The reporting period for the Annual Notification Letter (SPT) for the 2023 tax year has started and will end on March 31 2024 for Individual Taxpayers (WP) (OP).
Indonesian citizens (WNI) who have a Taxpayer Identification Number (NPWP) have the obligation to submit an income tax return (PPh) every year. Meanwhile, the Directorate General of Taxes (DJP) continues to remind people of SPT reporting as well as matching NIK and NPWP for OP taxpayers.
On the other hand, the DJP also applies sanctions and fines to taxpayers who are late in reporting taxes. As in Article 7 paragraph 1 of the General Tax Provisions Law (UU KUP), taxpayers who report their Annual SPT late are subject to administrative sanctions in the form of a fine of IDR 100,000 for the Individual Taxpayer’s Annual Income Tax Return.
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