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What is a Tax Notification Letter (SPT) in Indonesia?

Abi Mulya
February 7, 2025
09:44

This article was written with the assistance of Artificial Intelligence (AI) and went through a manual review process by the vOffice team before publication.

The Tax Notification Letter (SPT) is a document used by taxpayers to report the calculation and payment of taxes owed in accordance with tax regulations. It serves as a means for taxpayers to fulfill their tax obligations, whether related to income tax, value-added tax, or other types of taxes.

An SPT contains information about a taxpayer’s income, assets, liabilities, and tax payments made. Through the SPT, the government can assess whether taxpayers have met their tax obligations correctly and on time.

Types of SPT

Below are the different types of SPT:

Annual SPT
The Annual SPT is filed once a year. Typically, it is used to report income tax (PPh) for individual and corporate taxpayers.
Periodic SPT
A Periodic SPT is submitted regularly, either monthly or per tax period. Examples include the VAT Periodic SPT and the Income Tax Article 21/26 Periodic SPT.
Final SPT
A Final SPT is used to report taxes that are final in nature, such as Final Income Tax on interest from deposits or stock transactions.

Types of SPT Forms

Different SPT forms are used depending on the taxpayer type and the type of tax being reported. Below are some commonly used SPT forms:

Form SPT 1770
Used by individual taxpayers who earn income from business or freelance work.
Form SPT 1770S
Used by individual taxpayers with income from employment but without a business.
Form SPT 1770SS
Specifically for individual taxpayers with income below the non-taxable income threshold (PTKP).
Form SPT 1771
Used by corporate taxpayers, such as companies or organizations.
VAT Periodic SPT Form
Used to report Value-Added Tax (VAT) for each tax period.

Read Also: Requirements for Establishing a Company

Why Must Taxpayers File an SPT?

Legal Obligation
Filing an SPT is a legal requirement under tax regulations. Taxpayers who fail to file may be subject to administrative penalties such as fines or interest charges.
Avoiding Legal Issues
By submitting an SPT accurately and on time, taxpayers can avoid tax audits or other legal penalties.
Proof of Compliance
A filed SPT serves as proof that a taxpayer has fulfilled their tax obligations.
Access to Tax Benefits
Certain tax benefits, such as tax refunds (restitutions) or tax deductions, are only available to taxpayers who file an SPT.

Preparation Before Filing an SPT

Gather Required Documents
Ensure you have all supporting documents, such as tax withholding slips, financial statements, and proof of tax payments.
Verify Your Data
Ensure that the reported data, such as income, assets, and liabilities, is accurate and matches the supporting documents.
Use Tax Applications or Software
To simplify filing, use tax applications or software provided by the Directorate General of Taxes (DJP).
Be Aware of Filing Deadlines
Pay attention to SPT filing deadlines. For Annual SPT, the deadline is March 31 for individual taxpayers and April 30 for corporate taxpayers.

How to File an SPT

Here are the steps to file an SPT:

Online Filing (E-Filing)
- Visit the official website of the Directorate General of Taxes (DJP) at www.pajak.go.id.
- Log in using your Taxpayer Identification Number (NPWP) and password.
- Select the type of SPT to be filed (Annual SPT or Periodic SPT).
- Complete the online SPT form or upload a completed SPT file.
- Submit the SPT and wait for the electronic receipt (BPE).
Offline Filing
- Visit the nearest Tax Office (KPP).
- Submit the completed SPT form along with the supporting documents.
- Request a receipt as proof of submission.
Filing Through Authorized Tax Service Providers (PJAP)
Taxpayers can also file their SPT through Tax Application Service Providers (PJAP) authorized by the DJP.

Also read: How to Easily and Quickly File Your Personal Annual Tax Return

The Tax Notification Letter (SPT) is a mandatory obligation for all taxpayers. By understanding the different types of SPT, the required forms, and how to file them, taxpayers can meet their tax obligations properly and avoid legal penalties.

Filing an SPT is not just about compliance with tax regulations but also about ensuring financial transparency and accountability for individuals and businesses. Therefore, make sure to file your SPT correctly, completely, and on time.

If you need assistance with tax matters and SPT filing, you can rely on tax consulting services from vOffice. Our team will assist you with all your tax needs.

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