Tax Amnesty

About Tax Amnesty

Tax Amnesty is an initiative to grant a waiver of taxes owed by taxpayers (WP – Wajib Pajak), as well as administrative sanctions and tax crime sanctions by participating in the tax amnesty program to disclose assets and pay the Redemption Money

Tax Amnesty Benefits

Waiver of Outstanding

Waiver of outstanding tax debts.

Waiver of Sanctions

Waiver of administrative sanctions and tax crime sanctions.

Exemption from Assesment

Exemption from assessment, review of tax crime indications/findings and investigation.

Revocation of Assessment

Revocation of ongoing assessment, review of tax crime indications/findings and investigation processes.

Waiver of Income Tax

Waiver of income tax due for title transfer associated with the additional assets.

Confidential

Guarantee for confidentiality of tax amnesty data, which cannot serve as the basis for any form of review or criminal investigation.

Terms and Conditions

for requesting tax amnesty

Taxpayers with NPWP

For those who have NPWP since 2015 and before, must have reported the 2015 SPT.
Sanctions for late reporting are removed.
Assets and debts that have not been reported in the 2015 SPT will be calculated and subject to ransom rates.

Taxpayers without NPWP

Register for NPWP in 2016 before participating in Tax Amnesty
All assets and debts held will be calculated and subject to ransom. Calculate and be subject to ransom.

FAQ

Frequently asked questions

Benefits

Elimination of taxes that should have been owed.
No administrative or criminal sanctions are imposed.
No audits, preliminary evidence examinations, or investigations are conducted.
Termination of the audit process, preliminary evidence examination, or investigations.
Income tax exemption for transfers of additional assets.
Guaranteed confidentiality of tax amnesty data cannot be used as the basis for any criminal investigations or inquiries.

Do not participate?

This Tax Amnesty is a unique opportunity for taxpayers who have not yet reported their entire assets. The last Tax Amnesty policy took place 32 years ago, in 1984, and it will not be available again for at least the next few decades.

Taxpayers who do not participate in the Tax Amnesty program but whose net assets are found to be unreported will be treated as income upon discovery and subject to tax and administrative sanctions in accordance with applicable tax regulations.