Tax Report

DETAILS:
Tax Report refers to the submission of tax-related documents by individuals and businesses to the Directorate General of Taxes (Direktorat Jenderal Pajak or DJP) as part of their legal obligation. The tax report is required to inform the government about income, expenses, and tax liabilities. It is a critical aspect of tax compliance for both individuals and corporations. The main types of tax reports in Indonesia include Annual Tax Return (SPT Tahunan), Monthly Tax Reports, and other sector-specific tax reports.

REQUIREMENTS:

• Taxpayer Identification Number (NPWP):

  • Every taxpayer, whether an individual or business, must have an NPWP.

• e-Filing:

  • Most tax reports can now be submitted electronically via the DJP Online platform using e-Filing. This system is mandatory for businesses and recommended for individuals.

• Supporting Documents:

  • Taxpayers must maintain supporting documents, such as salary slips, invoices, receipts, and tax payment proofs. These may be requested by the tax office for verification.

• Tax Payments:

  • Taxes due can be paid through the e-Billing system, where taxpayers generate a billing code and pay through online banking or designated banks.

• Deadlines:

  • Annual tax reports (SPT Tahunan) must be submitted by March 31st (individuals) or April 30th (corporations) for the previous fiscal year.

  • Monthly tax reports must be submitted by the 10th or end of the following month, depending on the type of tax.

Legal Visa Bali Services:

Company Yearly Tax Report: IDR 35.000.000

Personal Yearly Tax Report: IDR 3.000.000

Monthly Tax Report Non VAT: IDR 3.000.000

Monthly Tax Report VAT: IDR 6.000.000