Now KH buddy can report monthly taxes online, without the hassle of reporting it to the Tax Office (KPP). The manual method is no longer considered effective because it takes too much time and energy. The presence of online tax reporting is expected to avoid taxpayers (WP) from tax sanctions and fines, because tax reporting must be done on time. In addition, online tax reporting makes it easier for taxpayers to submit Tax Return (SPT), which is included in the monthly tax report. SPT Pajak itself is a reporting medium in the form of a form for taxes that have been paid. Based on the reporting period, the Tax Return is divided into two, namely Monthly / Periodic Tax Return and Annual Tax Return. However, this discussion will focus on Monthly / Periodic Tax Return and how to report the monthly tax online.
Monthly / Periodic Tax Return
Monthly / Monthly SPT is a SPT used to report other parties’ taxes that have been withheld or collected each month. The most common example is Income Tax (PPh) Article 21, which requires employers to withhold tax on employee salaries.
The deadline for reporting Monthly / Periodic Tax Returns varies depending on the type of tax return. Unlike the Annual Tax Return reporting which has a maximum deadline of March 31 for Personal Annual Tax Return, Corporate Annual Tax Return on April 30 for the previous tax year. Monthly / Periodic SPT has a limit or deadline for submission no later than 20 days after the end of the tax year, this provision has been regulated in regulations issued by the Minister of Finance.
If the deadline coincides with a holiday, including Saturday or national holiday (set by the government), then the SPT reporting can be advanced to the next working day. The following are details of the deadline for Monthly / Periodic SPT reporting that KH Pals must know, among others:
- Report SPT Masa PPh 4 (2): For the deadline for reporting Periodic Income Tax Return Article 4 paragraph 2 on the 20th of the following month.
- Report Periodic Income Tax Return 15: Same as Periodic Income Tax Return 4 paragraph 2, which is on the 20th of the following month.
- Lapor SPT Masa PPh 21: Share SPT Masa Income Tax Article 21 no later than the 20th of the following month.
- Report Periodic Income Tax Return 22: No later than the last working day of the following week, because the report is done weekly.
- Government Treasurer: The deadline for reporting Periodic Income Tax Return Article 22, no later than the 14th of the following month.
- Certain collectors: The latest reporting of Periodic Income Tax Return Article 22 on the 20th of the following month.
- Report Periodic Income Tax Return 23/26: The deadline for reporting Periodic Income Tax Return Article 23/26 is on the 20th of the following month.
- Lapor SPT Masa PPh 25: SPT Masa Income Tax Article 25 is on the 20th of the following month.
- Report Periodic Income Tax and Sales Tax Return: Income Tax and STLG by PKP have a deadline at the end of the following month after the end of the tax period.
- Customs: On the last working day of the following week, as reports are done on a weekly basis.
- Treasurer: Has a deadline of the 14th of the following month.
- Non-Treasurers: No later than the 20th of the following month.
- Specific Collector: The deadline is on the 20th day after the end of the last tax period.
Although there are differences in the reporting deadline with the Annual Tax Return, taxpayers who do not report Monthly / Periodic Tax Returns on time or not in accordance with the applicable deadline, of course, will be subject to sanctions in the form of fines. If the taxpayer is late in reporting taxes for the VAT Periodic Tax Return, the taxpayer will be sanctioned in the form of a calculation of the interest rate of tax administrative sanctions that is updated every month. Next, we will discuss how to report monthly tax online or report Monthly / Periodic SPT. KH Pals need to know that the method of online monthly tax reports is different between Income Tax and VAT. In fact, the reporting of Periodic Income Tax Return itself is different from several types of income tax.
- Periodic Income Tax Return: Reporting of Periodic Income Tax Return is done through e-Filing, while reporting of Periodic Income Tax Return 4 (2), Income Tax 15, Income Tax 22, Income Tax 23, Income Tax 26 can be done through e-Bupot Unifikasi.
- SPT Masa PPN: Done through e-Invoicing.
KH pals must also note that to be able to report tax online, you must fulfill the requirements for reporting Tax Return, such as NPWP and EFIN or Electronic Certificate, and have a Klikpajak online tax account.
ALSO READ: Check out the Provisions of the Latest Income Tax Rate (PPh) 2023 Here!
That’s the discussion about monthly tax reports ranging from the types to how to report them online, which of course makes it easier for taxpayers to report taxes.
KH Contact
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