Taxpayers registered as Taxable Entrepreneurs (Pengusaha Kena Pajak / PKP) are required to file their Annual Income Tax Return (SPT Tahunan) in accordance with applicable regulations. Failure to fulfill this obligation may result in the deactivation of access to create tax invoices by the Directorate General of Taxes (DGT).
This provision is regulated under Director General of Taxes Regulation No. PER-19/PJ/2025. The regulation stipulates that access to tax invoice issuance may be deactivated if a PKP fails to comply with certain tax obligations, including failure to submit the Annual Income Tax Return for the relevant tax year.
In addition, the DGT may delegate authority to the Head of the Tax Office (KPP) to deactivate tax invoice issuance access for taxpayers registered under their jurisdiction.
How to Reactivate Tax Invoice Access
If tax invoice issuance access has been deactivated, taxpayers may submit a written clarification request to have the access reactivated.
The clarification must be submitted in writing using the official format provided in the appendix of PER-19/PJ/2025.
If the deactivation occurred due to the failure to file the Annual Tax Return, the clarification letter must be accompanied by proof of submission of the Annual Income Tax Return.
Clarification Review Period
Upon receipt of the clarification letter, the Head of the Tax Office (KPP) will conduct a review under the following conditions:
- The review will be completed within a maximum of 5 working days from the date of receipt
- If the clarification is approved, tax invoice issuance access will be reactivated
- If no decision is issued within the 5-working-day period, the tax invoice access will be automatically reactivated
Annual Tax Return Filing Deadlines
To avoid administrative sanctions and service deactivation, taxpayers should observe the following filing deadlines:
- Individual Taxpayers: no later than 3 months after the end of the tax year
- Corporate Taxpayers: no later than 4 months after the end of the tax year