Confirmed! Tax Office Will Not Impose Late Filing Penalties for Tax Returns Until 30 April 2026

The Directorate General of Taxes (DJP) has officially established an exemption from administrative penalties for individual taxpayers who delay the submission of their annual tax return notifications (SPT) for the 2025 tax period.

In DJP Announcement Number PENG-28/PJ.09/2026, the deadline for submitting the 2025 annual tax return remains 31 March 2026, in accordance with the Director General of Taxes’ Decision Number KEP-55/PJ/2026, as does the payment deadline for Article 29 income tax for the 2025 tax year.

However, if the submission of the SPT and payment of income tax exceed those deadlines, including settlements for underpayments and/or deposits, a relaxation is provided in the form of the elimination of administrative penalties, whether in the form of fines or interest, up to 30 April 2026.

“After 31 March 2026 up to 30 April 2026, the elimination of administrative penalties, whether in the form of fines or interest, is granted,” quoted from the DJP announcement, Friday (27/3/2026).

This elimination of administrative penalties is established by reference to the provisions of Law Number 6 of 1983 on General Provisions and Tax Procedures as has been amended several times, most recently by Law Number 6 of 2023 on the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation into Law.

The elimination of administrative penalties is carried out without issuing a Tax Assessment Letter.

“In the event that a Tax Assessment Letter has been issued for the administrative penalties as referred to in point 2, the Head of the Regional Tax Office of the Directorate General of Taxes shall eliminate the said administrative penalties ex officio,” as stated in the announcement.

Delays in submitting the SPT will also not serve as a basis for revoking the Decision on Determining Certain Criteria Taxpayers or for rejecting applications for determination as Certain Criteria Taxpayers.