Companies Late in Filing SPT Exempt from Penalties Until May 2026, Here's Why

The Directorate General of Taxes (DJP) of the Ministry of Finance is considering granting a relaxation in the form of exemption from penalties for corporate taxpayers, or companies, that are late in reporting their annual notification letter (SPT) for the 2025 period. Normally, the deadline for corporate taxpayers to report their annual SPT is four months after the end of the tax year, precisely on 30 April, as stipulated in the KUP Law. However, with this planned relaxation, reporting carried out until the end of May 2026 will still be free from penalties. “We are currently processing the annual corporate income tax (PPh) SPT to extend the reporting period, and we will soon release it,” said the Director General of Taxes, Bimo Wijayanto, in Jakarta on Thursday (30/4/2026). Bimo explained that the reason behind this relaxation is to provide certainty to taxpayers to fully utilise the 2025 tax period reporting period. Moreover, there are still adjustments to the Coretax system, which has become the main instrument for SPT reporting. “So, hopefully, this can provide more certainty to taxpayers and also give more time to prepare everything needed as requirements for the completeness of calculation accuracy and other administrative completeness for submitting the corporate PPh SPT,” he stated. “We realise that our core tax administration system is not yet perfect, but our services are truly comprehensive. Our members across all Tax Office Branches (KPP), all regional offices throughout Indonesia serve without rest, even on Fridays, Saturdays, and Sundays,” Bimo emphasised firmly. This planned relaxation is similar to the one previously applied to individual taxpayers reporting PPh SPT outside the three-month deadline after the tax period, precisely on 31 March 2026. The relaxation provision for individual taxpayers was previously set in the Director General of Taxes Decision Number KEP-55/PJ/2026.