The government has issued Director General of Tax Decision Number KEP-440/PJ/2019 concerning Exemption from Administrative Penalties for Late Submission of Tax Returns (SPT) that were Due on 30 April 2019.

This decision is based on a disruption of the application which caused Taxpayers to be unable to file Tax Returns (SPT) through a certain channel (e-Filing) on 30 April 2019.

This exemption from the imposition of administrative penalties for late submission of tax returns applies only to:

1. Corporate Taxpayers whose fiscal year ended on 31 December 2018 and that submitted their Annual Income Tax Returns for Tax Year 2018 through a certain channel (e-Filing) on 1 May 2019 through 2 May 2019;
2. Taxable Entrepreneurs that submitted Periodic Value Added Tax Returns for the period March 2019 through a certain channel (e-Filing) on 1 May 2019 through 2 May 2019.