Unified withholding return filing
Apa itu SPT Masa PPh Unifikasi dan kapan lapornya?
The situation
The unified return covers PPh 23, 26, 4(2), 15 and 22 withheld or paid by the taxpayer in the month. It is filed in Coretax.
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
- 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
Slips you create in Coretax flow into the return. Check all slips are posted before you sign. Late filing costs IDR 100,000. Example: May slips paid by 15 June, return filed by 20 June.
What to do
- Post all slips for the month.
- Create billing and pay.
- Review the draft return.
- Sign and submit.
Unposted slips will be missing from the return.
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