TaxPrime Newsletter: PER-11/PJ/2025

The issuance of PER-11/PJ/2025 effective May 22, 2025 marks a new phase in tax administration digitalization by introducing the obligation to report Income Tax Article 25 Installment Calculation Reports. This change directly affects the reporting mechanism and calculation of Article 25 income tax installments that were previously not required to be reported by taxpayers.

This reporting obligation was actually introduced through PMK 81/2024, however the details regarding format, periods, and reporting deadlines were officially regulated in PER-11/PJ/2025. The formal specifications for Article 25 Installment Calculation Reports were newly established under this regulation. Furthermore, taxpayers must also adapt to varying reporting cycles and full electronic documentation standards, requiring immediate strategic planning to ensure compliance transition within Coretax as the digital tax ecosystem.

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