Did Not File Tax Return Last Year, Can It Still Be Filed This Year? Here's the DGT Explanation

JAKARTA — Taxpayers who have not submitted their annual Personal Income Tax Return (SPT) for the previous financial year may still file it in the current year even though the reporting deadline has passed.

The Director of Tax Education, Services, and Public Relations at the Directorate General of Taxes, Inge Diana Rismawanti, explained that SPT filings can still be submitted despite exceeding the stipulated deadline.

“For taxpayers who have not yet filed their annual SPT for the previous year, even though the deadline has passed, they can still submit it this year,” Inge told Kompas.com on Monday, 16 March 2026.

She clarified that a late filing penalty of Rp100,000 is imposed for delays in submitting the annual Personal Income Tax Return by individual taxpayers. For corporate taxpayers, a penalty of Rp1,000,000 is imposed for late filing of the annual SPT.

Consequently, the Directorate General of Taxes urges the public to file their annual SPT on time to avoid administrative sanctions.

Inge also reminded that the filing deadline for individual taxpayers is 31 March, whilst for corporate taxpayers it extends to 30 April.

“Therefore, ensure that taxpayers submit their 2025 Tax Year SPT in accordance with the prescribed deadline to avoid incurring sanctions,” she stated.

She further advised that SPT filings be completed earlier to prevent a backlog approaching the deadline.

“To have peace of mind, endeavour to complete your SPT filing before the Eid holiday break,” she said.

Notwithstanding this, the government has not yet decided whether to grant administrative penalty relief to individual taxpayers who file their SPT after the 31 March deadline.