{
    "success": true,
    "data": {
        "id": 1643769,
        "msgid": "note-this-is-the-deadline-for-reporting-personal-income-tax-returns-for-the-2025-tax-year-1774867918",
        "date": "2026-03-30 16:48:55",
        "title": "Note! This is the Deadline for Reporting Personal Income Tax Returns for the 2025 Tax Year",
        "author": "",
        "source": "DETIK",
        "tags": "",
        "topic": "Regulation",
        "summary": "Indonesia's Directorate General of Taxes has extended the deadline for submitting personal annual income tax returns (SPT) for the 2025 tax year until 30 April 2026, including payments under Article 29 of the Income Tax Law and settlements of any shortfalls. This relaxation waives administrative penalties such as fines and interest for late submissions or payments between 1 April and 30 April 2026, in line with the General Tax Provisions Law and the Job Creation Law, to support the rollout of the Coretax system and accommodate holiday periods. Taxpayers must prepare their Coretax accounts, electronic certificates, and supporting documents like income proofs, asset lists, debts, dependents, and business turnover summaries to file via the official portal at coretaxdjp.pajak.go.id.",
        "content": "<p>The deadline for reporting the annual personal income tax return\n(SPT) for the 2025 tax year can extend up to April. This tax reporting\nobligation should be completed promptly to keep tax affairs in order and\navoid future issues.<\/p>\n<p>Quoting from the Instagram post of the Directorate General of Taxes\nRI (<span class=\"citation\" data-cites=\"ditjenpajakri\">@ditjenpajakri<\/span>), there is a relaxation\nfor the annual personal SPT for the 2025 tax year until 30 April 2026,\ncovering:<\/p>\n<ul>\n<li><p>Reporting of the Annual Income Tax Return Notification for the\n2025 Tax Year<\/p><\/li>\n<li><p>Payment of Income Tax under Article 29 for the 2025 Tax\nYear<\/p><\/li>\n<li><p>Settlement of any payment shortfalls and\/or deposits of Income\nTax under Article 29 for the Annual Income Tax Return Notification for\nthe 2025 Tax Year, with an extension of the submission period for the\nAnnual Tax Return (SPT Y)<\/p><\/li>\n<\/ul>\n<p>On that basis, administrative sanctions, including fines and\ninterest, are waived for late reporting of the annual personal SPT for\nthe 2025 tax year and payments of Income Tax under Article 29 after 31\nMarch 2026 up to 30 April 2026. This is in accordance with the\nprovisions of Law No.\u00a06\/1983 on General Tax Provisions as amended by Law\nNo.\u00a06\/2023 on Job Creation, by not issuing a Tax Assessment Letter.<\/p>\n<p>This policy is implemented to support the Coretax system and provide\nconvenience in relation to public holidays, allowing the public to\nreport taxes more comfortably. If a Tax Assessment Letter (STP) has\nalready been issued for that period, it will be cancelled ex\nofficio.<\/p>\n<p>The annual SPT can be reported independently through the official\nwebsite coretaxdjp.pajak.go.id. For personal taxpayers and corporate\ntaxpayers, the reporting deadline is until 30 April 2026.<\/p>\n<p>What Must Be Prepared to Report SPT via Coretax<\/p>\n<p>Reporting personal SPT has officially fully transitioned to Coretax\nat coretaxdjp.pajak.go.id, no longer via e-Filing. Before starting to\nfill it out, ensure your Coretax account is active and the authorisation\ncode or electronic certificate is ready for use.<\/p>\n<p>These are the things that need to be prepared to report personal SPT\nvia Coretax:<\/p>\n<ul>\n<li><p>Activation of Coretax account<\/p><\/li>\n<li><p>Creation of authorisation code\/electronic certificate<\/p><\/li>\n<li><p>Supporting documents for filling the SPT, such as:<\/p><\/li>\n<li><p>Tax withholding evidence from transaction counterparties or\nemployers<\/p><\/li>\n<li><p>List of assets and property owned<\/p><\/li>\n<li><p>List of debts at year-end<\/p><\/li>\n<li><p>List of family members who are dependents<\/p><\/li>\n<li><p>Recapitulation of gross circulation\/monthly turnover for one tax\nyear, if having a business or freelance work<\/p><\/li>\n<\/ul>",
        "url": "https:\/\/jawawa.id\/newsitem\/note-this-is-the-deadline-for-reporting-personal-income-tax-returns-for-the-2025-tax-year-1774867918",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}