Correcting an old annual return
Saya mau betulkan SPT 2023 karena ada penghasilan yang lupa dilapor. Bisa?
The situation
Yes. Under KUP Art 8 you can correct a return on your own initiative if no audit has started. Extra tax carries 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 9, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Tax must be paid by the due date; late payment carries monthly interest at the rate set by Minister of Finance decree
What it means for you
File the corrected return in Coretax and pay the extra tax and interest. Example: extra tax IDR 10 million, corrected 12 months late: interest for 12 months at the monthly KMK rate.
What to do
- Compute the extra income and tax.
- Pay tax and interest.
- File the correction (pembetulan).
- Keep workings.
Once an audit starts, this route closes.
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