DJP of Ministry of Finance Waives Late Penalties for Personal Tax Return Reporting

The Directorate General of Taxes (DJP) of the Ministry of Finance has waived administrative sanctions for individual taxpayers who delay reporting their 2025 annual tax notification letters (SPT) from 31 March to 30 April 2026. The waived sanctions include fines and interest. According to detikFinance, this decision is contained in Announcement No. PENG-28/PJ.09/2026 on the Policy for Waiving Administrative Sanctions for Late Payments and Reporting of Personal Income Tax SPT for the 2025 Tax Year. This policy also applies to the payment deadline for Article 29 income tax for the 2025 tax year. “After 31 March 2026 up to 30 April 2026, administrative sanctions in the form of fines or interest are waived,” states the announcement, as quoted on Friday (3/4/2026). The waiver of administrative sanctions is carried out by not issuing a Tax Bill. Delays in submitting the SPT will not serve as a basis for revoking the Decision on Determining Certain Criteria Taxpayers or rejecting applications for determining Certain Criteria Taxpayers. “In cases where administrative sanctions have already resulted in a Tax Bill being issued, the Head of the Regional Office of the Directorate General of Taxes shall waive the said administrative sanctions ex officio,” adds the announcement. Based on DJP records, as of 1 April 2026 at 24:00 WIB, 10,653,931 SPTs have been reported. The breakdown includes 9,315,880 SPTs from employee individuals, 1,116,703 from non-employee individuals, 219,161 from entities (IDR), and 164 from entities (USD). Additionally, for taxpayers with different fiscal years reporting annual SPTs starting from 1 August 2025, there are 1,992 from entities (IDR) and 31 from entities (USD).