The Directorate General of Taxes (DGT) has confirmed that tax deposits made for Annual Tax Return filing extensions can still be used even if the extension request is rejected.
This means taxpayers who have already made a deposit using KAP 411618 and KJS 200 do not need to worry, as the balance will not be forfeited. The deposit can still be used to pay the underpaid amount of the regular Annual Tax Return.
Through the Coretax FAQ Telegram channel, the DGT explained that the deposit balance remains safe and can automatically be used to settle any underpaid Income Tax in the Annual Tax Return.
How to Use the Tax Deposit
To use the KAP 411618–200 tax deposit, taxpayers simply need to:
- Click the Pay and File menu
- Select “Yes” for the question:
“Would you like to use the Tax Deposit Extension balance?”
If this option is selected, the KJS 200 balance will automatically be used to pay the underpaid Income Tax in the Annual Tax Return, even if the extension request is still being processed or has been rejected.
Deposit Transfer Is Possible, But Not Recommended
The DGT also explained that technically, the deposit balance can be transferred from KJS 200 to KJS 100 through a transfer mechanism.
However, this step is not recommended for Annual Tax Return payments because balances under KJS 100 may automatically be used for other tax obligations that arise first in the system.
Types of Tax Deposit Codes in Coretax
Coretax currently uses three types of tax deposit codes:
- KJS 100 → General tax deposit
- KJS 200 → Deposit for Annual Tax Return filing extensions
- KJS 300 → Deposit for tax bills or tax assessments such as STP, SKP, objections, appeals, and others
With this clarification, taxpayers do not need to worry if their Annual Tax Return extension request is rejected, since the tax deposit balance can still be used for the appropriate tax obligations.