The Directorate General of Taxes (DGT) has been rolling out its new Coretax system, an updated tax administration information system, for over two months. Promoted as the most advanced system capable of integrating various business tax processes, its implementation has not been as seamless as expected. Since its launch on January 1, 2025, taxpayers have faced multiple hurdles in filing and paying their taxes.
These technical challenges have led to widespread delays, particularly in the early stages of Coretax implementation. Recognizing these difficulties, the government has introduced administrative relief through the Director General of Taxes Decree Number KEP-67/PJ/2025, which waives penalties for late tax payments and tax return submissions.
According to the first dictum of the decree, the DGT formally waives administrative penalties for late tax payments and delayed tax return submissions caused by system-related issues beyond taxpayers' control.
Meanwhile, the second dictum outlines specific types of taxes, tax periods, and payment deadlines eligible for administrative sanction waivers. The details are as follows:
Based on the table above, taxpayers who miss the January 2025 period deadline for Article 21 income tax payments will not face penalties—as long as they complete their payments no later than February 28, 2025.
The same applies to Value-Added Tax (VAT), allowing taxpayers to make VAT payments for the January 2025 period without penalties until March 10, even though the normal deadline is February 28, 2025.
While the second dictum focuses on late tax payments, the third dictum addresses penalty waivers for delayed tax return submissions. It specifies the types of taxes, applicable tax periods, and extended filing deadlines, as shown below:
This administrative relief aims to ease tax payments and filings during the transition to the Coretax system. Take advantage of this opportunity. If you need assistance, Ideatax is here to help.
