Reportase.one, Jakarta – Annual SPT or Annual Tax Return, must be reported for every taxpayer which can be done offline and online. Taxpayer reporting should be done at the earliest and not wait until the deadline, because it will cause problems such as network congestion and long queues.
The deadline for reporting annual SPT for personal taxpayers is 3 months after the tax year ends and 4 months after the taxpayer ends for corporate taxpayers. Therefore, the deadline for reporting personal annual SPT is March 31, 2023 and corporate taxpayers is April 30, 2023. Check out the risks, reasons, and how to pay taxes below.
Risk of Not Reporting Annual SPT
The risk of not reporting an annual tax return has been regulated in Law Number 28 of 2007 concerning General Provisions and Tax Procedures (UU KUP) in article 7 which states that if someone does not report an annual tax return, an administrative sanction of IDR 100,000 will be imposed for individual taxpayers. and IDR 1,000,000 for corporate taxpayers.
In addition, the risk of not reporting an annual tax return is stated in article 39, which is a criminal sanction of a minimum of 6 months and a maximum of 6 years in prison and a fine of at least 2 times the amount of tax payable that is not paid or underpaid and a maximum of 4 times the amount of tax payable that is not or underpaid.
Reasons to Report Annual SPT
1. It has been stipulated in the law
Law Number 28 of 2022 concerning General Provisions and Tax Procedures has stipulated that all taxpayers must report the Annual SPT correctly, completely and clearly, if it is not implemented then sanctions will be imposed.
2. The tax mechanism adheres to a self-assessment system
Every taxpayer is required to register, calculate, calculate, deposit and report his income tax without waiting for a tax assessment letter from the Directorate General of Taxes. Tax obligations start with registering independently, calculating the tax owed yourself, and also paying it offline or online.
3. As a Means of Check and Balance
Reporting the Annual SPT in a complete, clear and correct manner is able to make the taxpayer understand the amount of income with the total amount of tax that must be paid. Knowing and understanding the details of the taxpayer is very necessary in order to avoid unscrupulous tax collectors who are not in accordance with tax regulations.
Next: How to report the 2023 Annual Tax Return online…
source: bisnis.tempo.co
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