Salaki Tax Alert

Technicalities on Tax Return

The technicalities of Tax Return that has been updated through the Ministry of Finance Regulation (PMK) No. 9/PMK.03/2018, which is the amendment of PMK No. 243/PMK.03/2014.

Some of the key points:

  • No more requirements to submit NIL Income Tax Return Art. 21/26 and Art. 25;
  • Requirement to report Monthly & Annual Tax Returns in electronic format for taxpayers that fulfill certain criteria;
  • Referencing of Fiscal Year, that may be different from Company’s Financial Year.

Read more :
Tax Alert 04.2018 – Teknis SPT_BAHASA
Tax Alert 04.2018 – Technicalities on Tax Return_ENGLISH

Attachments :
PMK 09.2018 – Technicalities of SPT Ad. 1 PMK 243.2014
PMK 09.2018 – Teknis SPT Pb. 1 PMK 243.2014




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