DGT Adds New Features in the Annual Individual Tax Return e-Form Service

JAKARTA. The Directorate General of Taxes (DGT) has added new services to the 1770 and 1770S Annual Individual Income Tax Return (SPT) e-form services.

There are two new features in the 1770 Annual Individual Income Tax Return e-Form service. First, the feature to calculate income for taxpayers with revenue of up to IDR 500 million or who are not subject to income tax.

Income calculation for taxpayers classified as micro, small, and medium enterprises (MSMEs) can use attachment 1770-III Part A Number 16.

Income is Not Subject to Income Tax

Second, additional features of other income options that are exempt from the object of Income Tax, such as the income of foreign nationals with certain expertise and income in the form of benefit-in-kind. Meanwhile, the choice of other income is contained in Appendix 1770-III Part B Number 6.

This additional feature of other income options also applies to the 1770S Annual Tax Return e-Form. However, the form used is different from WP OP 1770 users. Users of the 1770S form can use attachment 1770S-I Part B Number 6.

The Mandate of the HPP Law

The additional new feature to the Annual Income Tax Return e-Form was carried out due to changes in tax provisions stipulated in the Law on Harmonization of Tax Regulations (HPP Law) and its derivative, namely Government Regulation (PP) Number 55 Year 2022.

In the regulation, the government provides additional incentives for individual taxpayers with a maximum gross revenue of IDR 4.8 billion, namely exemption from income tax up to an income of IDR 500 million in one tax year.

In other words, the imposition of 0.5% final income tax for individual taxpayers is only done if they have a turnover above IDR 500 million in one tax year. (ASP/KEN)