On February 27, 2025, the DGT issued Decree No. KEP-67/PJ/2025, which regulates the elimination of administrative sanctions for late payment, late deposit and late reporting of taxes in connection with the implementation of the DGT Coretax system. The elimination is done by not issuing a Tax Collection
Letter (STP) for the delay in payment.

This policy provides for the elimination of administrative sanctions for taxpayers who are late in paying or depositing tax due, if the delay is not caused by any intention or fault of the taxpayer. The elimination of sanctions applies to various types of taxes, including Personal Income Tax (PPh) Articles 4(2), 15, 21, 22, 23, 25, 26, Value Added Tax (VAT) and Stamp Duty.
In addition, the elimination of administrative sanctions also covers the late submission of periodic tax returns for Income Tax Article 21/26, Unification Income Tax, Income Tax Article 4 paragraph (2) related to income from the transfer of rights to land and/or buildings, Income Tax Article 4 paragraph (2)
payable on income from business received or obtained by taxpayers who have a certain gross turnover, Income Tax Article 25, VAT and Stamp Duty.

Elimination of Administrative Sanctions given for Late Payment

PDF Version : Policy For The Elimination Of Administrative Penalties For Late Payment And/Or Deposit Of Tax Due And The Issuance Of Notification Letters Related To The Implementation Of The Coretax Of The Director General Of Taxation (DGT).