DGT Decision No. KEP-156/PJ/2020

The DGT decided that as a result of the spread of Covid-19, the period from March 14, 2020 to April 30, 2020 has been declared as force majeure period.

The following are the relaxation provisions granted as a result of the declaration according to the DGT Decision.

Abolishment of Tax Administration Sanction for Individual Taxpayers

Individual taxpayers who fulfill their tax obligations during the force majeure period will be abolished from tax administration sanctions (i.e. late filing penalty and late payment penalty).

Individual taxpayers who have obligations to submit a report regarding participation in
tax amnesty in the form of a report on the realization of the transfer and investment in additional assets and /or reports on placement of additional assets, can submit these reports not later than April 30, 2020, without administrative sanctions.

SPT Masa

Taxpayers who submit the SPT Masa for the February 2020 Tax Period on March 21, 2020 until the date April 30, 2020 will be abolished from administrative sanctions for late submission of SPT Masa.

However, payment of income tax payable relating to the SPT Masa must be made when its due in accordance with the existing regulation.

Filings of Application for Objection,etc

To the taxpayers who are submitting applications in the form of:

a. Objection letter;
b. Reduction or elimination of second administrative sanctions; or
c. Reduction or cancellation of tax assessment letter or second tax collection Letter,

Which filing deadlines fall on dates on or between March 15, 2020 until April 30, 2020, are granted extra time for submission of application until May 31, 2020.