Detailed Overview of PMK 81/2024: New Tax Payment Deadline Schedule!

Referring to Article 94, paragraph (2) of PMK 81/2024, the monthly tax payment deadline for the following taxes must be made no later than the 15th of the month after the tax period ends. Below are the changes to the tax payment deadline regulations:

Taxes with Revised Payment Deadlines

1. Income Tax (PPh) Article 4, paragraph (2)
2. PPh Article 15
3. PPh Article 21
4. PPh Article 22
5. PPh Article 23
6. PPh Article 25
7. PPh Article 26
8. Oil and Gas Income Tax (PPh Migas) per tax period
9. VAT on BKPTB/JKP from outside customs territory (PPN JLN)
10. PPN KMS
11. Stamp Duty collected
12. Sales Tax
13. Carbon Tax collected

Exceptions to Payment Deadlines

1. PPh Article 22 and VAT/Luxury Goods Sales Tax (PPnBM) on Imports:
   • Must be paid when the customs declaration is completed for self-paid taxes by importers, or within one working day for taxes collected by the Directorate General of Customs and Excise (DJBC).
2. PPh Article 25 for Certain Taxpayers:
   • Taxpayers reporting multiple tax periods simultaneously may pay no later than the 15th of the month after the last tax period.
3. Income Tax on Founder Shares:
   • Must be paid no later than one month after the tax liability arises.
4. VAT and PPnBM:
   • Must be paid by the end of the month after the last tax period, before submitting the VAT Periodic Tax Return (SPT Masa PPN). This also applies to VAT collected by tax collectors (Wapu).

Implementation of the New Regulation

PMK 81/2024 will take effect on January 1, 2025.

Taxpayers are urged to pay close attention to these changes to ensure timely compliance with tax payment obligations and avoid late payment penalties.