DGT: Through PMK 81/2024, the Tax Payment Deadline is Uniformly Set for the 15th of the Following Month

JAKARTA. Director General of Taxes Suryo Utomo revealed that through Regulation of the Minister of Finance (PMK) Number 81 Year 2024, the government has uniformed the deadline or due date for payment of all types of taxes on the 15th of the following month.

As for now, the due date for tax payments is set variously according to the type of tax. "Currently, the payment due date is on the 10th and 15th of the following month and at the end of the month for period payments," Suryo stated during the 2024 State Budget realization press conference on Friday (11/8).

Suryo revealed that this uniformity was implemented to simplify payment procedures and make it easier for taxpayers to remember the payment time. However, this provision will only take effect on 1 January 2025, pending the launch of the Coretax system.

Read: Government Releases PMK 81/2024 on Coretax, 42 Old Regulations Revoked

Types of Taxes Due on the 15th

In detail, the regulation regarding tax payment deadlines is outlined in Chapter V, Section One, specifically, Article 94 of PMK Number 81 of 2024, which states:

(1)Taxes payable must be paid and deposited before the due date.

(2)The payment and deposit, as referred to in paragraph (1), must be made no later than the 15th of the following month after the Tax Period ends, covering:

• Income Tax Article (ITA) 4 paragraph (2)
• ITA 15
• ITA 21
• ITA 22
• ITA 23
• ITA 25
• ITA 26
• Income Tax on oil and/or natural gas from upstream oil and/or gas business activities paid each Tax Period
• Value-Added Tax (VAT) payable on the use of intangible taxable goods and/or taxable services from outside the Customs Area
• VAT payable on self-construction activities
• Stamp Duty collected by Stamp Duty collectors
• Sales Tax
• Carbon Tax collected by Carbon Tax collectors

Exceptions to the Due Date

However, the tax payment obligation by the 15th of the following month excludes certain types of taxes. Specifically, ITA 22 and VAT or VAT and Sales Tax on Luxury Goods (STLG) paid and collected by the Directorate General of Customs and Excise.

Second, for ITA 25, taxpayers with specific criteria who report several tax periods in a single periodic tax return (SPT) have until the 15th of the following month.

Third, additional income tax on founder shares collected by issuers must be deposited no later than one month after the income tax is due. Fourth, VAT or VAT and Sales Tax on Luxury Goods (STLG) payable within a tax period must be deposited by the end of the following month and before the periodic VAT return is submitted.

Fifth, VAT or VAT and STLG collected by VAT collectors and other parties must be deposited by the end of the month following the end of the tax period. (ASP/KEN)