Directorate General of Taxation Announces Extended Deadline for December 2025 Income Tax Monthly Returns
Jakarta – The Directorate General of Taxation (DJP) under the Ministry of Finance has extended the filing deadline for December 2025 monthly income tax returns (Surat Pemberitahuan (SPT) Masa Pajak Penghasilan (PPh) Pasal 21).
Originally, the deadline for filing the December 2025 income tax monthly returns was scheduled for 20 January 2026. However, the DJP has extended this deadline until 28 February 2026. The extension is granted due to the ongoing transition period of the Core Tax Administration System (Coretax DJP) implementation.
“Relief is provided until 28 February 2026,” according to DJP announcement number PENG-21/PJ.09/2026, issued on Thursday, 26 February 2026.
The Directorate General of Taxation emphasised that the extension period coincides with the transition phase of the Core Tax Administration System (Coretax DJP) implementation, which is part of broader tax administration transformation and modernisation efforts. The measure aims to provide legal certainty, administrative ease, and maintain taxpayer compliance.
Consequently, for income tax monthly returns submitted late until 28 February 2026, administrative penalties will be waived through the following mechanisms:
No Tax Bill Letter (Surat Tagihan Pajak/STP) shall be issued; or
Should an STP already have been issued, the relevant Regional Office Head of the Directorate General of Taxation, on behalf of the DJP, shall cancel the administrative penalty ex officio.
The Directorate General of Taxation has urged all taxpayers to submit their December 2025 income tax monthly returns through the Coretax DJP system before the extended deadline expires.