Announcement on the Affirmation of the Coretax Sanction Waiver Policy

Ref: DGT Announcement No. PENG-31/PJ.09/2026

Following the issuance of Director General of Taxes Decree Number KEP-71/PJ/2026 dated 30 April 2026, the DGT released this official announcement to guarantee consistent operational implementation and transparent public communication concerning the regulatory relief policy.

Key Policy Highlights:

1. Reiteration of Statutory Deadlines: The DGT explicitly reminds Corporate Taxpayers that the normal statutory deadline for paying Corporate Income Tax (Article 29) and filing the 2025 Annual Tax Return is 4 months after the end of the Fiscal Year.

2. Scope of Application: The announcement clarifies that the waiver applies to both the full Fiscal Year and fractional (Part of) Fiscal Year returns.

3. Operational Assurance: It publicly guarantees that fulfilling tax obligations up to 1 month after the normal deadline will definitively result in the waiver of both penalty and interest, without the issuance of a Tax Collection Letter (STP). In the event that an STP is issued, the Head of the Regional Tax Office will cancel the administrative sanction ex officio.

Transformation: What Has Changed?

Effective Date: 30 April 2026.