Extending the corporate return deadline
Bisa minta perpanjangan lapor SPT badan?
The situation
Yes. A company can notify an extension of up to 2 months, with an estimate of tax and payment of any amount due.
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 29, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Any tax still due for the year must be paid before the annual return is filed
What it means for you
The notice must include a provisional calculation. Tax due must still be paid by the normal deadline to avoid interest. Example: estimate IDR 200 million due; pay it by 30 April and file the full return by 30 June.
What to do
- Prepare a provisional calculation.
- Pay estimated tax due.
- Submit the extension notice.
- File the full return in the extended period.
An extension does not delay the payment.
We can do this for youCorporate annual income tax return (SPT Tahunan PPh Badan): fiscal adjustments, Art 31E, instalments and financial statements: IDR 7.500.000