Until When to Report the Annual Individual Income Tax Return? Check the Info
The Annual Individual Income Tax Return (SPT) for the 2025 tax year has received a relaxation policy. Many taxpayers are questioning the extended deadline for reporting the Annual SPT and whether there are penalties for late submission.
The Directorate General of Taxes (DJP) has provided an official explanation on this matter through its latest policy. This change relates to the extension of the reporting period without administrative penalties, as regulated in the Director General of Taxes Decision No. KEP-55/PJ/2026.
This extension of the individual SPT reporting period provides leeway for individual taxpayers to fulfil their tax obligations without incurring administrative penalties during a specific period. Here is the explanation.
Deadline for SPT Reporting: 30 April 2026
Referring to DJP Announcement No. PENG-28/PJ.09/2026, which explains KEP-55/PJ/2026, it is stated that the due date for submitting the Annual Income Tax Return for the 2025 tax year remains 31 March 2026. The regulation states, “the due date for submitting the Annual Income Tax Return for the 2025 tax year is 31 March 2026.”
However, DJP is providing a relaxation in the form of the waiver of administrative penalties for taxpayers who report or pay late. The same provision emphasises, “individual taxpayers who submit the Annual Income Tax Return for the 2025 tax year and/or make payments after 31 March 2026 up to 30 April 2026 are granted a waiver of administrative penalties, whether in the form of fines or interest.”
This means that individual taxpayers still have until 30 April 2026 to report their 2025 tax year SPT without incurring fines.
What Individual Taxpayers Need to Do
Still referring to the provisions in KEP-55/PJ/2026, there are several things that individual taxpayers need to pay attention to, namely:
Submitting the Annual Income Tax Return for the 2025 tax year
Making payment of Income Tax under Article 29 if there is still a shortfall
Settling any shortfall in tax payments in the extended Annual SPT
All of these obligations can be fulfilled after 31 March 2026 up to the latest 30 April 2026 without incurring administrative penalties. Taxpayers are also urged to follow the applicable reporting procedures through official DJP channels to ensure the process runs smoothly and is well documented.
What the Public Needs to Understand About the DJP Decision
Through its official statement, DJP emphasises that the policy in KEP-55/PJ/2026 does not change the due date for SPT reporting. The official deadline remains 31 March 2026. The relaxation provided is in the form of a waiver of administrative penalties for taxpayers who report and/or pay up to 30 April 2026.
The mechanism of this policy is carried out administratively by not issuing a Tax Invoice (STP). If an STP has already been issued, the penalty will be waived ex officio. In addition, delays during this relaxation period do not affect the taxpayer’s compliance status, so they do not form the basis for revoking certain statuses or rejecting related applications.
With this policy, individual taxpayers have additional time to meet their tax obligations without worrying about penalties. Nevertheless, SPT reporting should still be done as early as possible to avoid technical hurdles and ensure compliance is maintained.