DGT Simplifies the Submission of Corporate, Employers and Free Workers Tax Return

JAKARTA. The Directorate General of Taxes (DGT) simplifies the submission of the 2019 Annual Income Tax Return. This simplication is intended for Corporate Taxpayers, Individual Taxpayer for Certain Entrepreneurs and free workers who are affected by Corona Virus Disease 2019 (Covid-19), so that they can still submit their annual income tax returns on time.

The simplification is related to the completeness documents that must be submitted by taxpayers in its Annual Tax Return, as stipulated in the Regulation of Director General of Taxes (Perdirjen) number 06 / PJ / 2020 concerning the procedure for Submission, Reception and Processing of 2019 Income Tax Return.

Based on the written statement delivered by DGT on Sunday (4/19), for corporate taxpayers, the Annual Income Tax Return must be submitted no later than 30 April, 2020, but only in the form of:

1. Form 1771 along with appendix 1771 I-IV
2. Transcript of excerpts of elements of financial statements submitted (temporary replacement of financial statement)
3. Tax settlement receipt ( underpaid tax return)
   

While for Individual Taxpayer for Certain Entrepreneurs or free workers, the documents that must be submitted no later than 30 April, 2020, simply in the form of:

1. Form 1770 and appendix 1770 I-IV
2. Simple format balance sheet
3. Tax settlement receipt ( underpaid tax return)
   

The complete financial statements and other complementary documents are submitted through the mechanism of Annual Income Tax Return correction, not more than 30 June 2020. Upon submission of the complete documents, taxpayer will not be subject to financial penalties, unless there is underpayment and is only paid after 30 April, taxpayer will still be fined.

To be able to use this facility, taxpayer must first submit a notification to the DGT, through the channel www.pajak.go.id. However, for taxpayers who apply for acceleration of restitution, the annual income tax return and its completeness must be submitted no later than 30 April, or in other words they cannot use this facility.