In response to the transition period for the Coretax system, the Directorate General of Taxes (DJP) has announced a relaxation policy regarding the removal of administrative sanctions, as stipulated in the Director General of Taxes Decree No. KEP-67/PJ/2025. This policy aims to ease the burden on taxpayers affected by the transition to the new Coretax system.

Types of Administrative Sanction Waivers

"Taxpayers are granted the waiver of administrative sanctions for late: a. Payment and/or remittance of taxes; and/or b. Tax reporting or submission of Tax Returns (SPT), provided that the sanction was imposed due to taxpayer oversight or factors beyond their control."

Under this decree, taxpayers are eligible for administrative sanction waivers for delays in:

1. Tax payments and/or remittances
2. Tax reporting or submission of Tax Returns (SPT)

However, this waiver applies only if the delays were not due to the taxpayer's own fault but rather resulted from factors beyond their control during the transition to the DJP Coretax system.

Deadlines for Payment and Reporting Relaxation

To take advantage of this policy, taxpayers must adhere to the specified deadlines. The following are the applicable provisions for delayed tax payments and remittances eligible for sanction waivers:

1. Tax Payments and Remittances

2. Tax Reporting and SPT Submission

What If an Administrative Sanction Has Already Been Issued?

If a Tax Collection Notice (Surat Tagihan Pajak/STP) has already been issued for a late tax payment or reporting that falls under this policy, the Head of the Regional Tax Office (Kepala Kantor Wilayah DJP) will automatically remove the administrative sanction (ex officio).

Conclusion

This relaxation policy serves as an initiative by DJP to assist taxpayers in adapting to the Coretax system transition. By waiving administrative sanctions, taxpayers are expected to fulfill their tax obligations without fear of penalties due to technical issues during the transition period. Taxpayers should still pay close attention to the specified deadlines to take full advantage of this policy.

Reference: KEP-67/PJ/2025

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