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Chat with Bali Zero on WhatsAppA tax assessment, collection notice, objection decision and a return that needs correcting are different starting points. Before a PT PMA chooses a procedure, its directors and adviser should identify the actual document, the taxpayer named and the issue being challenged.
PMK 71/2026 amended PMK 118/2024 and became effective on 2 October 2026. DJP issued a further explanation on 12 October. This article focuses on preparing a review file, complementing our earlier overview rather than announcing a second new regulation. Primary regulation.
DJP explains that payments are now allocated to the outstanding tax principal first, replacing the previous proportional allocation between principal and administrative sanctions. The release also identifies changes concerning the response period in objection research and provisions for sanction reduction or removal.
It expressly states that sanctions arising from objection, appeal or judicial-review proceedings cannot be submitted for reduction or removal through the mechanism described in that explanation. The policy does not erase the tax principal, and transitional rules remain relevant. DJP release, 12 October 2026.
These points do not establish that every old dispute automatically moves into one new procedure.
Our recommended file begins with the complete notice or decision and evidence of when it was received. Add the tax type and period, the amount of principal and each sanction, and the calculation or explanation supplied by the authority.
Next, assemble the returns, invoices, accounting records and correspondence supporting the disputed issue. Retain complete documents, not only screenshots of the balance displayed in an application.
Create a payment chronology showing dates, amounts, billing references and available payment evidence. Ask the adviser to reconcile how the authority has allocated those payments before concluding what remains outstanding.
Finally, include previous objections, applications, appeals, responses and decisions. Identify which proceedings remain open and which deadlines have already been acted on. This is a practical preparation checklist, not an exhaustive statement of the formal filing requirements for every route.
Ask the adviser to record the legal basis for the proposed procedure, the applicable deadline, the supporting documents and the treatment of any earlier filing. The correct answer depends on the case and the amended regulation, including its transition provisions.
Correcting a submitted SPT in Coretax should not be treated as interchangeable with challenging an assessment or applying for sanction relief. The existence of a software correction function does not establish that it is the correct legal route for the document received.
A clear chronology can prevent an incomplete or misdirected application. Assign one person to maintain the file and record unanswered questions before making a new payment or submission.
For context, see our earlier PMK 71/2026 overview. This document-preparation guide was reviewed against the official sources on 14 October 2026.