Taxpayers don’t have to worry about reporting tax returns starting in 2025, here’s how!

Jakarta, CNBC Indonesia – The Directorate General of Taxes (DJP) of the Ministry of Finance is currently drafting regulations detailing the criteria for taxpayers who no longer need to report annual tax returns (SPT). This facility is provided in line with the implementation of a basic tax administration system that will begin next year.

The Director General of Taxes at the Ministry of Finance, Suryo Utomo, has confirmed that the basic tax administration system or coretax will provide special convenience to corporate taxpayers in terms of completing their Annual SPT.

Coretax will be implemented in January 2025, after a trial period for its active implementation starting on 28 October 2024.

One of the advantages of the Coretax system is that it provides pre-populated SPT data services. This means that the Coretax system will automatically populate a corporate taxpayer’s SPT reporting data.

“This may be the facility offered when Coretax is implemented,” Suryo said at a press conference at the Ministry of Finance Headquarters, Jakarta, announced on Monday (11/11/2024) .

Suryo explained that the pre-population SPT is primarily for corporate taxpayers for those who provide proof of withholding or proof of tax collection to other parties.

With this pre-population scheme, data on tax withholding and/or collection by third parties (tax collectors) is automatically displayed in the Taxpayer’s Annual SPT concept that has to be completed electronically (de-design).

Based on the data presented, the taxpayer must simply verify the facts. In this way, according to Dwi, filling the Annual SPT can be done faster, easier and more accurately.

“When you submit the report, it is also transferred by the system and taxpayers have to confirm whether everything has been reported or not. Now this may be the convenience offered when Coretax is implemented,” he stressed.

At the same time, the criteria for taxpayers who will be exempt from SPT reporting activities will be ready to follow the Regulation of the Minister of Finance No. 81 of 2025 regarding Tax Provisions in the Context of the Implementation of the Central Tax Administration System .

“Criteria for certain income taxpayers who are exempt from the obligation to report Tax Returns as intended in Article 180 paragraph (2),” as mentioned in the letter of Article 465 PMK 81/2024, which was announced on Monday (11/11/2024).

Previously, exceptions for taxpayers who did not have to do SPT were regulated in PMK-147/PMK.03/2017 and Regulation of the Director General of Taxes Number PER-04/PJ/2020.

These rules stipulate that taxpayers in the Non-Effective (NE) category are not required to report an Annual SPT and will not be issued a warning letter even if they do not file the SPT they have

The following is a list of taxpayers who can usually change their status to become NE taxpayers:

– Taxpayers (WP) whose income is lower than non-tax income (PTKP)

– Entrepreneurs who have stopped business activity

– Workers who no longer work and have no income

– Retirees who no longer have an income

(yeah/yeah)