DJP Officially Removes Coretax Sanctions Through KEP-67/PJ/2025, Check Out the Explanation

Kapanlagi.com - The Directorate General of Taxes (DJP) has just announced an exciting policy that is sure to bring a breath of fresh air for taxpayers! In this bold move, DJP officially removes administrative sanctions for taxpayers who experience delays in tax payments or deposits. This decision is outlined in KEP-67/PJ/2025, as part of the transition to a more modern DJP Coretax system. With this policy, fines that usually burden taxpayers due to delays in payment or reporting of the Annual Tax Return (SPT) can now be waived.

This step is taken in response to various obstacles that have arisen due to the implementation of the new Coretax system. Since its introduction, many taxpayers have faced technical difficulties, causing them to be late in fulfilling their tax obligations. DJP wants to ensure that taxpayers do not feel disadvantaged due to the administrative system changes that are still in the adjustment phase.

The official post related to this policy was uploaded by the account @perpajakan.ddtc on Instagram on February 28, 2025. This post received 90 likes within 12 hours of being published. Although there are no comments yet, this information has caught the attention of many taxpayers who want to know how to obtain the waiver of sanctions.

1. Background of the Removal of Administrative Sanctions

The Directorate General of Taxes (DJP) has just issued an important decision in response to the launch of the innovative Coretax system, designed to bring efficiency and transparency to tax management. However, during the transition period, some taxpayers are facing a number of technical challenges.

Realizing that delays in tax reporting and payments are not entirely due to their own mistakes, the DJP, through KEP-67/PJ/2025, has taken a wise step by removing administrative sanctions for delays caused by factors beyond the control of the taxpayers. This is a concrete step by the DJP in supporting taxpayers amidst the ongoing changes.

2. Types of Sanctions Removed and Affected Taxes

The removal of administrative sanctions applies to two main conditions: delays in tax payments or deposits, as well as delays in the reporting of tax returns (SPT).

For delays in tax payments, the removal of sanctions applies to several types of taxes, including:

• Income Tax Article 4 paragraph (2) other than income from the transfer of land/buildings
• Income Tax Articles 15, 21, 22, 23, 25, and 26
• Value Added Tax (VAT) and Luxury Goods Tax

Meanwhile, for delays in reporting, the removal of sanctions includes the monthly tax returns of Income Tax 21/26, Unified Income Tax, and the monthly Stamp Duty Tax Returns. The deadlines for delays that can still be exempted from sanctions have also been specified in this decision.

3. Deadline and Tax Periods That Can Be Waived

The cancellation of sanctions only applies to taxes due during the transition period of the Coretax DJP system. For late payments, here are the deadlines:

• January 2025 tax paid after the due date can still be submitted until February 28, 2025.
• VAT and Luxury Goods Tax for the January 2025 tax period can still be paid until March 10, 2025.

For late submission of the Annual Tax Return (SPT), here are the deadlines:

• January 2025 SPT can still be submitted until February 28, 2025.
• February 2025 SPT is extended until March 31, 2025.

With these deadlines, taxpayers have flexibility to adjust payments and reporting without incurring administrative penalties.

4. Sanction Waiver Mechanism: Without Tax Collection Letter (STP)

The Directorate General of Taxes (DJP) announced an interesting step: the elimination of penalties will be carried out without the need to issue a Tax Bill (STP), so taxpayers do not need to go through the hassle of submitting a special application to enjoy this reduction in fines.

For those who have already received an STP due to delays, the Head of the DJP Regional Office will automatically remove the administrative sanctions. This policy will take effect on February 27, 2025, and the entire process of elimination will occur administratively, without requiring intervention from the taxpayer.

5. Impact of This Policy on Taxpayers

This new policy is a breath of fresh air for taxpayers affected by the implementation of the DJP's Coretax system. With the elimination of penalties, they can now breathe a sigh of relief without worrying about fines due to late payments or reporting caused by system changes.

Moreover, this decision also provides a valuable opportunity for taxpayers to adapt to the DJP's Coretax, making the payment and reporting process more efficient in the future. For those who are already familiar with the old system, this is the perfect time to delve deeper and maximize the use of the DJP's Coretax without the burden of administrative fines.

6. FAQ

1. Do all taxpayers automatically receive penalty waivers?

Yes, as long as the delay in payment or reporting is due to the transition of the Coretax DJP system and in accordance with the provisions in KEP-67/PJ/2025.

2. Do I need to apply for a penalty waiver?

No, the DJP automatically waives this penalty without the need for an application.

3. What happens if I have already received a Tax Bill (STP)?

If the STP has been issued, the Head of the DJP Regional Office will waive the penalty without the need for an application from the taxpayer.

(kpl/rmt)