How To Report Houses That Are Still Mortgages In Annual SPTs, Here Are The Steps

How to report houses that are still mortgages in the Annual SPT (Photo: Doc. Antara)

YOGYAKARTA - For individuals who have NPWP or have an income, they are required to report annual taxes. The annual tax report is carried out online via Annual Notification (SPT) to the Directorate General of Taxes.

Annual SPTs are used to report tax calculations and payments, including tax objects and not tax objects. In addition, this SPT is also used to report assets or assets owned. The assets in question are not only gross income, but also assets with credit status such as home ownership credit (KPR) installments.

Unfortunately, there are still many people who do not know that mortgages are also the object of the Annual SPT report. So how to report houses that are still mortgages in the Annual SPT?

SPT is an annual notification letter that serves to report tax calculations and payments for taxpayers. The rules regarding SPT are contained in Law Number 2007 concerning General Terms and Provisions related to tax procedures.

The annual SPT is intended for taxpayers to report tax objects and not tax objects, as well as their assets and obligations according to the tax law. In your Annual SPT report, you not only include gross income, but also the type of debt or price with installment status.

The deadline for reporting Annual SPT for private workers or taxpayers (WP) is no later than 3 months after the turn of the year. So taxpayers are expected to report SPT before the end of March.

KPR installments are one of the types of assets that must be attached to the Annual SPT report. The Director General of Taxes provides an explanation regarding the rules for recording ownership of assets or assets in the form of houses obtained through the mortgage system for individual PPh Annual SPT reports.

The Directorate General of Taxes explained that the nominal value of mortgage assets filled in the Annual SPT is the price of housing acquisition. Then the mortgage installments are filled in the debt column with a nominal value that still has to be paid at the end of the Tax Year.

The following is how to fill in the details of mortgage assets in the Annual SPT:

That's how to report houses that are still mortgages in Annual SPT. For taxpayers who have price assets in the form of mortgage houses, they are required to attach an object of debt tax type in their Annual SPT. Also read how to pay less on the SPT.

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