TEMPO.CO, Jakarta - The Directorate General of Taxation under the Ministry of Finance officially revokes administrative sanctions for late payment of income tax (PPh) Article 29 and the late submission of the Annual Tax Returns (SPT) for the 2024 tax year.

Previously, the deadline for payment of outstanding Article 29 income tax and reporting Annual Tax Returns was March 31, 2025.

This relief is outlined in the Directorate General of Taxation's Decision Number 79/PJ/2025. The revocation of sanctions is in relation to the national holidays Nyepi and Idulfitri.

The Director of Dissemination, Services, and Public Relations of the Directorate General of Taxation, Dwi Astuti, stated that this policy provides relaxation for Individual Taxpayers (WP OP), allowing them to make the payment and submit the returns after the due date, which is March 31, 2025, until no later than April 11, 2025

"The revocation of these administrative sanctions is given by not issuing a Tax Payment Letter (STP)," she said in an official statement quoted on Wednesday, March 26, 2025.

According to Dwi, the background for the issuance of this regulation is the deadline for the payment of Article 29 income tax and the submission of Annual Tax Returns on March 31, 2025.

This deadline coincides with the national holidays and collective leave for the Nyepi and Idulfitri festivities, which extends until April 7, 2025.

Dwi stated that the national holidays and collective leave have the potential to cause delays in the payment of Article 29 income tax and the submission of Annual Tax Returns, given the fewer working days in March.

"Another consideration is that the government wants to act fairly and provide legal certainty for taxpayers by revoking the administrative sanctions for the late payment of Article 29 income tax and its reporting, specifically for Annual Tax Returns of Individual Taxpayers for the 2024 Tax Year," said Dwi.

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