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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.

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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.

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© 2021 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.

Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in 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.

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