On July 27th 2021, Directorate General of Taxation stipulates new regulation regarding “Certain Document that Equivalent to A Tax Invoice” namely PER-16/PJ/2021. This regulation is issued to accommodate the additional types of documents that equivalent to a Tax Invoice as regulated in several tax laws and regulations. In addition, there are several additional criteria for certain documents that are equated with Tax Invoices and additional conditions for the certain documents can be credited by adding Articles and/or Paragraphs in the certain Articles.
PER-16/PJ/2021 has been effective starting from August 1st 2021. With the issuance of PER-16/PJ/2021, the status of the previous regulation which is PER-13/PJ/2019 officially revoked and declared not applicable.
SS – 2021 – PER 16 PJ 2021