List Of Assets Reported On Annual SPT: There Are Receivables, Transportation Equipment, And Assets Not Moving

Illustration of taxpayers reporting Annual SPT (Photo: Antara)

YOGYAKARTA The deadline for reporting Annual Notifications (SPT) for taxpayers (WP) for the 2023 period will end on March 31, 2024. Because the reporting limit is only 3 weeks away, private taxpayers need to immediately make SPT reports in the near future. So, what is the list of assets reported in the Annual SPT?

Based on the information listed on the official website of the Directorate General of Taxes, there are six categories of assets and codes that must be included by private citizens in the Annual SPT report.

The six categories include cash and cash equivalent assets, assets in the form of receivables, investments, means of transportation, movable assets, and immovable assets.

The following are details of the list of assets reported in the Annual SPT:

1. Cash and cash equivalents

Which includes cash and cash equivalents along with codes that must be included in the Annual SPT, namely:

2. Assets in the form of receivables

Receivables are one of the categories of assets that must be reported by taxpayers in Annual SPTs. Receivables are the property of taxpayers for a certain amount of money from sales transactions.

The types of receivables that must be reported along with their code include:

3. Investment in the form of assets

Assets in the form of investment must be reported in the Annual SPT because an investor who invests can receive income in the form of dividends for his investment ownership.

Types of investment that need to be reported in the SPT along with its code, namely:

4. Assets with transportation equipment

Which includes transportation-shaped assets in the Annual SPT report, namely:

5. The assets move

Moving assets are assets that have easy to move and are easy to move.

The following are the types of movable assets that need to be reported by taxpayers on the Annual SPT along with its code:

6. The assets do not move

Assets that do not move are assets that usually clashes with land or residential buildings.

The following is a row of immovable assets that need to be reported on the Annual SPT along with its code:

This is information about the list of assets that need to be reported on the Annual SPT. Get news updates of other options only on VOI.ID.