DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-67/PJ/2025 ON THE DECREE OF THE DIRECTOR GENERAL OF TAXES ON THE POLICY OF ELIMINATING ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT AND/OR DEPOSIT OF TAX Owed AND SUBMISSION OF NOTIFICATION LETTERS IN CONNECTION WITH THE IMPLEMENTATION OF CORETAX SYSTEM (KEP-67/PJ/2025)
KEP-67/PJ/2025 aims to provide legal certainty in the elimination of administrative sanctions in connection with the transition period for the implementation of the Coretax System.
Taxpayers are given the elimination of administrative sanctions owed for late payment of taxes and reporting of Tax Returns (SPT). The following is a summary tables related to the relaxation of the deadline for tax payments and reporting of tax returns:
- Tax Payment
| Taxes Types | Tax Period (Relaxation Limit) | |||
| December 2024 | January 2025 | February 2025 | March 2025 | |
| Article 4(2) Income Tax on Transfer of Land/Building Income Tax | Payment deadline is January 31, 2025 | Payment deadline is February 28, 2025 | No relaxation (According to payment period) | No relaxation (According to payment period) |
| Article 4(2) Income Tax other than transfer of land/buildings, Article 15, 21, 22, 23, 25, and 26 Income Tax | No relaxation (According to payment period) | Payment deadline is February 28, 2025 | No relaxation (According to payment period) | No relaxation (According to payment period) |
| VAT & VAT on Luxury Goods | No relaxation (According to payment period) | Payment deadline is March 10, 2025 | No relaxation (According to payment period) | No relaxation (According to payment period) |
| Stamp Duty Collected by Collectors | Payment deadline is January 31, 2025 | Payment deadline is February 28, 2025 | No relaxation (According to payment period) | No relaxation (According to payment period) |
- Reporting of Tax Returns
| Taxes Types | Tax Period (Relaxation Limit) | |||
| December 2024 | January 2025 | February 2025 | March 2025 | |
| Income Tax Article 21 and/or Article 26 Income Tax | No relaxation (According to reported period) | The reporting deadline is February 28, 2025 | The reporting deadline is March 31, 2025 | The reporting deadline is April 30, 2025 |
| Article 4(2) Income Tax on Transfer of Land/Building Income Tax | The reporting deadline is January 31, 2025 | The reporting deadline is February 28, 2025 | The reporting deadline is March 31, 2025 | The reporting deadline is April 30, 2025 |
| Article 4(2) Income Tax on Business Income and Article 25 Income Tax | No relaxation (According to reported period) | The reporting deadline is February 28, 2025 | The reporting deadline is March 31, 2025 | The reporting deadline is April 30, 2025 |
| VAT Tax Return | No relaxation (According to reported period) | The reporting deadline is March 10, 2025 | The reporting deadline is April 10, 2025 | The reporting deadline is May 30, 2025 |
| Stamp Duty Tax Return | The reporting deadline is January 31, 2025 | The reporting deadline is February 28, 2025 | The reporting deadline is March 31, 2025 | The reporting deadline is April 30, 2025 |
Administrative sanctions for tax payments and tax returns reporting carried out for tax periods in accordance with the relaxation limit are eliminated by not issuing a Tax Bill (STP). In the event that a Tax Bill has been issued for administrative sanctions, the Head of the Regional Office of the Directorate General of Taxes will remove the administrative sanctions ex officio.
This Decree of the Director General of Taxes shall come into effect on February 27, 2025.
For tax service assistance, please contact:
Rani Widianti
T. (+6221) 2222-0200
Alvina Oktavia
T. (+6221) 2222-0200
