DECREE OF THE DIRECTOR GENERAL OF TAXES (DGT) NUMBER KEP-79/PJ/2025 ON THE POLICY OF ELIMINATION OF ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT OF INCOME TAX ARTICLE 29 PAYABLE AND/OR SUBMISSION OF THE ANNUAL INCOME TAX RETURN FOR INDIVIDUAL FOR THE FISCAL YEAR 2024 IN CONNECTION WITH PUBLIC HOLIDAYS AND COLLECTIVE LEAVE OF NYEPI DAY (NEW YEAR SAKA 1947) AND EID AL-FITR 1446 HIJRIAH
This regulation aims to provide legal certainty and justice for Taxpayers related to the payment of Income Tax Article 29 payable and the submission of the Annual Individual Income Tax Return for Fiscal Year 2024 which is the payment and submission due date coincide with Public Holidays and Collective Leave from March 28, 2025 to April 7, 2025. Therefore, the DGT has issued the policy to Eliminate Administrative sanctions for late payment of Income Tax Article 29 payable and late submission of the Annual Individual Income Tax Return for Fiscal Year 2024.
The following are some of the main policies of KEP-79/PJ/2025:
- For Individual Taxpayers, the due date for payment of Income Tax Article 29 and submission of Annual Individual Income Tax Return for Fiscal Year 2024 is on March 31, 2025.
- For Individual Taxpayers who are late in making payment of Income Tax Article 29 and submission of Annual Individual Income Tax Return for Fiscal Year 2024, until April 11, 2025, will be given the elimination of administrative sanctions.
- The elimination of administrative sanctions is carried out by not issuing Tax Collection Letter.
- This Decree of the Director General Tax shall come into force on the date of its enactment, which is March 25, 2025.
For Tax Service Assistance, please contact:
Rani Widianti
T. (+6221) 2222-0200
Alvina Oktavia
T. (+6221) 2222-0200
