The Indonesian Directorate General of Taxes has issued Decision No. KEP-79/PJ/2025, which provides relief to individual taxpayers. Under this policy, administrative penalties will be waived for individual taxpayers who are late in paying Article 29 income tax and/or submitting their annual tax returns for 2024.
This decision was issued because the tax return submission deadline fell during the national holidays and collective leave for Nyepi Day (Saka New Year 1947) and Eid al-Fitr 1446 AH.
The details are as follows.
Tax obligation | Normal deadline | Extended deadline (without administrative penalty) |
Payment of Article 29 income tax for tax year 2024 | March 31 2025 | April 11 2025 |
Submission of annual individual income tax return for tax year 2024 | March 31 2025 | April 11 2025 |
No administrative penalties will be imposed on individual taxpayers who made payments and/or submitted tax returns after March 31 2025 up to April 11 2025. The elimination of these penalties will be implemented by not issuing a tax collection letter.
Customs audit and excise audit procedures
In order to implement the provisions in Article 34 of Minister of Finance Regulation No. 114 of 2024, on February 28 2025, the Director General of Customs and Excise (DGCE) issued Regulation No. PER-2/BC/2025 (PER-2 DGCE) regarding the Determination of Technical Guidelines for Customs Audit and Excise Audit Procedures.
PER-2 DGCE replaces and revokes several regulatory frameworks that outlined the procedures applicable to audits conducted by the DGCE, including planning, implementation, monitoring, evaluation, and quality assurance.
PER-2 DGCE specifically regulates the adjustment of the audit period and the adjustment of the customs audit and excise audit mechanism.
While maintaining the audit types in PER-35 of 2017 (i.e., general audit, investigation, and special audit), Article 5 of PER-2 DGCE adjusts their applicable periods, as follows:
The period of a general audit is set at 21 months until the end of the month before the issuance of the assignment letter; and
The periods of investigation audits (in the context of prosecution and investigation) and special audits (in the context of objection) are determined in accordance with the needs of the DGCE.
Furthermore, Article 25 of PER-2 DGCE stipulates the following fundamental reasons for extending the audit period to a maximum of 10 years:
There are indications of violations committed during or outside the audit period;
Information arising from other parties regarding indications of customs and/or excise violations committed outside the audit period;
Other relevant information, based on the judgement of the audit team; and
Based on orders or requests issued by the director general, the head of a regional office, or the head of a main service office.
PER-2 DGCE also clarifies that an extension of the audit periods mentioned above can be requested for partial and full audit objections. Furthermore, if a request for an extension of the audit period is submitted, the audit director, the head of a regional office, or the head of a main service office is authorised to approve or reject the request.
This regulation became effective on March 1 2025, with the aim of improving the quality of customs audit and excise audit examinations conducted by the DGCE.
Free trade zone customs declarations
The DGCE has issued Regulation No. PER-4/BC/2025 concerning Free Trade Zone Customs Declarations (PER-4 DJBC) as a derivative regulation of Minister of Finance Regulation No. 113 of 2024.
A free trade zone customs declaration (PPFTZ) is used for the entry of goods into a free trade zone or the release of goods from a free trade zone.
In Article 2 of this regulation, a PPFTZ includes notification in the context of:
The entry of goods into the free trade zone from outside the customs territory;
The entry of goods into the free trade zone from other places within the customs territory;
The release of goods from the free trade zone to outside the customs territory (defined as an export customs declaration);
The release of goods from the free trade zone to another free trade zone;
The release of goods from the free trade zone to bonded storage;
The release of goods from the free trade zone to a special economic zone; and
The release of goods from the free trade zone to other places within the customs territory.
The submission of a PPFTZ is initiated by the “entrepreneur” and is made available in electronic format via the service computer system, which is connected to the Indonesia National Single Window system. In the event that the submission of a PPFTZ is not carried out by the entrepreneur, the entrepreneur has the option of delegating it to a customs broker (PPJK).
In the event of the service computer system malfunctioning or being offline, the application may be submitted:
Using the data exchange media provided by the customs office; or
In writing.
If the entrepreneur or PPJK submits an application for changes of data due to a data error in the PPFTZ, the head of the customs office or a designated customs and excise officer shall investigate the application. The head of the customs office or a designated customs and excise officer is required to approve or reject the PPFTZ data amendment within three working days from the receipt of the application.
Amendments to PPFTZ data may be effected under the following conditions:
The status of the goods has not been entered into the customs territory or other places treated as equivalent to temporary storage where the goods are loaded (gate in); and/or
A determination has not yet been issued by the customs and excise officer.
An entrepreneur or a PPJK is allowed to submit an application for cancellation of a PPFTZ that has received a registration number and date to the head of the customs office via the service computer system.
A PPFTZ may be cancelled in the event of:
An error in the transmission of PPFTZ data to an incorrect customs office (i.e., not the customs office where the goods are entered or released);
The submission of PPFTZ data on the same entry or release of goods being carried out more than once;
The cancellation of a customs declaration of transportation of goods declared in the PPFTZ;
The goods for which the PPFTZ is submitted not being unloaded or loaded in the customs territory; and/or
The destruction of goods that have not received a goods release approval Letter due to force majeure.
Entrepreneurs and/or PPJKs are expected to comply with PER-04/BC/2025 to ensure the smooth entry and/or exit of goods to or from areas requiring a PPFTZ. The detailed steps and procedures – along with the formats stipulated for the PPFTZ application, amendment, and/or cancellation mechanisms – can be found in the appendix to the regulation. In instances where the stipulated format is not yet available, entrepreneurs and/or PPJKs are permitted to utilise the existing service computer system format.
The amendment and cancellation of a PPFTZ in the context of the release of goods from a free trade zone to a location outside the customs territory is executed in accordance with the prevailing laws and regulations within the customs domain.
This regulation became effective on March 31 2025.
