The Directorate General of Taxes (DGT) is currently considering a policy to provide relaxation for the filing of Annual Income Tax Returns (SPT) for Fiscal Year 2025, specifically for Corporate Taxpayers.

This potential policy is still under internal discussion, with the authority taking into account several factors—particularly the number of corporate tax returns that have been submitted so far.

Still Under Review

According to the Director of Counseling, Services, and Public Relations at DGT, Inge Diana Rismawanti, no final decision has been made regarding the proposed relaxation.

The relaxation under consideration may include not only filing deadlines but also possible relief in tax payments, especially for corporate taxpayers with underpaid tax positions.

At this stage, DGT is closely monitoring the progress of submitted Annual Tax Returns before issuing any official policy.

Deadline Remains April 30, 2026

For now, the official deadline for filing Corporate Annual Income Tax Returns remains unchanged, which is April 30, 2026.

Any decision regarding relaxation will largely depend on the level of compliance leading up to this deadline.

Reference from Individual Taxpayer Relaxation

Previously, DGT granted relaxation for Individual Taxpayers through Director General of Taxes Decree No. KEP-55/PJ/2026.

The policy included:

• Elimination of administrative sanctions such as penalties and interest
• No issuance of Tax Collection Letters (STP) for late filing
• Extension of filing and payment deadlines until April 30, 2026

This measure was introduced to ease the burden on taxpayers who were late in filing their 2025 Annual Tax Returns.

Will Corporate Taxpayers Receive Similar Relief?

As of now, there is no official confirmation on whether similar relaxation will be extended to Corporate Taxpayers. However, given the ongoing discussions, businesses are advised to continue preparing and submitting their tax returns on time while awaiting further updates from the authority.