Exemption From The Imposition Of Administrative Sanction In The Form Of Fine For Late Submission Of Annual Income Tax Return For Individual Taxpayers Submitting Annual Individual Income Tax Returns

To anticipate the increasing work load due to the end of the period for the submission of Assets Declarations for Tax Amnesty on March 31, 2017 and the enormous allocation of information technology resources and human resources required at the Directorate General of Taxes, as well as to give adequate opportunity for Taxpayers to submit Assets Declarations for Tax Amnesty, the Director General of Taxes has decided that Taxpayers submitting Annual Individual Income Tax Returns for the Tax Year of 2016 after the deadline for the submission of Annual Individual Income Tax Returns, but not exceeding April 21, 2017, will be exempted from the imposition of administrative sanction in the form of fine for late submission of Tax Returns. However, underpaid tax payable based on Annual Individual Income Tax Returns must be fully paid prior to the submission of such Annual Individual Income Tax Returns but not exceeding the maximum time limit of 3 (three) months following the end of the Tax Year.

 

This Decision of the Director General of Taxes has come into effect as of March 29, 2017. The English version of the regulation has not issued yet, the following is in Bahasa Indonesia.

 

KEP 87 PJ 2017

 

 

 

 

 

 

 

 

 

 

Source https://legalcentric.com/content/view/125310

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