Tax Collection Letter (STP)

An STP (Tax Collection Letter) is used to collect tax and/or administrative penalties in the form of interest and/or fines. Governed by Article 14 of UU KUP. DJP issues an STP when: current-year income tax is unpaid or underpaid; a return has arithmetic or writing errors leading to underpayment; a taxpayer is subject to penalty interest or fines; a PKP fails to issue or issues a late Tax Invoice. STP has the same legal force as an SKP. Payment is due within 1 month of the STP issuance date.

This article is for education, not tax advice.

Example

Budi files his individual annual return late. DJP issues an STP imposing the Rp 100,000 late-filing penalty under Article 7 of UU KUP. Budi must pay within 1 month.

Source: Article 14 UU KUP No. 28/2007