Linkedin
Facebook
Email
more
On 30 April 2026, the Director General of Taxes (“DGT”) announced a relaxation of the deadline for submission of the 2025 Annual Corporate Income Tax Return (“SPT Badan”). The relaxation also applies to the deadline for payment of any related Article 29 income tax.
For example, for a taxpayer with a tax year ending on 31 December 2025, the official deadline of 30 April 2026 is extended to 31 May 2026.
The relaxation is implemented by the DGT as an administrative process, as stated in DGT Decree Number KEP-71/PJ/2026 dated 30 April 2026. That is, the official deadlines have not changed, however, the DGT:
- Will not issue penalty notices for late reporting of the 2025 SPT Badan, provided this is reported within one month after the official deadline (e.g. by 31 May 2026 for taxpayers with a tax year ending on 31 December 2025);
- Will not issue penalty notices for late payment of Article 29 income tax for the 2025 tax year (or part-year), provided it is paid within one month after the official deadline (e.g. by 31 May 2026 for taxpayers with a tax year ending on 31 December 2025);
- Will not issue penalty notices for late payment of estimated income tax for the 2025 tax year (or part-year) where a request for extension is lodged, provided it is paid within one month after the official deadline (e.g. by 31 May 2026 for taxpayers with a tax year ending on 31 December 2025);
- If a penalty notice is accidentally issued, the DGT will then revoke this; and
- The late submission (provided it is made within one month after the official deadline) will not become the basis for rejecting a taxpayer’s application for determination as a Certain Criteria Taxpayer that may then allow access to certain tax benefits, such as advance refunds.
Despite the relaxation, taxpayers are advised to promptly pay income tax and 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 May. These were already apparent during the last week of April and probably contributed to the DGT’s decision to provide this relaxation.
