Corporate Taxpayers Not Required to Follow Coretax Account Codes

Jakarta, DDTCNews – The Directorate General of Taxes announced that corporate taxpayers are not required to adopt account codes in Annexes 1A‑1L of the Coretax corporate annual income tax return, as stated on 21 October 2025. The comment was made by DJT Information and Communication Technology Director Hantriono Joko Susilo.

The account codes in Annexes 1A‑1L are prepared for DJT’s internal financial reconciliation, so taxpayers are not obliged to follow them. Each corporate taxpayer must complete the annex that matches its business sector, for example Annex 1C for trading companies. Positive and negative fiscal adjustments must also be reported per account using codes FPO‑01‑FPO‑12 and FNE‑01‑FNE‑04.

The rule eases the reporting workload for corporate taxpayers while allowing DJT to reconcile finances internally. Taxpayers only need to select the appropriate annex for their sector without worrying about specific account codes.