What Is Annual SPT? Know The Types And Provisions Of Reporting

Illustration of the Annual SPT report (Between)

YOGYAKARTA What is an Annual SPT stands for an Annual Notification Letter. Indonesian citizens who have a Taxpayer Identification Number (NPWP) are required to fill out the annual SPT report.

Complete information about what the Annual SPT can be seen in the following reviews.

Quoted by VOI from the Tax.go.id page, Wednesday, December 4, 2022, SPT or Notification Letter is a letter that you use to report tax calculations and/or payments, tax objects and/or non-tax objects, and/or assets and obligations in accordance with the provisions of laws and regulations in the field of taxation.

The Annual Income Tax Notification Letter, which is then called the PPh Annual SPT, is SPT PPh for a Tax Year or Tax Year Section.

Pibady people who have been registered as taxpayers are marked as having a Taxpayer Identification Number (NPWP) and have an obligation to submit an Annual Income Tax Return (SPT).

As a Taxpayer, you must fill in the SPT correctly, completely, and clearly, in Indonesian using Latin letters, Arabic numbers, Rupiah currency units, and sign and submit it to the KPP, or other places determined by the Director General of Taxes.

Reasons for Taxpayers Need to Report Annual SPT

The reason taxpayers need to report SPT is because SPT is a research tool for the truth of the tax calculation of debts that are notified by taxpayers.

This provision is contained in Law Number 28 of 2007 concerning Public Terms and Provisions related to tax procedures.

SPT can be used as a means to report and account for calculating the number of taxes over the past year.

In addition, SPT reporting is also an implication of self-assessment, namely the tax system provides full trust for taxpayers to register, calculate, deposit and report taxes independently.

Another reason is that there is a possibility that the calculation of PPh in one tax year is different. This means that there is a possibility that a worker has more than one source of income.

Annual SPT Type

There are two types of SPT Annual income tax, including:

The two types of PPh annual SPT include Personal Individual SPT and Agency Annual SPT.

Type of Annual SPT Form

The SPT form is divided into four, namely:

Annual SPT number 1771 for Taxpayers The agency only has one type of form, namely the SPT 1771 form, in contrast to the individual Annual SPT report which has more than one form. This business entity or company that uses SPT 1771 is applied to Business Entities such as Limited Liability Company (PT), Commanditer Venture (CV), Trade Business (UD), organization, foundation and association.

Annual SPT Filling Provisions

The following are the provisions for filling in the annual SPT that must be known by Taxpayers:

That's the information about what an Annual SPT is. May it be useful!