Definition & Use of Tax Deposits

One of the things we worry about in tax administration is late payment of taxes so that we are subject to sanctions. However, currently there is a solution to overcome this, namely by using tax deposits.

Tax deposit is a tax payment that does not refer to a specific tax obligation. Taxpayers can make tax payments and deposits using Tax Deposit through transfer.

After making a tax deposit, Taxpayers (WP) can determine the balance of the tax deposit to be transferred to the type of tax that will be paid later. The tax payment date stated in the Transfer Proof refers to the date of filling the Tax Deposit submitted for the transfer. This will prevent WP from being subject to late payment sanctions.

An illustration of the use of tax deposits can be described as follows, the Taxpayer makes a tax deposit on March 3, 2025. The Taxpayer makes a VAT payment for the February 2025 period on April 3, 2025. The payment passes the VAT deposit deadline, namely the end of the next tax period (March 31, 2025).

However, according to the provisions of PMK 81/2024, if the taxpayer makes VAT payments for the February 2025 period using transfers from tax deposits, then the payment date listed is the tax deposit filling date (March 3, 2025). Thus, the taxpayer is not subject to sanctions for late tax payments.

This article is based on:
PERATURAN MENTERI KEUANGAN NOMOR 81 TAHUN 2024 TANGGAL 14 OKTOBER 2024

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