EXTENSION OF THE ANNUAL CORPORATE INCOME TAX RETURN FILING PERIOD FOR FISCAL YEAR 2025

1. DIRECTOR GENERAL OF TAXES DECISION NUMBER KEP-71/PJ/2026 CONCERNING TAX POLICIES IN RELATION TO THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM FOR THE PURPOSE OF SUBMITTING THE ANNUAL CORPORATE INCOME TAX RETURN FOR FISCAL YEAR 2025

In connection with the issuance of the Director General of Taxes Decision Number KEP-71/PJ/2026 concerning Tax Policies in relation to the Implementation of the Core Tax Administration System for the submission of the Annual Corporate Income Tax Return for Fiscal Year 2025.

1. Corporate Taxpayers are granted the elimination of administrative sanctions for:
   1. late submission of the Annual Corporate Income Tax Return for Fiscal Year 2025, up to 1 (one) month after the reporting deadline;
   1. late payment and/or remittance of Article 29 Income Tax for Fiscal Year 2025, up to 1 (one) month after the payment deadline; and
   1. underpayment and/or remittance of Article 29 Income Tax based on an extended Annual Corporate Income Tax Return for Fiscal Year 2025, provided it is settled within 1 (one) month after the payment deadline.
2. The administrative sanctions referred to above take the form of fines and/or interest;
3. The elimination of administrative sanctions is carried out by not issuing a Tax Collection Letter;
4. If a Tax Collection Letter has been issued, the administrative sanctions stipulated therein shall be eliminated ex officio by the Head of the Regional Office of the Directorate General of Taxes.

This regulation was enacted on April 30, 2026.

1. ANNOUNCEMENT NUMBER PENG-31/PJ.09/2026 CONCERNING THE POLICY FOR THE ELIMINATION OF ADMINISTRATIVE SANCTIONS ON LATE PAYMENT AND FILING OF THE ANNUAL CORPORATE INCOME TAX RETURN FOR FISCAL YEAR 2025

In connection with the issuance of Announcement Number PENG-31/PJ.09/2026 concerning the Policy on the Elimination of Administrative Sanctions for Late Payment and Filing of the Annual Corporate Income Tax Return for Fiscal Year 2025.

1. For corporate taxpayers, the due date for the Annual Tax Return for a Fiscal Year and for a Part of a Fiscal Year:
2. payment of Article 29 Income Tax for Fiscal Year 2025; and
3. submission of the Annual Corporate Income Tax Return for Fiscal Year 2025, is 4 (four) months after the end of the Fiscal Year.
   1. Individual taxpayers for Fiscal Year 2025 are granted the elimination of administrative sanctions if any delay in the submission of the Annual Tax Return, payment, or underpayment of Article 29 Income Tax is settled no later than 1 (one) month after the due date, i.e., up to April 30, 2026;
   1. If administrative sanctions have already been issued through a Tax Collection Letter, the Head of the Regional Office of the Directorate General of Taxes will eliminate such administrative sanctions ex officio.

This regulation was enacted on April 30, 2026.

            Rani Widianti

            T. (+6221) 2222-0200

            E. rani.widianti@shinewing.id

            Alvina Oktavia

            T. (+6221) 2222-0200

            E. alvina.oktavia@shinewing.id