Legal Filing Deadlines
General Rule:
- Paper return: Must be filed by June 30, 2025 (Art. 308 § 1 para. 1 WIB 92).
- Via MyMinfin (Tax-on-web): Deadline is July 15, 2025 for both individuals and authorized representatives (Art. 308 § 1 para. 1 WIB 92).
Complex Tax Return
A complex tax return is one that includes one or more of the following specific types of income, or for the first time declares any of the following:
- Profits and/or income from self-employment
- Remuneration for company directors
- Remuneration for assisting spouses (legally cohabiting)
- Foreign professional income (including pensions, annuities, equivalent allowances, and replacement income)
- Ownership of real estate abroad
- Alimony received from or paid to a person abroad
- Loans taken out abroad
- Legal constructions
- Application of the special tax regime for inbound taxpayers and researchers
📅 Deadline for complex return:
Taxpayers whose return qualifies as complex and who normally have a deadline of July 15, 2025, may request an extension until October 16, 2025 by selecting the new checkbox in the online return:
“I believe I may file my return until 16/10/2025 because…”
→ followed by the selection of the reason for the extension.
- Paper return: June 30, 2025
- Tax-on-web: October 16, 2025 (for both individuals and authorized representatives)
(Art. 308/1, § 1, first and second paragraph WIB 92)
Flat-rate Tax Base
Taxpayers taxed on a flat-rate basis must file their tax return for assessment year 2025 no later than January 15, 2026 (Art. 308/1, § 1, para. 3 WIB 92).
Filing deadlines will be visible in the MyMinfin platform.
Deadlines for Modifying the Pre-completed Simplified Return
If the pre-completed simplified return needs to be modified by adding:
- Profits and/or income from self-employment
- and/or remuneration for company directors
- and/or remuneration for assisting spouses (legally cohabiting)
- and/or foreign professional income
→ the taxpayer or representative must request an extension by July 15, 2025.
The modified return can then be submitted no later than October 16, 2025 via MyMinfin (Tax-on-web).
- Via paper reply form: June 30, 2025
- Via MyMinfin (Tax-on-web): July 15, 2025 (for both individuals and authorized representatives)
