Elimination of Administrative Penalties for Late Payment of Article 29 Income Tax /Late Submission of Individual Income Tax Returns for Tax Year 2024
- April 11, 2025
- Posted by: Administrator
- Category: Tax Updates
The Directorate General of Taxes (DGT) has issued Decision Number KEP-79/PJ/2025, which provides relief to individual taxpayers. Under this policy, administrative penalties will be waived for individual taxpayers who are late in paying Article 29 Income Tax and/or submitting their Annual Tax Returns for 2024.
This policy was issued because the tax return submission deadline falls during the national holidays and collective leave for Nyepi Day (Saka New Year 1947) and Eid al-Fitr 1446 AH.
| Tax Obligation | Normal Deadline | Extended Deadline (without administrative penalty) |
| Payment of Article 29 Income Tax for Tax Year 2024 | 31 March 2025 | 11 April 2025 |
| Submission of Annual Individual Income Tax Return for Tax Year 2024 | 31 March 2025 | 11 April 2025 |
For individual taxpayers who make payments and/or submit tax returns after 31 March 2025 up to 11 April 2025, no administrative penalties will be imposed. The elimination of these penalties will be implemented by not issuing a Tax Collection Letter (STP).
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