Official! Annual Tax Return Filing Deadline Extended by 1 Month, DGT Waives Late Filing Sanctions
The Directorate General of Taxes (DGT) has officially extended the deadline for the submission of Annual Income Tax Returns for individual taxpayers, which was originally due on 31 March 2026.
The extension is marked by the waiver of administrative sanctions in the form of penalties for individual taxpayers who submit their Annual Income Tax Returns after 31 March 2026, provided that the submission is made within the extension period.
This provision is stipulated in the Director General of Taxes Decision Number KEP-55/PJ/2026 concerning Tax Policy in Relation to the Implementation of the Core Tax Administration System for the Submission of Annual Income Tax Returns for Individual Taxpayers for Fiscal Year 2025 (KEP-55/PJ/2026 ).
Administrative Relief During Eid Holiday Period
The DGT explained that the issuance of KEP-55/PJ/2026 aims to improve services and provide convenience in tax administration.
This is particularly during the period of national holidays and collective leave in the context of the observance of Nyepi Day (Saka New Year 1948) and Eid al-Fitr 1447 HijriAH.
The DGT is concerned that many taxpayers may potentially be late in submitting their Annual Income Tax Returns due to the overlap with the observance of Nyepi Day and Eid al-Fitr.
Details of Administrative Sanctions Waived
The waiver of administrative sanctions is granted under the following conditions.
• Late submission of the Annual Income Tax Return for individual taxpayers for Fiscal Year 2025, submitted up to one month after the filing deadline
• Late payment of Income Tax Article 29 for individual taxpayers for Fiscal Year 2025, made up to one month after the payment deadline
• Underpayment of Income Tax Article 29 as reported in the Annual Income Tax Return for individual taxpayers for Fiscal Year 2025 that has obtained an extension of the filing deadline, provided that the payment is made up to one month after the payment deadline
Mechanism for Waiver of Sanctions
The DGT emphasized that this waiver covers administrative sanctions in the form of penalties and/or interest as regulated under the Law on General Provisions and Tax Procedures, as last amended by Law Number 6 of 2023.
The types of tax returns covered under this policy include:
• Annual Tax Returns for one full fiscal year; and
• Annual Tax Returns for part of a fiscal year.
The waiver of sanctions is implemented through the mechanism of not issuing a Tax Collection Letter (STP). If an STP has been issued, the waiver of sanctions is carried out ex officio by the Head of the Regional Tax Office.
In addition, delays in filing during this relaxation period will not serve as a basis for revoking the status of Taxpayers with Certain Criteria nor for rejecting applications to obtain such status.
This policy is effective from the date of its stipulation and is intended to maintain taxpayer compliance while ensuring a smooth transition towards the new tax administration system.
