This Is The Difference Between SPT 1770, 1770S And 1770SS For WP Personal People

Illustration of SPT report (Photo: Doc. Antara)

YOGYAKARTA Annual SPT of private people consists of three forms, namely SPT 1770, SPT 1770S, and SPT 1770SS. Every taxpayer should know the difference between the SPT 1770, 1770S and 1770SS forms. Because this is related to the status of workers and the amount of individual tax income every year.

The 2022 Annual Notification Report (SPT) limit will expire on March 31, 2023 for Private People Taxpayers (WP).

Quoted from my Tax page, Wednesday, March 1, 2023, the fundamental differences in the forms of SPT 1770, 1770S and 1770SS lie in the status of workers and the amount of individual taxpayers' income every year. The explanation is as follows:

In more detail, here are the differences in the SPT 1770, 1770S and 1770SS forms for Individual or Personal Taxpayers:

1. Form 1770 for WP Personal People

The Annual SPT 1770 is a notification letter that must be counted or paid and then reported by a Private WP who has a small business.

The 1770 form must be filled by WP Personal People who have annual taxable income exceeding the limit set by the government.

The SPT 1770 form has provisions for taxpayers who are:

2. Form 1770S (Sederhana) for WP Personal People

As mentioned above, this form is intended for WP Private People with a gross income of more than Rp. 60 million per year.

The SPT 1770S form is also intended for employees or employees who have a source of income from two workplaces within one tax year.

If one of the two conditions is experienced by the taxpayer, the SPT report will be carried out on the 1770S form.

The SPT 1770S form has the following provisions:

The SPT 1770S form has two attachments in its format. Filling these attachments must be done properly and in accordance with reality, which includes proof of tax cuts, the number of family members, the amount of income data, and several other things.

3. SPT 1770SS (Very Simple) For Indonesian Citizens

The 1770ss form is used by WP Personal People who have a source of income from only one job and the amount of income is not more than IDR 60,000,000.

This type of Annual SPT has the following conditions:

For additional information, the gross income referred to in the annual type of SPT mentioned above is WP's gross income during one year of work. This income includes basic salary, allowances, or income obtained from business results which are the rights of Individual Taxpayers.

This is information about the difference in SPT 1770, 1770S and 1770 SS forms for Private Taxpayers. To get other interesting news, keep reading VOI.ID.