If Coretax feels like a system whose rules keep shifting, that's not just a feeling. MoF Regulation Number 81 of 2024 — Tax Provisions for the Implementation of the Core Tax Administration System — is the parent regulation behind Coretax, stipulated October 14, 2024 and effective January 1, 2025. With 484 articles across 11 chapters spanning 642 pages, it simultaneously revoked 42 older regulations (9 of them partially revoked) that were previously scattered across separate MoF regulations. Since being issued, it has already been amended four times — a sign that a system overhaul this large is still being fine-tuned as it rolls out.
The seven scopes under Article 2
Article 2 of MoF Reg. 81/2024 divides the entire regulation into seven scopes. Understanding this map helps you go straight to the relevant article instead of getting lost among hundreds of provisions:
| SCOPE | ARTICLE RANGE | THE GIST |
|---|---|---|
| Electronic tax rights & obligations | Articles 3–14 | Procedures for exercising rights, obligations, and issuing/sending documents/decisions electronically |
| Taxpayer registration, PKP confirmation, land & building tax objects | Articles 15–93 | Tax ID (NPWP), PKP confirmation (Articles 60–70), land & building tax object registration (Articles 71–93) |
| Tax payment, remittance & refunds | Articles 94–216ish | Payment-remittance mechanisms, overpayment refunds, interest compensation |
| Third-party tax withholding/collection | Article 217 onward | Article 22 income tax on imports & other business activities (this section has since been removed — see the Third Amendment) |
| Tax return filing | — | Procedures for submitting & processing tax returns, including the prepopulated feature |
| Special incentives & facilities | Articles 423–447 | Labor-intensive industries (423–431), R&D (432–441), foreign nationals with specific expertise (442–447) |
| Tax bookkeeping & record-keeping | Articles 448–463 | Taxpayer bookkeeping/record-keeping procedures |
| Technical implementation of the core system | Articles 464–467 | Delegation of technical authority to the Directors General of Taxes/Customs & Excise/Treasury |
| Sample document formats & calculations | Articles 468–471 | Appendices with sample invoice formats, calculations, withholding, and reporting |
The articles taxpayers encounter most often
- Articles 60–70 (PKP Confirmation) — requirements and procedures for confirming a Taxable Entrepreneur (PKP), including the criteria for deactivating tax invoice issuance access.
- Article 464 — confirms that since the January 2025 tax period, the exercise of tax rights and obligations across one or more places of business is centralized using the NPWP registered at the taxpayer's residence/domicile. This is the key article behind the "single taxpayer account" concept in Coretax.
- Article 467 — delegates authority to the Directors General of Taxes and of Customs & Excise to set procedures for exceptions to Article 22 income tax withholding.
- Article 483 — the list of 42 revoked regulations; important to know since some older MoF regulations you might still reference are no longer valid.
- Article 484 — sets the effective date of January 1, 2025.
The Third Amendment (MoF Reg. 54/2025): articles removed
Issued in mid-2025, MoF Regulation 54/2025 essentially streamlines MoF Reg. 81/2024 — removing articles whose subject matter has since moved to other, more specific regulations:
- Article 1 numbers 199–206 removed — a set of definitions including "crypto asset" and "unification withholding/collection evidence".
- Chapter VI, Part Five (Articles 217–225) removed — provisions on Article 22 income tax withholding on imports and other business activities, now governed separately under MoF Regulation 51/2025.
- Chapter VI, Part Twenty (Articles 340–369, except Article 343) removed — VAT and income tax provisions on crypto asset trading transactions, moved to a dedicated separate regulation.
- Article 465(w) and Article 467 (the delegation provisions related to Article 22 income tax on imports) were likewise removed, in line with the move to MoF Reg. 51/2025.
- Article 471 & Appendix Letters EEEE and OOO — sample formats for specific goods and VAT/Article 22 income tax calculations on crypto assets were also revoked.
The bottom line: if you're looking for provisions on crypto tax or Article 22 income tax on imports, don't refer to MoF Reg. 81/2024 anymore — both now have their own dedicated regulations.
The Fourth Amendment (MoF Reg. 1/2026): book value in business restructuring
The most recent amendment, MoF Regulation 1/2026, effective since its promulgation on January 22, 2026, targets a quite different section: general provisions and the market/book value of asset transfers in mergers, consolidations, spin-offs, or business takeovers (Article 394 and surrounding provisions).
- Confirms that asset transfers in business restructuring are, in principle, valued at market value, though for income tax purposes, taxpayers may use book value with the Director General of Taxes' approval.
- Grants authority to the Minister of Finance — delegated to the Director General of Taxes and the Director General of Fiscal and Economic Strategy — to evaluate the use of book value for up to 3 years from the regulation's promulgation.
- Adjusts the definition of state-owned enterprise (BUMN) (Article 1 number 135) to align with institutional transformation, including the shift of the Ministry of SOEs' role into a Regulatory Agency for SOEs.
- Transitional provisions: book-value usage decisions already made before MoF Reg. 1/2026 took effect remain valid as long as they meet the requirements under MoF Reg. 81/2024 as last amended by MoF Reg. 54/2025. Applications already submitted but not yet decided continue to be processed under the old rule.
Why these "many changes" matter to you
- Don't rely on an old printout of MoF Reg. 81/2024. The version in effect today is the combination of the original regulation plus all amendments — always check the latest consolidated version at jdih.kemenkeu.go.id before citing a specific article.
- Topics that moved elsewhere don't mean the obligation disappeared. Crypto tax and Article 22 income tax on imports still apply — only their regulatory "home" has moved to MoF Reg. 51/2025 and a dedicated crypto asset regulation.
- If your business is restructuring (merger, spin-off, acquisition between subsidiaries), make sure your book-value application refers to MoF Reg. 1/2026, not an earlier version — especially regarding who has evaluation authority and the applicable timeframe.
- Keep tracking the amendment trail. With four revisions in under two years since issuance, a Fifth Amendment and beyond are likely as Coretax continues to be refined.
Technical tax administration regulations like this are rarely read in full by business owners — and that's fine, they don't have to be. What matters is knowing which part is relevant to your business's situation, and making sure your consultant or internal team always references the most current version.
Disclaimer: This article was prepared as general information as of July 6, 2026 and does not constitute tax advice for any specific case. Tax regulations are subject to change. For guidance on your specific business situation, please consult the Sentary Consulting team or a registered tax consultant.