Monthly Tax Return (SPT Masa)

The Monthly Tax Return (SPT Masa) is the form used by taxpayers to report and/or pay tax due in a one-month tax period. Governed by Article 3 paragraph (1) of UU KUP. Unlike the Annual Return (SPT Tahunan), the SPT Masa is filed monthly. Common types: SPT Masa PPh 21 (due by 20th), PPh 23 (20th), PPh 25 (20th), and SPT Masa PPN (end of following month). Late filing penalties: Rp 100,000 per income tax monthly return; Rp 500,000 per VAT monthly return.

This article is for education, not tax advice.

Example

PT Berkah as a PPh 21 withholding agent must file SPT Masa PPh 21 each month by the 20th. Late filing incurs a Rp 100,000 penalty per monthly return.

Source: Article 3 paragraph (1) UU KUP No. 28/2007