Indonesia - Extended Filing Dates and Other Measures for COVID-19

Indonesia - Extended Filing Dates and Other Measures fo

This alert provides updated information on the steps the Indonesian tax authorities are taking to address the COVID-19 pandemic, including extending some filing and payment deadlines.

1000

CONTACTS

flash-alert-2020-093

Indonesia’s Directorate General of Taxation (DGT) announced 15 March the steps it is taking to support the government’s effort in halting the rapid spread of the coronavirus (COVID-19).1 In addition to extending some payment and filing deadlines, it is closing certain taxpayer-facing functions in the offices.

WHY THIS MATTERS

While the extended deadlines provide relief to individual taxpayers who are unable to pay their outstanding tax liabilities by 31 March, there is no extension of deadlines for payment of withholding tax by employers. Only the filing of all February 2020 withholding/collection income tax returns has been extended to 30 April 2020.

Circular Letter Steps

The extended deadline of 30 April 2020 applies to:

  • payment and filing of 2019 individual income tax returns; 
  • filing of all February 2020 withholding/collection income tax returns; however there is no extension of payment deadlines. 

Additionally:

  • All tax offices in Indonesia will close their Integrated Service Locations (Tempat Pelayanan Terpadu/TPT) from 16 March to 5 April 2020; 
  • The VAT Refund counter at the airport will remain open; 
  • Taxpayers can still communicate with the tax office and/or their account representatives by telephone, email, chat, video conference or other online communication channels; 
  • Tax return submissions can be made electronically or by the usual online methods (e-filing/e-form). 

KPMG NOTE

At the present time, there is no indication whether or not the DGT is considering any additional relief to taxpayers. The KPMG International member firm in Indonesia will provide you any updates as they become available.

For further information regarding the above measures taken by DGT, please do not hesitate to consult with your usual qualified tax professional or contact a professional with KPMG Advisory Indonesia. 

FOOTNOTE

1  Circular Letter No. SE-13/PJ/2020.

RELATED RESOURCE

This article is excerpted, with permission, from Global Mobility Services Bulletin, March 2020, a publication of the KPMG International member firm in Indonesia.

The information contained in this newsletter was submitted by the KPMG International member firm in Indonesia.

SUBSCRIBE

To subscribe to GMS Flash Alert, fill out the subscription form.

© 2022 PT KPMG Advisory Indonesia, an Indonesian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today