Changes to Pay and Deposit Taxes in 2025
Starting January 1, 2025, there will be changes related to tax payments & deposits. Based on the latest rules, taxes owed must be paid and deposited before the due date of the 15th of the following month.
Taxes affected by this rule change include:
- Income Tax Article 4 paragraph (2);
- Income Tax Article 15;
- Income Tax Article 21;
- Income Tax Article 22;
- Income Tax Article 23;
- Income Tax Article 25;
- Income Tax Article 26;
- Income Tax on petroleum and/or natural gas from upstream petroleum and/or natural gas business activities paid each Tax Period;
- Value Added Tax payable on the use of intangible Taxable Goods and/or Taxable Services from Outside the Customs Area;
- Value Added Tax payable on self-construction activities;
- Stamp Duty collected by Stamp Duty collectors;
- Sales Tax; and
- Carbon Tax collected by carbon tax collectors
With this change, don’t miss out on paying and depositing your taxes!
This article is based on:
PERATURAN MENTERI KEUANGAN NO 81 TAHUN 2024, DATED 14 OCTOBER 2024
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