DJP Gives Administrative Sanction Elimination
Recently, taxpayers have been talking about problems when accessing tax services on Coretax. As a result, taxpayers may experience delays in payment and reporting. The Directorate General of Taxes provides the elimination of administrative sanctions owed to taxpayers (WP) for:
- Tax payment and/or deposit ; and/or
- Tax reporting or submission of notification letter, in the event that the sanction is imposed due to the WP’s mistake or not due to his fault.
The elimination of this sanction is carried out as a relaxation in the Coretax transition period.
The following is an explanation of the Elimination of Administrative Witnesses regarding Delay in Tax Payment and Reporting
Late Payment of Tax after the due date of payment until the date:
| Tax Type | Tax Period | |
| Dec 2024 | Jan 2025 | |
| Income Tax Article 4 (2) other than transfer of rights on Land and/or Building, Income Tax Article 15, Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 25, Income Tax Article 26 | – | Feb 28, 2025 |
| Income Tax Article 4 (2) on transfer of land | Jan 13, 2025 | Feb 28, 2025 |
| Value Add Tax (PPN) | – | Mar 10, 2025 |
| Stamp Duty | Jan 31, 2025 | Feb 28, 2025 |
Late Tax Reporting after the due date of reporting until the date:
| Tax Type | Tax Period | |||
| Dec 2024 | Jan 2025 | Feb 2025 | Mar 2025 | |
| Periodic Tax Return for Income Tax Article 21 and/or Article 26, Unification Income Tax | – | Feb 28, 2025 | Mar 31, 2025 | Apr 30, 2025 |
| Income Tax Article 4(2) on income from transfer of rights on land and/or building | Jan 31, 2025 | Feb 28, 2025 | Mar 31, 2025 | Apr 30, 2025 |
| Income Tax Article 4(2) on income from business received or obtained from taxpayers having certain gross turnover and Income Tax Article 25 | – | Feb 28, 2025 | Mar 31, 2025 | Apr 30, 2025 |
| VAT period notification letter | – | Mar 10, 2025 | Apr 10, 2025 | Mei 10, 2025 |
| Notice of Period of Meter Duty | Jan 31, 2025 | Feb 28, 2025 | Mar 31, 2025 | Apr 30, 2025 |
Through this information, taxpayers are expected to take advantage of this opportunity as a solution to the implementation of Coretax that has not been maximized. Please share this article with your colleagues and encourage them to use Bukuku Personal to record their daily finances.
This article is based on:
KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR KEP-67/PJ/2025, DATED 27 FEBRUARY 2025
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