How to Settle Underpaid Annual Tax Returns: Here are the Steps

SPT (Annual Tax Notification Letter) has an underpaid status for some taxpayers. Taxpayers can only file their annual SPT after settling it. “There are two ways to pay underpaid SPT, namely using a deposit or a billing code,” explained DJP Cortexpedia. This method can be used if the taxpayer’s deposit balance is sufficient to cover the underpaid amount. Here is the explanation. Note that all types of SPT filing and payments are limited to 31 March 2026 for individual taxpayers (OP) and 30 April 2026 for corporate taxpayers.