Recently, DGT added a feature to the E-Form of Individual SPT

The Directorate General of Taxes (DGT) has just announced the addition of a new feature in the Annual Individual Income Tax Return e-Form. Updates are made on Forms 1770 & 1770S.

DGT revealed that there is still an update on the implementation of the e-Form. The update was carried out in the form of additional features in the 1770 & 1770S Annual Personal Income Tax Return (OP) e-Form in sync with the adjustments to the provisions of the HPP & PP Law Number 55 of 2022. Some of the added features are:

1. Annual PPh OP 1770 E-Form in attachment 1770-III part A number 16

There is an additional feature "PP 23 / PP 25", where individual taxpayers with certain gross turnover can also calculate gross income up to IDR 500 million which is not subject to PPh

If the Taxpayer clicks on the sign in the box that reads "PP23 / PP55" then an additional PP55 letter will appear accompanying PP23 in the top right.

In Appendix 1770-III A number 16, Final PPh can also be filled in manually. Previously, the amount of Final Income Tax paid was filled in automatically which caused the entire gross income to be tax payable. By updating this e-Form, tax on turnover of up to IDR 500 million can be filled in with the number 0, which means no tax is payable.

2. Annual PPh OP 1770 E-Form in attachment 1770-III part B number 6

In this section there are additional income options that are excluded from PPh objects, namely:

• Earnings of Foreign Citizens (Foreign Citizens) with certain skills originating from outside Indonesia.
• Earning compensation/replacement in kind and/or enjoyment.

3. Annual PPh OP OP 1770S E-Form in attachment 1770 S-I part B number 6

In this section there are also additional income options that are excluded from PPh objects, namely:

• Earnings of Foreign Citizens (Foreign Citizens) with certain skills originating from outside Indonesia.
• Earning compensation/replacement in kind and/or enjoyment.