Impacted by Disaster, DGT Waives Tax Delay Penalties for Taxpayers in Aceh, North Sumatra, and West Sumatra

JAKARTA. The Directorate General of Taxes (DGT) has designated the natural disasters in the provinces of Aceh, North Sumatra (Sumut), and West Sumatra (Sumbar) as force majeure conditions.

This is stipulated in the Decree of the Director General of Taxes Number KEP-251/PJ/2025, released on Monday, December 15, 2025.

Consequently, the DGT is providing several relaxations for taxpayers located in these three provinces. The assistance provided includes the waiver of administrative penalties and the extension of deadlines for tax applications.

Waiver of Administrative Penalties

The DGT is granting a waiver of administrative penalties for delays in fulfilling tax obligations. Specifically, the exemption of administrative sanctions applies to:

• Submission of Periodic Tax Returns with a due date of November 30, 2025.
• Submission of Annual Tax Returns with a due date between November 30 and December 31, 2025.
• Payment or remittance of taxes and tax debts with a due date between November 25 and December 31, 2025.
• Issuance of Tax Invoices for transactions subject to Value Added Tax (VAT) and Sales Tax on Luxury Goods (VAT and STLG) for the tax periods of November and December 2025.

Beyond avoiding penalties, these delays will not be used by the DGT as a basis to revoke or reject the Decision Letter for the Determination of Taxpayers with certain criteria. 

No Tax Collection Letters Issued

With the removal of administrative sanctions, the DGT will not issue Tax Collection Letters (STP). However, if an STP has already been issued, the DGT will cancel the sanctions ex officio (automatically).

Previously, if a taxpayer was late in fulfilling these tax obligations, they would be subject to fines or interest in accordance with the provisions regulated in the Law on General Provisions and Tax Procedures (KUP).

Specifically, this refers to Article 7 paragraph (1), Article 9 paragraph (2a), Article 9 paragraph (2b), Article 14 paragraph (4), and Article 19 paragraph (1).

Extension of Tax Application Deadlines

Furthermore, for taxpayers submitting tax-related applications with deadlines falling on or after November 25, 2025, extensions are granted for:

• Objection filings.
• Second applications for the reduction or removal of administrative sanctions.
• Second applications for the reduction or cancellation of incorrect Tax Assessment Notices (SKP), incorrect Tax Collection Letters (STP), or incorrect Tax Payable Returns.
• Second applications for the cancellation of incorrect Land and Building Tax (PBB) Collection Letters.
• Applications for Land and Building Tax (PBB) reductions.

Relaxation Period

For the late filing of periodic and annual tax returns, tax payments, tax invoice issuance, and the submission of tax applications, the DGT is providing a relaxation period until January 30, 2026.

This Decree became effective as of its signing by Director General of Taxes Bimo Wijayanto on December 15, 2025.

Previously, the determination of this force majeure status was based on the Aceh Governor's Decree No. 100.3.3.3/1416/2025, the North Sumatra Governor's Decree No. 188.44/836/KPTS/2025, and the West Sumatra Governor's Decree No. 360-761-2025 regarding the determination of natural disaster emergency response status. (ASP/KEN)