Income Tax Return For Individual Taxpayer

After registering and obtaining the NPWP, a taxpayer has to file the folowing tax returns:

1. Monthly Article 25 income tax return using tax payment slips (SSP) at the latest 20 days from the end of the month. An individual who is not conducting a business or who is not an independent professional is exempted from filing the monthly returns.
2. Annual individual tax return (Form 1770) at the latest 3 months from the end of a tax year. The form 1770 can be obtained from the tax ofice. (Article 3-paragraph (3) Law No. 16 Year 2000).

Before completing the tax return, individual taxpayer should know this matter :

1. Every taxpayer has to complete the tax return in Bahasa Indonesia using Latin Leters, Arabic numerals, and Rupiah curency, then sign and file it at the tax ofice where the taxpayer is registered. (Article 3-paragraph (1) and (1) a Law No. 16 Year 2000).
2. A taxpayer has to complete and file a tax return corectly, thoroughly and clearly. The tax return has to be signed. (Article 4-paragraph (1) Law No. 16 Year 2000).
3. Where a tax return is completed and signed by a person other than the taxpayer, a power of atorney must be atached. (Article 4-paragraph (3) Law No. 16 Year 2000).
4. Completion of annual income tax return by taxpayers who have to maintain bookkeeping records must be accompanied by financial statements in the form of balance sheet and income statement as wel as other information required to calculate the amount of taxable income. (Article 4-paragraph (4) Law No. 16 Year 2000).
5. For filing of 2001 annual income tax return, a taxpayer has to atach a statement of assets and liabilities (MOF Decree No. 534/KMK.04/2000 dated December 22, 2000).
6. The filing of a tax return may be done by registered mail through the Post Ofice or by such other means as regulated by the decree of the Director General of Taxation. (Article 6-paragraph (2) Law No. 16 Year 2000).