Who Doesn't Have To Report Annual SPT? Check The Category Of His Group Here

Illustration Of Mandatory Tax Reports Of Annual SPTs (Between)

YOGYAKARTA The 2022 Annual Notification Report Limit (SPT) will expire on March 31, 2023. Taxpayers (WP) who earn and already have a Taxpayer Identification Number (NPWP) are required to report their Annual SPT before that date.

However, the government provides concessions to certain groups not to report their Annual SPT, as long as it meets applicable criteria. So, who is not required to report Annual SPT? Check out the full answer below.

Groups that are allowed not to report Annual SPT are those who really do not have income or have income but are still below Non-Taxable Income (PTKP).

This is stated in the Regulation of the Minister of Finance (PMK) Number 243/PMK.03/2014 concerning Notifications (SPT) as amended by Regulation of the Minister of Finance Number 9/PMK.03/2018 concerning Amendments to Regulation of the Minister of Finance Number 243/PMK.03/2014 concerning Notifications (SPT).

Article 18 of the regulation states that certain income taxpayers who are exempt from the obligation to submit SPT PPh include taxpayers who meet the following criteria:

In the next paragraph, it is stated that taxpayers whose income does not exceed that of PTKP, except from the obligation to submit SPT Masa PPH Article 25 and SPT Annual PPh, are Mandatory for Personal Taxes.

Meanwhile, private taxpayers who do not carry out business activities or do not do free work are exempt from submitting SPT for the PPh Period Article 25.

This article is still in effect today because it is not included in the articles amended in PMK 09 / PMK.03 / 2018.

Well, Taxpayers who enter the group may not report Annual SPT, as long as they apply for non-effective (NE) application for their NPWP.

By submitting an NPWP NE application, taxpayers do not need to report their Annual SPT and will not be given a warning letter.

Here are some groups that can change their status to NE Taxpayers:

So, what is the NPWP NE submission mechanism? Quoted from my Tax page, Wednesday, March 15, 2023, here are how to apply for a non-effective NPWP:

This is information about groups that are not required to report Annual SPT. Loyal readers of VOI.ID need to recall who is not obliged to report Annual SPT are those who do not have income or have income but are still below Non-Taxable Income (PTKP).