DGT Officially Waives Penalties for Late Tax Payments and Filing Due to Coretax
The Directorate General of Taxes (DGT) has officially announced the elimination of penalties for taxpayers' late tax payments or filing, provided the delay is due to inadvertence or reasons beyond the taxpayer’s fault.
This policy is outlined in the Director General of Taxes Decree Number KEP-67/PJ/2025, which was issued and came into effect on February 17, 2025.
According to the DGT, the elimination of tax administrative penalties is also related to the implementation of the Coretax system.
Waiver of Penalties for Late Tax Payments
Every taxpayer who fails to pay or remit the due tax on time is subject to administrative penalties in the form of fines.
The waiver of administrative penalties applies to late payments and/or remittances for the following:
|
Tax Types |
Tax Period |
Payment Deadline |
|
January 2025 |
28 February 2025 |
|
ITA 4 (2) on lands and buildings |
December 2024 |
31 January 2025 |
|
January 2025 |
28 February 2025 |
|
|
VAT and STLG |
January 2025 |
10 March 2025 |
|
Stamp Duty |
December 2024 |
31 January 2025 |
|
January 2025 |
28 February 2025 |
Waiver of Penalties for Late Tax Filing
The waiver of administrative penalties for late tax filing applies to the following:
|
Tax Types |
Tax Period |
Filing Deadlines |
|
ITA 21 and/or ITA 26 |
January 2025 |
28 February 2025 |
|
February 2025 |
31 March 2025 |
|
|
March 2025 |
30 April 2025 |
|
|
ITA 4(2) on land and building transfers |
December 2024 |
31 January 2025 |
|
January 2025 |
28 February 2025 |
|
|
February 2025 |
31 March 2025 |
|
|
February 2025 |
30 April 2025 |
|
|
ITA 4(2) on specific business revenue |
January 2025 |
28 February 2025 |
|
February 2025 |
31 March 2025 |
|
|
Maret 2025 |
30 April 2025 |
|
|
VAT and STLG |
January 2025 |
10 March 2025 |
|
February 2025 |
10 April 2025 |
|
|
March 2025 |
10 May 2025 |
Amount of Administrative Penalties
Administrative penalties for late tax payments or filing are imposed in the form of interest, as determined by the Minister of Finance.
The interest rate is set based on the prevailing benchmark interest rate plus 5%, divided by 12.
In determining the applicable interest rate, the Minister of Finance delegates this responsibility to the Fiscal Policy Agency, which will issue a Minister of Finance Decree (KMK) specifying the rate applicable for that month. (ASP/KEN)
