Correcting a wrong withholding slip
Bukti potong yang kami buat salah nominal. Bisa dibetulkan?
The situation
Yes. A slip can be cancelled or replaced in Coretax, and the monthly return corrected if already filed.
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
- PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance
What it means for you
Correct the slip so the vendor's credit is right. If tax was under withheld, pay the difference with interest. Then file a corrected monthly return. Example: slip showed IDR 500,000 instead of IDR 1,000,000; pay IDR 500,000 more and correct.
What to do
- Replace the slip in Coretax.
- Pay any shortfall.
- File a corrected return.
- Tell the vendor.
Corrections after an audit starts are limited.
We can do this for youMonthly withholding on vendors and non-residents: PPh 23, PPh 4(2) final and PPh 26 with unified slips: IDR 1.500.000