The Indonesian tax system requires citizens and business owners to submit a tax return every year. Personal tax return is one of the tax return forms that individuals must fill out to report their personal income and tax liabilities. Here are some types of personal tax return forms that are commonly used in Indonesia:
1. Annual income tax return of an individual (1770):
- Description: this form is used by Indonesian citizens or NPWP owners to report all income and assets in one tax year.
- Main contents: details of income, assets, and tax deductions.
- Return deadline: typically, the return deadline for this form is March 31 of each year.
2. Income Tax Return article 21/26 (1721 A1):
- Description: used by employees who receive income from an employer, this form reports income subject to Article 21 or Article 26 tax.
- Main contents: income details, tax deductions, and tax credits.
- Return deadline: normally, the return deadline of this form is the 20th of each month.
3. Income Tax Return Article 23 (1721 A2):
- Description: for companies or individuals who pay income subject to Article 23 tax, this form is used to report and pay that tax.
- Main contents: details of income subject to taxation Article 23, the amount of tax payable.
- Refund deadline: normally, the refund deadline of this form is 20th of every month.
4. Income Tax Return Article 25 (1721 A3):
- Description: used by corporate taxpayers who pay or withhold Article 25 tax.
- Main contents: details of payment of Article 25 tax, information about the recipient of income.
- Return deadline: normally, the return deadline of this form is the 20th of each month.
5. Income Tax Return Article 29 (1721 A4):
- Description: used by corporate taxpayers who pay or withhold taxes Article 29.
- Main contents: details of payment of tax Article 29, information about the recipient of income.
- Return deadline: normally, the return deadline of this form is the 20th of each month.
6. Annual Income Tax Return of an individual does not have a tin (1770 S):
- Description: used by taxpayers who do not have a Taxpayer Identification Number (TIN) to report income and tax liabilities.
- Main contents: details of income, assets, and tax deductions.
- Return deadline: typically, the return deadline for this form is March 31 of each year.
7. Annual income tax return Article 4 paragraph (2) (1771):
- Description: used by corporate taxpayers to report income subject to tax Article 4 paragraph (2).
- Main contents: details of income, assets, and tax deductions.
- Return deadline: typically, the return deadline for this form is March 31 of each year.
8. Annual VAT return (1111):
- Description: used by taxpayers engaged in business activities subject to Value Added Tax (VAT).
- Main contents: details of sales, purchases, and VAT liabilities.
- Return deadline: normally, the return deadline of this form is the 20th of each month.
9. Income tax return article 25/29 annual Board (1721 A4):
- Description: used by corporate taxpayers to report and pay Article 25 or Article 29 taxes.
- Main contents: tax payment details Article 25 or Article 29.
- Return deadline: typically, the return deadline for this form is March 31 of each year.
10. VAT tax return (1111 PM):
- Description: used by taxpayers engaged in business activities to periodically report and pay VAT.
- Main contents: details of sales, purchases and VAT liabilities.
- Return deadline: normally, the return deadline of this form is the 20th of each month.
It is important to note that this information covers commonly used tax return forms up to the limit of my understanding as of January 2022. Tax regulations are subject to change, and it is highly recommended to refer to the official guidelines published by the Directorate General of taxes or consult with a tax expert to ensure proper compliance.