Starting from October 2022, VAT collectors other than government agencies and Other Parties appointed as VAT collectors can use the 2022 version of e- Periodic VAT Return application 1107 PUT to make a Periodic VAT Return. This is regulated in Directorate General of Taxation Regulation Number PER-14/PJ/2022 which was stipulated on September 14, 2022 by the Director General of Taxes, Suryo Utomo.

With the enactment of this regulation, Directorate General of Taxation Regulation Number PER-147/PJ/2006 which is the legal basis for filling and submitting Periodic VAT Return for VAT collectors, is revoked and declared invalid. One of the reasons is because the regulation had not accommodated the provisions regarding the form, content, and procedures for filling out and submitting the Periodic VAT Return for Other Parties. Furthermore, Other Parties in this provision are parties appointed by the Minister of Finance to withhold, collect, deposit, and/or report taxes as stipulated in Article 32A of the General Tax Provisions and Procedures Law.

Further difference is that PER-14/PJ/2022 does not regulate Form 1107 PUT 1 but instead add Form 1107 PUT 3. Form 1107 PUT 1 is an attachment for VAT collection by government treasurer, while Form 1107 PUT 3 is an attachment for VAT collection by Other Parties.

Furthermore, the provisions of PER-14/PJ/2022 eliminate paper forms (hardcopy) as a form of reporting Periodic VAT Return. Thus, all Periodic VAT Return 1107 PUT must be made in the form of electronic documents. In addition, Periodic VAT Return is no longer submitted manually to Tax Office or through Post Office, but must be submitted through certain channels determined by the Director General of Taxes.

On the other hand, PER-14/PJ/2022 does not change the provisions regarding the submission exception of the Periodic VAT Return 1107 PUT. This provision still applies to VAT collectors who do not collect VAT or Sales Tax on Luxury Good during a certain tax period, so they are excluded from the obligation to submit Periodic VAT Return 1107 PUT.

This new version of the e- Periodic VAT Return must be used by VAT collectors other than newly appointed government agencies and VAT collectors other than government agencies who also act as Other Parties during or after October 2022. VAT collectors other than government agencies are given the option to continue using the previous version or switch to using the e- Periodic VAT Return 1107 PUT 2022 version.

By switching to the 2022 version, VAT collectors can no longer generate Periodic VAT Return with the previously used version. However, it still can be used if VAT collectors wants to make correction that made using the previous version.