Dormant PT left open
PT kami tidak aktif. Dibiarkan saja boleh?
The situation
A dormant PT still has filing duties: annual tax return, LKPM if required, and company reports.
The law
- Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months
- Art 7, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Late return fines: IDR 500,000 monthly VAT, IDR 100,000 other monthly returns, IDR 1,000,000 company annual return, IDR 100,000 individual annual return
What it means for you
Late annual return fines of IDR 1,000,000 a year add up, and directors keep responsibility. Either keep it compliant or close it properly. Example: 3 years without returns means at least IDR 3 million in fines before interest.
What to do
- List current duties.
- File missing returns.
- Decide to keep or close.
- If closing, start the process.
Unfiled years can delay NPWP removal.
We can do this for youClosing a company: dissolution, liquidation, NPWP removal, and closing OSS and BPJS: IDR 25.000.000