DGT: No Sanctions for Late Annual Tax Return Filing Until 11 April 2025

The Directorate General of Taxes (DGT) has extended the deadline for submitting the 2024 individual annual tax return (SPT) to April 11, 2025.

This extension is stipulated in the Director General of Taxes Decree No. KEP-79/PJ/2025 was issued and took effect on March 25, 2025.

Typically, the deadline for filing the annual tax return falls three months after the end of the tax year, or March 31 of each year.

Administrative Sanctions Waiver

With this extension, taxpayers who file their 2024 annual tax return (SPT) after March 31, 2025, but before April 11, 2025, will not be subject to administrative sanctions.

This relaxation has been granted because the original tax filing deadline coincides with Saka New Year 1947 (Nyepi) and Eid al-Fitr 1446 Hijri celebrations.

Extension for ITA 29 Payment

In addition to extending the deadline for filing the annual tax return, the DGT has also extended the deadline for paying Income Tax Article (ITA) 29 for the 2024 tax year.

As with the annual tax return filing, ITA 29 payments made after March 31, 2025, but before April 11, 2025, will not incur administrative penalties.

The DGT will implement this waiver by not issuing tax collection letters for payments made within this extended period. This policy is intended to provide legal certainty and a sense of fairness for taxpayers. (ASP/KEN)