Groups That Are Not Required To Report Annual SPTs, Anyone?

YOGYAKARTA Is it necessary to make Annual Notification Reports (SPT) every year? The answer is no. There are groups that are not required to report Annual SPT, as stated in the Regulation of the Director General of Taxes (DJP) Number PER-04/PJ/2020.

So, who is not obliged to report Annual SPT? Let's look at the full information below.

Based on DGT Regulation Number PER-04/PJ/2020 concerning Technical Guidelines for the Implementation of Taxpayer Basic Numbers, Electronic Certificates, and the Inauguration of Taxable Entrepreneurs, there are 11 groups that are given leeway not to report Annual Tax Returns every year.

As for the following details:

Regarding income under PTKP, this is contained in Government Regulation (PP) Number 55 of 2022 concerning Adjustment of Regulations in the Income Tax Sector. This rule regulates the current PTKP limit, which is IDR 4.5 million per month or IDR 54 million per year.

Based on these regulations, private taxpayers whose income is below IDR 4.5 million per month are allowed not to report Annual SPT.

However, there are conditions that must be met. The taxpayer can be free from the Annual SPT report as long as he submits a Non-Effective Application for his NPWP.

The following is a Non-Effective NPWP submission mechanism for Private People's Taxpayers:

That's information about groups that are not required to report Annual SPT. Get news updates of other options only on VOI.ID.