JAKARTA, NNC - Taxpayers must report the Annual Tax Return (SPT) before the deadline of March 31, aka three months after the tax year has passed. This is regulated in Article 3 paragraph (3) of Law no. 28 Year 2007 on General Provisions and Tax Procedures (KUP).
Citizens with income under Non-Taxable Income (PTKP) are not required to report SPT.
However, if you already have a Taxpayer Identification Number (NPWP) then it is mandatory to report the tax return even if the tax to be paid is written nil or zero.
Referring to Article 7 paragraph (1) UU KUP, Personal Taxpayer dan Institution Taxpayer not reporting the SPT on the specified time will be subject to administrative sanction. Administrative sanctions referred to in the article shall be a fine of IDR100,000 for Personal Taxpayer, and IDR1,000,000 for Institution Taxpayer.
However, there are some taxpayers who are exempt from the sanctions as set forth in Article 7 paragraph (2) of the KUP Law stating that sanctions are waived for those who have died.
This also applies to taxpayer who has not engaged in a business or a free undertaking, a personal taxpayer who is a foreign citizen who no longer resides in Indonesia, and a permanent establishment which does not engage in any activities in Indonesia.
Taxpayers subject to sanctions are also subject to Regulation of the Minister of Finance (PMK) no.186 / PMK.03 / 2007 concerning Specific Tax Payer. Taxpayer in question is a taxpayer in a state of mass unrest, fire, bomb explosion or terrorism, war between tribes, or the failure of the computer system of state revenue administration or taxation.