Note! This is the Deadline for Reporting Personal Income Tax Returns for the 2025 Tax Year

The deadline for reporting the annual personal income tax return (SPT) for the 2025 tax year can extend up to April. This tax reporting obligation should be completed promptly to keep tax affairs in order and avoid future issues.

Quoting from the Instagram post of the Directorate General of Taxes RI (@ditjenpajakri), there is a relaxation for the annual personal SPT for the 2025 tax year until 30 April 2026, covering:

• Reporting of the Annual Income Tax Return Notification for the 2025 Tax Year

• Payment of Income Tax under Article 29 for the 2025 Tax Year

• Settlement of any payment shortfalls and/or deposits of Income Tax under Article 29 for the Annual Income Tax Return Notification for the 2025 Tax Year, with an extension of the submission period for the Annual Tax Return (SPT Y)

On that basis, administrative sanctions, including fines and interest, are waived for late reporting of the annual personal SPT for the 2025 tax year and payments of Income Tax under Article 29 after 31 March 2026 up to 30 April 2026. This is in accordance with the provisions of Law No. 6/1983 on General Tax Provisions as amended by Law No. 6/2023 on Job Creation, by not issuing a Tax Assessment Letter.

This policy is implemented to support the Coretax system and provide convenience in relation to public holidays, allowing the public to report taxes more comfortably. If a Tax Assessment Letter (STP) has already been issued for that period, it will be cancelled ex officio.

The annual SPT can be reported independently through the official website coretaxdjp.pajak.go.id. For personal taxpayers and corporate taxpayers, the reporting deadline is until 30 April 2026.

What Must Be Prepared to Report SPT via Coretax

Reporting personal SPT has officially fully transitioned to Coretax at coretaxdjp.pajak.go.id, no longer via e-Filing. Before starting to fill it out, ensure your Coretax account is active and the authorisation code or electronic certificate is ready for use.

These are the things that need to be prepared to report personal SPT via Coretax:

• Activation of Coretax account

• Creation of authorisation code/electronic certificate

• Supporting documents for filling the SPT, such as:

• Tax withholding evidence from transaction counterparties or employers

• List of assets and property owned

• List of debts at year-end

• List of family members who are dependents

• Recapitulation of gross circulation/monthly turnover for one tax year, if having a business or freelance work