The Director General of Taxes (“DGT”) recently announced a relaxation of the deadline for submission of the 2025 Annual Individual Income Tax Return (“SPT OP”).  The deadline was 31 March, 2026.  This has been extended until 30 April, 2026. 

The relaxation also applies to the deadline for payment of any related Article 29 income tax.  This is also permitted to be paid no later than 30 April 2026. 

The relaxation is implemented by the DGT as an administrative process, as stated in DGT Decree Number KEP-55/PJ/2026 dated 27 March 2026.  That is, the official deadlines remain 31 March 2026, however, the DGT:

  • Will not issue penalty notices for late reporting of the 2025 SPT OP, provided it is reported by 30 April, 2026;
  • Will not issue penalty notices for late payment of Article 29 income tax for the 2025 tax year, provided it is paid by 30 April, 2026; and
  • If a penalty notice is accidentally issued, the DGT will then revoke this

Despite the relaxation, taxpayers are advised to promptly report their tax returns through Coretax to avoid the risk of system access problems or processing delays that are likely to occur near the end of April 2026, which also coincides with the deadline for reporting Corporate Income Tax Returns.

Contributor

Nicholas James Graham
Senior Partner