Administrative Changes for Corporate Taxpayers Under Coretax System, The tax administration scheme for corporate taxpayers will undergo significant changes with the introduction of the Coretax system. Signing tax documents will no longer require a corporate electronic certificate.

According to Lintang, a tax educator from the Directorate General of Taxes (DJP) Headquarters, this new scheme is based on the impersonating principle integrated into the Coretax system. Speaking during the “Tax Live: Coretax Simulator Application” session, Lintang stated, “Impersonating functions as acting on behalf of another party. Hence, in the Coretax era, corporate users will no longer use corporate electronic certificates to sign corporate tax documents,” he explained on Friday, October 25, 2024.

Under this impersonating principle, the signing of tax documents will be carried out by individuals authorized by the corporate taxpayer.

“Authorized individuals will use a digital certificate or authorization code issued by the Directorate General of Taxes to sign the corporation’s tax documents,” Lintang added.

To access the Coretax portal, corporate taxpayers must input the email address of the person in charge (PIC), the PIC’s name, and the corporate email. This implementation can be tested by corporate taxpayers via the Coretax simulation system at portalwp-simulasi.pajak.go.id.

To register for the Coretax trial, corporate taxpayers must sign up through the DJP Online platform. “During registration, they need to input the PIC’s Tax ID (NPWP), name, and corporate email. Once these details are saved, the PIC and corporate email will receive the login credentials. After receiving the username, they can access the Coretax simulation portal at portalwp-simulasi.pajak.go.id,” Lintang concluded.

This transition aims to streamline and secure tax administration processes, emphasizing the use of individual authorization to enhance accountability and traceability.