Annual Tax Return Filing Deadline Until End of March; Here Are the Penalties If You Are Late
Every year, as a taxpayer, you must file your annual tax return. Make sure you always file your annual tax return before the end of March. If you exceed this deadline or fail to file altogether, you will incur a penalty.
Filing a tax return (SPT or Surat Pemberitahuan Tahunan) is the obligation of every citizen as a taxpayer. This tax filing has a deadline to ensure orderly implementation. Problems arise when someone fails to file taxes within the prescribed deadline and thus incurs a penalty.
The filing deadline for annual tax returns is the end of March. More details regarding the filing deadline and penalties are outlined below.
Annual Tax Return Filing Deadline
The filing deadline for annual tax returns has been regulated under Ministry of Finance Regulation Number 81 of 2024, further clarified on the official website of the Directorate General of Taxes of the Ministry of Finance (DJP). In summary, the following are the provisions regarding annual tax return filing deadlines.
Filing deadline for annual income tax returns for individuals is a maximum of 3 months after the end of the tax year, namely on 31 March every year.
Filing deadline for annual income tax returns for corporations is a maximum of 4 months after the end of the tax year, namely on 30 April every year.
Penalties for Late Annual Tax Return Filing
When taxpayers violate the provisions regarding annual tax return filing deadlines, they will be subject to sanctions. Under Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 on General Provisions and Tax Procedures, if an annual tax return is not submitted within the prescribed timeframe, an administrative penalty in the form of a fine will be imposed. The following are the penalty amounts for late annual tax return filing.
Late filing penalty for annual income tax returns for individuals: Rp100,000
Late filing penalty for annual income tax returns for corporations: Rp1,000,000
However, there are certain circumstances that exempt a person or entity from late filing penalties. The following are the criteria for exemption from late filing penalties:
A person who has deceased
A person who is no longer employed or conducting business
A person who has changed citizenship and no longer resides in Indonesia
A permanent business entity that no longer conducts activities in Indonesia
A business entity that no longer operates, even if not yet dissolved in accordance with applicable regulations
A treasurer who no longer makes payments
A taxpayer, whether an individual or corporation, affected by a disaster as determined under Ministry of Finance Regulation
Other taxpayers as regulated in Ministry of Finance Regulation
If you do not fall into any of these categories, then late annual tax return filing still incurs a penalty. Thus, you must still file the late annual tax return and pay the penalty according to the regulations mentioned above.
How to File Annual Tax Returns for Individuals
After learning about filing deadlines and penalties, you should pay close attention to this matter. Before it becomes too late, you should start preparing your annual tax return filing.
To assist you, the following is guidance on how to file an annual tax return for individuals, based on procedures from the Directorate of Internal Communications and Public Relations of the DJP on Coretax.
Steps to file an annual tax return for individuals:
First, log in to your Coretax account using your user ID (NIK or NPWP number), password, select language, and ensure you enter the CAPTCHA code correctly.
Enter the withholding certificate preparation phase by clicking and entering ‘My Portal’, then select ‘My Documents’.
Download Withholding Certificate Document A1 or BPA1 by clicking the download section on the far right of the file description.
Next, proceed to the tax return draft preparation phase by selecting ‘Tax Return (SPT)’ on the Taxpayer portal.
Select ‘SPT Draft’ then click ‘Create SPT Draft’, ensuring there is no existing draft in the ‘Type of Tax Return’ column list.
Then select the type of return, which is Individual Income Tax, and click ‘Continue’.
Next, select the type of SPT period as ‘Annual SPT’, and in the Period and Tax Year section, select ‘January 2025-December 2025’ or adjust as appropriate. Do not forget to click ‘Continue’.
Once the SPT draft is complete, it will appear in the ‘Type of Tax Return’ draft list.
Next, proceed to the main SPT entry phase by clicking the pencil icon on the left side of the draft you created.
Fill in and select information accurately, such as selecting ‘Employment’ in the Income Source section for employees, and selecting ‘Record Keeping’ in the Accounting Method section.
The portal will then display the taxpayer’s identity information, which is filled in automatically. Ensure the information is correct. If it is, proceed to fill in the Net Income Summary section.
Fill in the Net Income Summary section by selecting ‘Yes’ and ‘No’ as appropriate. Select ‘Yes’ for the question ‘Do you receive domestic income from employment?’
Then also fill in the Tax Calculation section that remains blank, by selecting ‘No’ for the second question, then selecting ‘TK/0’ for the ‘Taxable Income (4-5)’ field, and finally selecting ‘No’ for the question ‘Are there deductions to tax liability?’
Fill in the Tax Credit section by selecting ‘Yes’ for the question ‘Is there income tax withheld/collected by other parties?’ and click ‘No’ for other questions.
Next, the Correction and Refund Request section can be skipped if all previous data is correct.
Then in the Article 25 Income Tax Installment section, fill in all fields by selecting ‘No’ for all questions.
In the Other Transaction Statement section, select ‘Yes’ as appropriate.