TaxSavvyID

Correcting a monthly VAT return

SPT Masa PPN bulan lalu salah. Bisa dibetulkan?

The situation

Yes. Monthly returns can be corrected before an audit, paying any extra VAT with interest.

The law

  • Art 8, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: A taxpayer may correct a filed return on its own initiative before an audit starts, and may disclose errors during a preliminary evidence examination with a penalty
  • Art 13, Law 8/1983 on VAT and Luxury Goods Sales Tax (PPN Law), as last amended by Law 6/2023: A PKP must issue a tax invoice (faktur pajak) for every taxable supply, in electronic form

What it means for you

Fix invoices first if needed, then file the corrected return in Coretax. Example: extra VAT IDR 5 million: pay with interest from the original due date.

What to do

  1. Fix invoices.
  2. Compute extra VAT.
  3. Pay with interest.
  4. File the correction.

Corrections that create refunds can trigger an audit.

We can do this for youCorrecting past returns and voluntary disclosure: return correction, disclosure during examination, and why no amnesty is open: IDR 3.500.000

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