records it as active.

Validity and cancellation of billing codes

According to the text of PER-10/PJ/2024 in the pajak.go.id catalogue, a billing code was originally valid for 168 hours. PER-8/PJ/2026 doubles this. Article 5(6), as amended, says a billing code is valid for 336 hours, or 14 x 24 hours, from issue.

The count is in hours, not calendar days. A code issued on Monday at 16.00 expires two weeks later on Monday at 16.00.

The inserted paragraph (7a) opens a route that did not exist before. A taxpayer may cancel a billing code that has not been used and has not expired. Paragraph (8) then allows a new billing code, whether after expiry or cancellation.

Cancellation helps when the tax account code, deposit type code or tax period was chosen wrongly. Previously a wrong code could only be left until it expired, while the right code was created separately.

The longer validity also brings a small control risk. A code created by tax staff early in the month can still be paid by finance near the deadline, so the list of open codes should be matched before payment is authorised. A code that will not be used should be cancelled.

Transfers and new deposit type codes

Article 7(2)(d) covers transfers to tax payments outside returns and assessments. PER-8/PJ/2026 sets out the destination in more detail: income tax on transfer of land or buildings for a formal review certificate, now including income from conditional sale agreements and their amendments.

For a property seller whose deposit went astray, this opens a transfer to tax on the conditional sale agreement, as well as to tax on the deed of sale. A payment that does not meet the transfer purpose can still be reclaimed as tax not due, under Article 7(6).

The attachment to PER-10/PJ/2024 is replaced in full. Comparing the two attachments shows the following deposit type codes were not in the old one.

Under tax account code 411126 (Income Tax Article 25/29) there are codes 610 for Income Inclusion Rule top-up tax, 620 for Undertaxed Payment Rule, and 630 for Domestic Minimum Top-Up Tax. All three are for top-up tax stated in the annual GloBE return. The same codes are available under 411618 for Tax Deposit.

Tax account code 411128 (Final Income Tax) has two new codes. Code 423 is for final tax under Article 4(2) on book royalties self-paid by the recipient. Code 601 is for final tax under Article 15 on fees to foreign shipping companies, self-paid.

Tax account code 411211 (domestic VAT) gains code 123 for VAT paid by a party elsewhere in the customs area receiving goods of a foreign tax subject from a bonded zone. Tax account code 411123 (Article 22 income tax on imports) gains code 102 for periodic deposits on SP3DRI.

The instructions for completing the tax deposit slip in the attachment also changed. The identity column now reads NPWP/NIK and may be filled with a national identity number.

Groups within GloBE should confirm two things. First, top-up tax deposits use code 610, 620 or 630 according to the rule, separate from code 200 for annual corporate income tax. Second, Tax Deposit users apply tax account code 411618.

The basic changes to billing codes are also covered in Billing Codes and Overbooking Under PER-8/PJ/2026.