Indonesia Everyting

I. Introduction
There have been technological achievements, especially in the fields of
information and transportation, and improvements are continually developing. As
a result, communication and interaction are made easier, expediting business
agreements and decisions. Increased enthusiasm for globalization as well as
escalating interdependence between persons and nations provide a strong basis
for growth and development of international transaction involving trade, service
and investment.

Consequently, each nation and country are susceptible to influencing and
being influenced by interaction and communication. From the economic
perspective, all forms of protection for the benefit of a country are eliminated until
goods, services, and capital flow in and out a country without obstacles
(borderless economy).

Efficient global production processes with maximum output will occur
because global production resources are allocated efficiently to locations or
countries which have comparative advantage. Global wealth can be attained as
goods and services are purchased at relatively low prices.

Indonesian manpower will continue to be highly mobile across national
boundaries, especially in regions where there is cross border employment. For
example, many Singaporeans in Batam but live in Singapore. Further, there are
many Indonesians who work overseas due to posting or to provide domestic
services.

Increased international transactions in the service sector provide many
benefits to Indonesia including growth in tax revenue.

Foreigners in Indonesia can be categorized as residents or non-residents
depending on the length of time they stay in Indonesia and their activities. As
soon as an individual becomes a resident in Indonesia for tax purposes, he/she
is obligated to register at the appropriate tax office. In practice, many expatriates
are reluctant to register, giving the reason that they have one employer and that
the tax on their employment income has been withheld in accordance with
paragraph 6 of article 21 of 1983 Income Tax Law, once an individual becomes a
resident taxpayer, he/she is subject to tax on worldwide income, that is, income
from sources within and outside Indonesia.

The issuance of amended income tax provisions in the year 2000, that is,
Law Number 17 year 2000, is meant to make it clear that any individual who has
become a resident should register at the appropriate local tax office.

After a taxpayer is registered and has a Tax ID Number (NPWP), he/she
has obligations and rights as regulated by the prevailing tax provisions, for

example, the obligation to pay and report monthly returns (SPT Masa) where
applicable and annual returns (SPT Tahunan).

The purpose of this manual is to provide a brief overview of tax laws and
regulations that an expatriate taxpayer residing in Indonesia should know so that
he/she is aware of his/her tax rights and obligations.

This manual is categorized into six sections - introduction, Tax
Administration, Income Tax, Frequently Asked Questions, General Information
Regarding Visa Requirements for Working in Indonesia, and Relevant Forms in
Bahasa Indonesia and Their translation in English.

II. Tax Administarion
A. Category of an Individual Taxpayer.

1. Resident
A resident tax subject shall be:
♦ An individual residing in Indonesia or
♦ An individual who is present in Indonesia for more than 183 days in
any 12 month period, or
♦ An individual who is present in Indonesia in a tax year with an intention
to reside in Indonesia.

2. Non-Resident
A non-resident tax subject shall be:
An individual not residing in Indonesia or who is present in Indonesia for
not more than 183 days in any 12 month period.
♦ who is conducting a business or carrying out activities through a fixed
based in Indonesia .
♦ who derives income from Indonesia other than from conducting
business or carrying out activities through a fixed based in Indonesia.

A taxpayer is an individual or a body which, pursuant to the provisions in
the tax law, is required to fulfill tax obligations, including tax collection or
tax withholding of certain taxes. (Article 1 paragraph (1) Law No. 16 Year
2000).

B. Tax Identification Number (Nomor Pokok Wajib Pajak-NPWP)

1. What is a Tax Identification Number?
The Tax Identification Number (NPWP) is a number issued to taxpayers
by the tax office to identify taxpayers and to assist them in fulfilling their
tax obligations. (Article 1 - paragraph (1) Law No. 16 Year 2000).

2. How to get an NPWP
Taxpayer shall be obligated to register at the tax office in the district in
which the taxpayer reside (Article 2-paragraph (1) Law No. 16 Year 2000)
by submitting the following documents:
a. Registration and change of data form
b. Copy of passport
c. Copy of limited stay permit card (KITAS)
d. Copy of work permit (for taxpayer who is an employee)
e. Copy of tax identification number of the employer (for taxpayer who is
an employee)
f. Power of attorney (if his/her registration process is done by another
party)

g. Copy of business permit (for taxpayer who is conducting business or
an independent professional)

An individual taxpayer who is an entrepreneur as mentioned in the
Circular Letter of Director General of Taxation No.: SE-40/PJ.41/2000 is
an individual who has several places of business activities. He/she is
obligated to register in his/her place of business activities as follows:
a. A taxpayer who has several places of business activities in one
operational area of the tax office must register each place of business
in each related tax office.
b. A taxpayer who has several places of business activities located in the
districts of several tax offices must register each place of business in
each related tax office.

3. What if taxpayer does not want to register?
a. The Director General of Taxation has the authority to issue an NPWP
officially. (Article 2-paragraph (4) Law No. 16 Year 2000)
b. If a taxpayer fails to register intentionally resulting in loses to the state
revenue, he/she shall be sentenced to imprisonment for period not
exceeding 6 years and shall be subject to a fine for an amount not
exceeding four times the tax unpaid/underpaid. (Article 39-paragraph
(1) Law No. 16 Year 2000)

4. What if there is a change in taxpayer’s data?
A taxpayer may inform the tax office of any change in his data (such as
change of address, change of employer, etc.) by filling the registration and
change of data form at the tax office where the taxpayer is registered.

5. What if the taxpayer is leaving Indonesia permanently or has applied
for an Exit Permit Only to the Immigration Office?
A taxpayer should state in writing that an Exit Permit Only (EPO) will be
forwarded to the tax office where he is registered, so that the tax office will
not issue a tax collection letter due to non filling or non payment of the
monthly Article 25 income tax.

The following are to be attached when submitting the deregistration
form (now known as registration and change of data form):
a. Exit Permit Only (EPO)
b. Statement from the employer stating that a taxpayer’s contract in
Indonesia has ended (for a taxpayer who is an employee)
c. Cancellation of business permit letter (for a tax payer who is conducting
business or is an independent professional)
d. Power of attorney (if his/her deregistration process is handled by another
party)
e. Original copy of taxpayer identification number card

Before forwarding the EPO, the taxpayer should fulfill other tax obligation
such as:
a. Pay any tax due which has not been paid.
b. File an annual individual tax return for the year of departure, by providing
a close approximation of his/her global income.
c. File applications for deregistration of NPWP.

C. Monthly and Annual Income Tax Return

After registering and obtaining the NPWP, a taxpayer has to file the following
tax returns:
a. Monthly Article 25 income tax return using tax payment slips (SSP) at the
latest 20 days from the end of the month. An individual who is not
conducting a business or who is not an independent professional is
exempted from filling the monthly returns.
b. Annual individual tax return (Form 1770) at the latest 3 months from the
end of a tax year. The form 1770 can be obtained from the tax office.
(Article 3-paragraph (3) Law No. 16 Year 2000).

What the taxpayer should know before completing the tax return:
a. Every taxpayer has to complete the tax return in Bahasa Indonesia using
Latin Letters, Arabic numerals, and Rupiah currency, then sign and file it
at the tax office where the taxpayer is registered. (Article 3-paragraph (1)
and (1) a Law No. 16 Year 2000).
b. A taxpayer has to complete and file a tax return correctly, thoroughly and
clearly. The tax return has to be signed. (Article 4-paragraph (1) Law No.
16 Year 2000).
c. Where a tax return is completed and signed by a person other than the
taxpayer, a power of attorney must be attached. (Article 4-paragraph (3)
Law No. 16 Year 2000).
d. Completion of annual income tax return by taxpayers who have to
maintain bookkeeping records must be accompanied by financial
statements in the form of balance sheet and income statement as well as
other information required to calculate the amount of taxable income.
(Article 4-paragraph (4) Law No. 16 Year 2000).
e. For filing of 2001 annual income tax return, a taxpayer has to attach a
statement of assets and liabilities (MOF Decree No. 534/KMK.04/2000
dated December 22, 2000).
f. The filing of a tax return may be done by registered mail through the Post
Office or by such other means as regulated by the decree of the Director
General of Taxation. (Article 6-paragraph (2) Law No. 16 Year 2000).

D. Tax Payment

The taxpayer has to pay the tax due to the state treasury via Post Office
and/or a State Owned Bank or Local Government Owned Bank or any other

place of payment stipulated by the Minister of Finance. (Article 10-paragraph
(1) Law No. 16 Year 2000).

1. Payment of Monthly Installment Article 25 Income Tax
For Monthly Article 25 Income Tax Return, the monthly tax installment
payment is due no later then 15 days from the end of the month. If the 15th
is a public holiday, Saturday or Sunday, the due date is the following day
(Article 9-paragraph (1) Law No. 16 Year 2000).

The amount of monthly installment which should be paid by taxpayer shall
be equal to the tax due according to the annual income tax return for the
preceding year, deducted by income tax under Article 21, 22, 23, and 24;
then divided by 12 (twelve) or the number of months for part of the tax
year. For the months before the due date of the annual income tax return
(January-February), the amount of monthly Article 25 income tax shall be
equal to such amount paid in the last month (December) of the preceding
tax year.
For an individual taxpayer who is conducting a business or is an
independent professional an has several places of business, the monthly
Article 25 income tax payable in the current tax year shall be 1 % (one
percent) of the monthly gross turnover from each place of business
(Section 3 of Circular Letter No.: SE-40/PJ.41/2000 dated 29 December
2000).

For a new taxpayer who is conducting a business or is an independent
professional, the monthly Article 25 income tax shall be equal to the
income tax liability calculated using the normal tax rate on annualized net
income, divided by 12 (twelve). The amount of that net income is
previously deducted by the non-taxable income threshold amount (Article
2 of Minister of Finance Decree No.: 522/KMK.04/2000 dated 14
December 2000).

However, for a new taxpayer other than the above mentioned, the monthly
Article 25 income tax shall be equal to the income tax liability calculated at
10% of annualized net income, divided by 12 (twelve). The amount of that
net income is previously deducted by the non-taxable income threshold
amount (Circular Letter Number SE-31/PJ.4/1995 dated June 21, 1995).

2. Payment of Annual Individual Tax Return Article 29 Income Tax
The tax underpayment based on the annual tax return should be paid by
the 25th of the third month after the end of a tax year or part of a tax year,
before the annual tax return is filed (Article 9-paragraph (2) Law No. 16
Year 2000).

3. Payment of Tax Assessment

Additional payments required as a result of a Tax Collection Letter (STP),
Tax Underpayment Assessment (SKPKB), Additional Tax Underpayment
Assessment (SKPKBT), or Tax Correction Notice, Decision Letter on
Objection or Appeal should be paid at the latest one month from the date
of issuance (Article 9-paragraph (3) Law No. 16 Year 2000).

4. Payment of Exit Tax
An individual taxpayer who travels abroad has to pay exit tax at a counter
located at each point of departure from Indonesia through land, sea, and
air. The tax is paid at the counter by using an Exit Tax Form or paid at the
post office or a bank authorized to receive tax payments on behalf of the
Director General of Taxation by using tax payment slip (SSP). (Article 25-
paragraph (8) Law No. 17 Year 2000).

E. Bookkeeping/Recordkeeping

An individual taxpayer who is conducting a business or is an independent
professional shall be obliged to maintain bookkeeping. However, an
individual taxpayer who according to the provisions of the tax laws is
permitted to calculate net income by using the Net Income Calculation Norm
is not obliged to maintain bookkeeping. (Article 28-paragraph (1) Law No. 16
Year 2000).

A taxpayer who is allowed to calculate net income by using the Net Income
Calculation Norm is an individual taxpayer with annual gross turnover less
than Rp. 600,000,000.00 (six hundred million rupiah). (Article 14-paragraph (2)
Law No. 17 Year 2000).

An individual taxpayer who is conducting business or is an independent
professional with annual gross turnover of RP. 600,000,000.00 or more is
obliged to maintain bookkeeping and if his/her annual gross turnover is less
than Rp. 600,000,000.00 is obliged to maintain records, except if that
taxpayer chooses to maintain bookkeeping. A taxpayer who has annual gross
turnover less than Rp. 600,000,000.00 and does not choose to maintain
bookkeeping, calculates his/her net income with Net Income Calculation
Norm if he/she has informed the Director General of Taxation within the first 3
(three) months of relevant tax year. (Article 1 of Decision Letter Director
General of Taxation No. Kep-536/PJ./2000).

Recordkeeping must be done by:

a. An Individual taxpayer who is conducting business or is an independent
professional, who is permitted to calculate his/her Net Income Calculation
Norm; and

b. An individual taxpayer who is not conducting business or is not an
independent professional. (Article 1 of Decision Letter of Director General
of Taxation No. Kep-520/PJ./2000).

F. Tax Auditing

The definition of auditing is a series of activities to search, collect and process
data and/or other information within the scope of:
a. Supervising tax compliance in the following circumstances:
Where a tax return shows a refund to the taxpayer.
Where a tax return is not filed or the time at which it was filed was not
stipulated.
Where a tax return meets the criteria determined by the Director
General of Taxation.
Where there are indications that other tax obligations are not being
fulfilled.

b. Meeting other objectives in the implementation of the provisions of the tax
laws in the following circumstances:
The issuance of Tax Identification Number (NPWP).
The determination of the amount of monthly tax installment for a new
taxpayer.
Where a taxpayer applies for an objection or appeal.
The collection of data for the compilation of the deemed tax calculation.
The verification of data/tools of information.
Other objectives in the scope of implementation of the provisions of the
tax laws.


G. Other Rights of the Taxpayer

1. Extension of time to file the Annual Tax Return
The Director General of Taxation may, at the request of a taxpayer,
extend the period for filing an annual tax return for a maximum period of 6
months.
The request shall be in writing and accompanied by a statement
estimating the amount of tax due for 1 (one) tax year and proof of
settlement of the tax due.
(Article 3-paragraph (4) and (5) Law No. 16 Year 2000).

2. Amendment of a Tax Return
a. A taxpayer may on his own initiative amend a tax return that has been
filed by submitting a written statement within two years from end of a
tax period, part of a tax year, or a tax year, provided the Director
General of Taxation has not started an audit.

b. Where the taxpayer amends the tax return himself resulting in an
increase in the amount month of tax due, the taxpayer will be subject
to a penalty of 2% (two percent) interest per month on the amount of
tax underpaid, calculated from the filing due date of the tax return up to
the date of payment resulting from amendment of the tax return.
c. If an audit has been done, but an investigation has not been conducted
into wrong doing committed by a taxpayer, there shall be no
investigation of the wrong doing of the taxpayer if the taxpayer on his
own initiative discloses the errors and pays any tax underpaid along
with a fine equal to twice the amount of tax underpaid.
d. If the period for amending a tax return as prescribed in paragraph (1)
has lapsed, provided the Director General of Taxation has not issued a
tax assessment, a taxpayer may on his own initiative disclose in a
separate report nay inaccuracy in the completion of a tax return
already filed, which causes:
i. the amount of tax payable to increase; or
ii. the loses based on the tax payable to increase; or
iii. the total assets to increase; or
iv. the total equity to increase.
e. Any tax underpayment arising from the disclosure of inaccuracies in
completing a tax return as prescribed in article 8 paragraph (4) along
with penalty of 50% of the amount of tax underpaid, shall be paid by a
taxpayer before submission of the above report.
f. Although the period allowed for amending a tax return as referred to in
paragraph (1) has lapsed and as long as the Director General of
Taxation has not initiated an audit, a taxpayer may amend the annual
income tax return already filed in either of these situations:
i. The taxpayer receives a Decisions Letter on an objection to a tax
assessment of a previous year’s tax return and the amount of fiscal
loss stated on the Decision Letter is different from the tax
assessment; or
ii. The taxpayer receives a Decision Letter on an appeal to an
objection to a tax assessment of a previous year’s tax return and
the amount of fiscal loss stated on the Decision Letter is different
from the amount stated on the Decision Letter on the objection.
This amendment should be done within 3 months after the Decision
Letter on the objection or appeal is received. (Article 8 Law No. 16
Year 2000)

3. Installment or Postponement of Tax Payment
The Director General of Taxation, at the request of a taxpayer, may give
his approval to the installment or postponement of tax payment, including
underpaid taxes as prescribed in paragraph 2, for maximum period of 12
months. The implementation shall be confirmed by decree of the Director
General of Taxation. (Article 9-paragraph (6) Law No. 16 Year 2000).

4. Tax Overpayment
a. In the implementation of tax obligations the following may happen:
i. The total tax payable in a tax year is less than total tax paid or
ii. The tax which is actually not due has been paid and therefore
becomes a tax overpayment. (Article 17 Law No. 6 Year 1983)
b. There are 2 ways to request a refund for the above:
i. by submitting an annual tax return
ii.by submitting a letter addressed to the Head of Tax Office
requesting the refund.
c. After carrying out an examination or audit the Director General of
Taxation will issue a Tax Overpayment Assessment (SKPLB) within
twelve months after receiving the request for refund from taxpayer. If
the issuance of Tax Overpayment (SKPLB) exceeds the time period
specified, the request for a refund from the taxpayer shall be
considered granted. (Article 17-paragraph (1) Law No. 6 Year 1983)
d. The tax overpayment based on the Tax Overpayment Assessment
(SKPLB) shall be refunded, but where it appears that the taxpayer still
has tax payable, the overpayment shall be directly used to settle the
arrears first.(Article 11-paragraph (1) Law No. 16 Year 2000).
e. Upon issuance of the Tax Overpayment Assessment (SKPLB). The
taxpayer has to provide information to the tax office to transfer the
overpayment to him. The tax overpayment shall be paid within a
maximum period of one month from the receipt of the above-
mentioned information. (Article II-paragraph (2) Law No. 16 Year 2000).
f. If a refund of tax overpayment is delayed beyond one month, the
Government shall pay interest of 2% per month on the late refund,
calculated from the end of the time limit provided for in Article 11
paragraph (2) Law No. 16 Year 2000 up to of the date the refund is
made. (Article 11-paragraph (3) Law No. 16 Year 2000).

5. Amendment of Tax Assessment Letter (SKP)
a. The Director General of Taxation on his own authority, or at the
request of a taxpayer, may correct a Tax Assessment, a Tax Collection
Notice, Decision Letter on objection, Decision Letter on reduction or
cancellation of administration penalties, Decision Letter on reduction or
cancellation of incorrect tax assessment, or Decision Letter on refund
of initial tax overpaid, which contain errors in writing or calculation or
errors in the application of specific provisions of the tax laws.
b. The Director General of Taxation, within 12 months from the date the
application is received, must issue a decision on the application for
correction.
c. When the period of time as prescribed in paragraph (2) has lapsed and
the Director General of Taxation fails to issue a decision, the
application shall be deemed granted. (Article 16 Law No. 16 Year
2000).

6. Petition by a Taxpayer or a Tax Responsible Party
A petition by a taxpayer/tax responsible party against:
a. the execution of an Enforcement Order, confiscation or auction of
assets;
b. a decision relating to the implementation of a tax decision, other than
what is prescribed in Article 25 paragraph (1) and Article 26;
c. a decision on correction as provided for under Article 16 that relates to
Tax Collection Letter (STP);
d. a decision as provided for under Article 36 that relates to Tax
Collection Letter (STP);
may only be submitted to a tax court. (Article 23-paragraph (2) Law No. 16
Year 2000).

7. Objection
a. A taxpayer may file an objection with the Director General of Taxation
only on account of:
i. a Tax Underpayment Assessment;
ii. an Additional Tax Underpayment Assessment;
iii. a Tax Overpayment Assessment;
iv. a Nil Tax Assessment;
v. withholding or collection by third party on the basis of the provisions
of the tax laws.
b. An objection shall be submitted in writing in the Indonesian language,
stating the amount of tax due or tax withheld or collected, or the
amount of loss as calculated by the taxpayer, supported by clear
reasons.
c. An objection shall be filed within 3 (three) months from the date of
issuance of an assessment, or the date of withholding or collection as
referred to in paragraph (1), except where the taxpayer can
demonstrate that such a time limit cannot be fulfilled due to
circumstances beyond his control.
d. An objection that does not meet the requirement prescribed in
paragraph (a), (b), and (c) shall not constitute a valid objection, and as
such will not be taken under consideration.
e. The receipt for an objection letter given by designated official of the
Director General of Taxation or the receipt given for an objection sent
by registered mail shall constitute proof of receipt of the objection in
the interest of the taxpayer.
f. If requested by a taxpayer for the purpose of submitting an objection,
the Director General of Taxation shall be obliged to provide written
information on matters which constitute the basis for imposition of tax,
loss calculation, withholding or collecting of tax.
g. The filing of an objection shall not defer the obligation to pay tax and
the implementation of tax collection. (Article 25 Law No. 16 Year 2000).
h. Additional information relating to objection:

i. The Director General of Taxation, within a period of 12 months from
the date the objection letter is received, shall be obliged to issue a
decision on the objection application on put forth.
ii. Before the decision letter is issued, the taxpayer can submit
additional reasons or written explanation.
iii. The decision of the Director General of Taxation may accept in full
or in part an objection, reject or add the total tax payable.
iv. Where the taxpayer is objecting to the tax assessment which was
issued due to non filing of tax return (Article 13 paragraph 1 letter b),
and not maintaining bookkeeping (Article 13 paragraph 1 letter d),
the taxpayer should provide proof of the incorrect tax assessment.
v. When the period of time as prescribed in paragraph (1) has lapsed
and the Director General of Taxation fails to issue a decision, the
objection shall be deemed granted. (Article 26 Law No. 16 Year
2000).

8. Appeal
a.
i. A taxpayer may lodge an appeal with a tax court only after a
Decision Letter on the objection has been issued by the Director
General of Taxation.
ii. The decision of the tax court is not a decision of State
Administration Court.
iii. An appeal as referred to in paragraph (i) shall be submitted in
writing in the Indonesian Language, with clearly stated reasons,
within 3 months from the date the Decision Letter on objection is
received, with a copy of the Decision Letter attached.
iv. The filing of an appeal shall not defer the obligation to pay taxes
and the implementation of tax collection.
v. A court as referred to in paragraph (i) and Article 23 paragraph (ii)
shall be prescribed by law. (Article 27 Law No. 16 Year 2000).

b. Where an objection or appeal that leads to an increase in tax payment,
is accepted in part or in full, provided that the tax due as prescribed in
the Tax Underpayment Assessment and/or Additional Tax
Underpayment Assessment has been paid, any tax overpayment shall
be given compensation of 2% interest per month for a maximum of 24
months calculated from the date of payment that results in the tax
overpayment until the issuance of the Decision Letter on objection or
appeal. (Article 27A-paragraph (1) Law No. 16 Year 2000).
c. Interest of 2% as prescribed in paragraph (b) is also given upon
overpayment of a fine as provided for under Article 19 paragraph (1)
based on the Decision Letter on reduction/cancellation of the
administrative penalties, as a result of the issuance of the Decision
Letter on objection /appeal that accepts in part or in full the taxpayer’s
request. (Article 27A-paragraph (2) Law No. 16 Year 2000).

9. Reduction/Cancellation of Administrative Sanction and
Reduction/Revocation of Incorrect Tax Assessment
The Director General of Taxation may:
a. reduce or cancel administrative sanctions such as interest, fines, and
surcharges payable pursuant to the tax regulation where the sanction
is exercised due the taxpayer’s disregard or the other than his intention
fault;
b. reduce or revoke incorrect tax assessment. (Article 36-paragraph
(1) :aw No. 16 Year 2000)

H. Tax Administrative Sanction

1. If a tax return is not filed within the time limit or within the extended filing
time limit, a fine of Rp. 50,000 shall be imposed for Monthly Tax Return
and Rp. 100,000 for an Annual Tax Return. (Article 7-paragraph (1) Law
No. 16 Year 2000).

2. If payment of tax is undertaken after the due date for payment, the
taxpayer shall be subject to a penalty of 2% interest monthly, calculated
from the due date of payment up to the date of payment. Part of a month
is treated as a full month. (Article 9-paragraph (2a) Law No. 16 Year 2000).

3. If the Director General of Taxation finds evidence that the amount of tax
due according to the tax return is incorrect, it shall decide on the correct
amount of tax due. (Article 12-paragraph (3) Law No. 16 Year 2000).

4. The Director General of Taxation may issue a Tax Collection Letter if:
a. Income Tax in the current year is unpaid or underpaid.
b. Based on the result of a verification of a tax return, there is an
underpayment of tax arising from errors in writing and/or calculation.
c. A taxpayer is subject to a fine and/or interest
(Article 14-paragraph (1) Law No. 16 Year 2000)

5. When the tax payable, based on Tax Underpayment Assessment, or
Additional Tax Underpayment Assessment, and the increased amount of
tax payable based on a Tax Correction Notice, Decision Letter on
objection/appeal, is underpaid or unpaid on the due date, there shall be a
penalty of 2% per month for the period, from the due date of payment
through the date of actual payment of the amount stated in the Tax
Collection Letter. Part of a month is deemed as a full month. (Article 19-
paragraph (1) Law No. 16 Year 2000).

6. Where a taxpayer is allowed an installment or postponement, interest of
2% per month is applied. Part of a month is deemed as a full month.
(article 19-paragraph (2) Law No. 16 Year 2000).

7. Where a taxpayer is allowed to extend the filing of the tax return and the
estimated tax calculation turns out to be less than the actual tax due,
interest of 2% per month is applied to the underpayment, calculated from
the initial filing deadline of the tax return up to the date. (Article 19-
paragraph (3) Law No. 16 Year 2000).

8. The amount of tax payable based on Tax Collection Letter (STP), Tax
Underpayment Assessment (SKPKB), Additional Tax Underpayment
Assessment (SKPKBT), Correction Notice, Objection Notice, or Appeal
Decision, which increases the total amount af tax payable and which is
unpaid by the taxpayer within one month from the date of issuance of the
abovementioned letters, assessments and notices shall be collected by an
Enforcement Order. (Article 20-paragraph (1) Law No. 16 Year 2000).

I. Tax Crime Sanction

1. Whosoever because of negligence:
a. Fails to file a tax return.
b. Files an incorrect or incomplete tax return or attaches incorrect
information which may cause losses to the state revenue, shall be
punished by imprisonment for a period not exceeding of 1 year and/or
shall be fined an amount not exceeding 2 times the amount of unpaid
or underpaid tax. (Article 38 Law No. 16 Year 2000).

2. Whosoever intentionally:
a. fails to register, misuses or uses without authority a Tax Identification
Number or a Taxable Firm Registration Number; or
b. fails to file a tax return; or
c. files a tax return and/or the information provided is false or incomplete;
or
d. refuses to be audited or
e. shows an account, record or other document that is false or forged to
appear as if it were true; or
f. fails to keep books of accounts or record, or does not show or provide
the accounts, records or other documents; or
g. fails to deposit tax already withheld or collected;
thus causing losses to the state revenues, shall be punished by
imprisonment for a period not exceeding 6 year and shall be fined an
amount not exceeding 4 times the amount of unpaid or underpaid tax.

3. The criminal penalties prescribed in paragraph (1) shall be multiplied by 2
if an individual repast a criminal tax offence within 1 year of completion of
the previous prison sentence.

4. Whosoever, in the course of claiming a tax refund or a tax loss carried
forward, attempts to commit a criminal tax offence by misusing or using
without authority a Tax Identification Number or a Taxable Firm
Registration Number, or files a tax return and/or information which is false
or incomplete as referred to in paragraph (1) letter c, shall be fined an
amount not exceeding 4 times the amount of the refund and/or the loss
carried forward claimed by the taxpayer. (Article 39 Law No. 16 Year 2000)

5. Whosoever is obliged to provide information or evidence as requested, but
deliberately fails to do so, or provide information or evidence that is false,
shall be punished by imprisonment for a period not exceeding 1 year and
shall be fined an amount not exceeding Rp. 10,000,000 (ten million
rupiah). (Article 41A Law No. 16 Year 2000).

6. Whosoever deliberately obstructs or complicates a criminal investigation in
the field of taxation shall be punished by imprisonment for a period not
exceeding 3 years and shall be fined an amount not exceeding Rp.
10,000,000 (ten million rupiah). (Article 41B Law No. 16 Year 2000)
a. The stipulation as mentioned in Article 38 and Article 39 shall also
apply to a representative, authorized person or officer from the
taxpayer, who initiates, joins, suggests or helps a crime in taxation.
b. The stipulation as mentioned in Article 41A and 41B shall apply to
anybody who initiates, suggests or helps a crime in taxation. (Article 43
Law No. 16 Year 2000).

III. Income Tax


A. Accretion Principle
The Tax Object shall be the income, namely any increase in economic benefit
derived by a taxpayer, which may be used for consumption or increase the
wealth of the taxpayer concerned, under any name and form whatsoever,
including:
a. Any remuneration or compensation in relation to work, services, or
activities, derived from employment or independent profession,
including: wages, salary, honoraria, doctor’s fees, actuarial fees,
accountant’s fees, lawyer’s fees.
b. Any income or compensation from any business or activity.
c. Any income from capital including from movable and immovable
assets, such as reward and gain from forgiveness of debt
(“haircuts”), etc.


B. Worldwide Income
As mentioned previously, a tax subject is divided into two categories:
a. A resident tax subject;
b. A non-resident tax subject.
A resident tax subject becomes a taxpayer if he/she derives income from
Indonesia and/or from abroad, but a non-resident tax subject becomes a
taxpayer if he/she derives income from Indonesia.
One important difference between a resident taxpayer and a non-resident
taxpayer is that a resident taxpayer is taxed on his/her income originating
from Indonesia and/or from abroad, however a non-resident taxpayer is taxed
on his/her income derived only from Indonesia. Therefore, any individual
residing in Indonesia or any individual staying in Indonesia for more than 183
days within a period of 12 months, or any individual who, within a fiscal year,

stays in Indonesia and intend to reside in Indonesia, is taxed on his/her
worldwide income under any name and form whatsoever.
The tax object also includes any income derived by a taxpayer’s wife and/or
his children who are considered to be the taxpayer’s dependents.


C. Self-Assessment
Since The Income Tax Law of 1983 was enacted, there are some basic
principles which were followed under taxation law in Indonesia. One of the
basic principles is self-assessment, which means that the taxpayer is given
the trust and responsibility to compute, pay, and report their tax obligation. In
relation to the implementation of self-assessment, the tax officials should
establish and supervise the accomplishment of that principle.


D. Withholding Concept
The basic principle in fulfilling tax obligation is that a taxpayer should
calculate, pay and report the tax due by himself/herself. However, in certain
conditions, the fulfillment of tax obligation is regulated through withholding
and collection concept by third parties. This concept is implemented in
accordance with fulfilling the tax obligation as regulated in Article 4 paragraph
2, Article 21, Article 22, Article 23, and Article 26 of The Income Tax Law.
This concept states that the amount of tax due must be withheld or collected,
paid and reported by the party that provides the income.


E. Category of Income
In reporting the tax obligation, any income derived by an individual taxpayer
can be categorized into:
1. Income from business or an independent profession.
Any form of income connected with conducting a business or exercising
an independent profession consists of income from trading, manufacturing,
professional services (such as doctor and consultant) and other forms.

2. Employment income consists of salary, wages, pension payment,
allowance, honoraria, insurance premiums, benefits in kind, bonuses, and
other remuneration in relation to employment. In principle, benefit in kind
is taxed in the hands of employer; however the tax maybe shifted to
employees, when such benefit in kind is distributed in the form of money.
Additionally the latter treatment is also applicable when the benefit in kind
is provided by:
a. A non-tax subject (for example, a representative office or embassies);
b. A self employed individual who uses the norm to calculate his/her
business profit;
c. A taxpayer is working for a business that subject to final tax.


3. Other income.
Generally, other income consists of passive income, such as:
• Interest, including premiums, discounts, and compensation in relation
to loan repayment guaranty;
• Dividends, under any name and form whatsoever;
• Insurance payment by an insurance company to policy holders, and
distribution of the surplus of a cooperative (“sisa hasil usaha”);
• Royalties;
• Lottery prizes and rewards;
• Gain on sale or transfer of property;
• A tax refund which has already been recorded as an expense;
• Gain from haircut/forgiveness of loan;
• Foreign exchange gain;
• Insurance premiums;
• Any other income which has not been taxed.


F. Tax Rates
The following table shows the income tax rates applicable to individuals who
are residents of Indonesia.

Tax Rates for 2000
Taxable Income Tax Rate
Up to Rp 25,000,000.00 10%
In excess of Rp 25,000,000.00 to Rp 15%
50,000,000.00
In excess of Rp 50,000,000.00 30%


Tax Rates for 2001 Onwards
Taxable Income Bracket Tax Rate
Up to Rp 25,000,000.00 5%
In excess of Rp 25,000,000.00 to Rp 10%
50,000,000.00
In excess of Rp 50,000,000.00 to Rp 15%
100,000,000.00
In excess of Rp 100,000,000.00 to Rp 25%
200,000,000.00
In excess of Rp 200,000,000.00 35%


G. Tax Deductions & Non-Taxable Income Threshold Amounts
1. The following are deductions allowed against employment income:
a. Occupational expense.
This is a deemed expense incurred by every permanent employee,
regardless of position or title, to earn, collect and maintain income
received from the employer.
The amount of occupational support for income from each employer is
5% of gross income received up to a maximum amount of Rp
1,296,000.00 in a year or Rp 108,000.00 a month calculated based on
the total period employed in the relevant year concerned.
b. Pension and old age pension expenses.
Pension expense is a deemed expense incurred by each pensioner,
regardless of the position or occupation, to earn, collect and maintain

income received from the employer. The deductible amount is 5% of
gross income, with a maximum amount of Rp 432,000.00 in a year or
Rp 36,000.00 in a month which is calculated based on the total period
employed in the relevant year.


2. The non-taxable income threshold amounts are as follows:
a. Rp 2,880,000.00 for a taxpayer;
b. An additional Rp 1,440,000.00 for a married taxpayer;
c. An additional Rp 2,880,000.00 for married taxpayer whose wife’s
income is combined with her husband;
d. An additional Rp 1,440,000.00 for each dependent.


H. Tax Credit
In calculating the income tax due at the end of a year, a taxpayer can claim all
taxes paid by him/her and/or taxes withheld/collected by third parties.
Types of tax credit which can be claimed:
1. Article 21 Income Tax
Article 21 Income Tax is income tax withheld on income paid by the
employer, the government treasurer, pension fund, or other entities that
pay pension, entities that pay honoraria and compensation related to any
service and any activity.


2. Article 22 Income Tax
Article 22 Income Tax is tax collected by the government treasurer related
to the payment for any delivery of goods and tax collected by certain
bodies/entities related to the activities in the import sector or any other
activities. The provision for the basis of collection and the nature and
amount of collection shall be stipulated by the Minister of Finance.

3. Article 23 Income Tax
Article 23 Income Tax is income tax withheld by any government agency,
body/entity, resident tax subject, sponsor, permanent establishment and
any other foreign representative office related to payment of dividends,
interests, royalties, prizes and awards, deposit interest paid by a
cooperative, rental income and compensation related to services.


4. Article 24 Income Tax
Article 24 Income Tax is income tax paid or indebted abroad on income
derived from abroad. Article 24 tax credit amount is the lower of the
following amounts:
a. Income tax paid or indebted abroad;
b. Income from abroad multiplied by Indonesian tax payable divided by
taxable worldwide income;
c. Indonesian income tax payable.


5. Article 25 Income Tax
Article 25 Income Tax is the income tax installment that shall be paid by
the taxpayer himself for each month. The amount of Article 25 Income
Tax for the current fiscal year shall be equal to the indebted income tax
amount according to the Annual Income Tax Return of the previous fiscal
year, deducted by the income tax withheld/collected by the third parties,
divided by 12 (twelve).
Article 25 Income Tax also includes the exit tax paid by a taxpayer, his
wife or his dependents when they travel abroad.

I. Calculation of Article 21 Income Tax
Briefly, the calculation of Article 21 Income Tax is as follows:
Amount
1. Salary/Wages/Old Age Pension Plan distribution : i
2. Tax Allowance : ii
3. Other Allowances/Overtime, etc. : iii
4. Honoraria and Similar Payments : iv
5. Insurance Premiums Paid by Employer : v
6. Benefits in Kind and Other Benefits : vi
7. Tantiem, Bonus, Gratuities, Production Bonuses, : vii
Christmas/Lebaran Bonuses
8. Gross Income (sum of i through vii) : viii
9. Occupational Expense : ix
10. Net Income (viii – ix) : x
11. Non-taxable Income : xi
12. Taxable Income (x – xi) : xii *
13. Article 21 Income Tax (Article 17 Tax Rates multiplied by xii) : xiii


* Taxable Income should be annualized if a taxpayer is working for only a
part of the year.


J. Calculation of Article 24 Income Tax
As mentioned above, the foreign tax credit amount is the actual tax paid
abroad, the proportionate calculation of Indonesian income tax payable
abroad, or Indonesian tax payable on taxable income, whichever is lowest.
Below are some examples of foreign tax credit calculations:


Example 1:
Tax Rate
Amount
Domestic Income Rp 200,000,000.00
Rp 100,000,000.00 + 30%
Foreign Income

Taxable Income Rp 300,000,000.00
Income tax payable (Art. 17 tax Rp 71,250,000.00
rates)


a. Actual income tax paid/payable abroad:
30% x Rp 100,000,000.00 = Rp 30,000,000.00
b. Rp 100,000,000.00 / Rp 300,000,000.00 x Rp 71,250,000.00 = Rp
23,750,000.00
c. Indonesian income tax payable on taxable income = Rp 71,250,000.00
Therefore, the foreign tax credit allowed is Rp 23,750,000.00.


Example 2:
Amount Tax Rate
Domestic Income Rp 200,000,000.00
Rp 100,000,000.00 +
Foreign Income 20%
Taxable Income Rp 300,000,000.00
Income tax payable (Art. 17 tax Rp 71,250,000.00
rates)


a. Actual income tax paid/payable abroad:
20% x Rp 100,000,000.00 = Rp 20,000,000.00
b. Rp 100,000,000.00 / Rp 300,000,000.00 x Rp 71,250,000.00 = Rp
23,750,000.00
c. Indonesian income tax payable on taxable income = Rp 71,250,000.00
Therefore, the foreign tax credit allowed is Rp 20,000,000.00.

Example 3:
Tax Rate
Amount
Domestic Loss (Rp 50,000,000.00)
Rp 100,000,000.00 +
Foreign Income 20%
Taxable Income Rp 50,000,000.00
Income Tax Payable (Art. 17 tax rates) Rp 3,750,000.00


a. Actual income tax paid/payable abroad:
20% x Rp 100,000,000.00 = Rp 20,000,000.00
b. Rp 3,750,000.00. The proportionate Indonesian tax on income abroad
cannot be greater than the Indonesian tax payable.
c. Indonesian income tax payable on taxable income = Rp 3,750,000.00
Therefore, the foreign tax credit allowed is Rp 3,750,000.00.


K. Calculation of Article 25 Monthly Installment Income Taxes


Example 1 (Transition Calculation):
Taxable Income for Year 2000 = Rp 200,000,000.00
Income Tax Payable for Year 2000 (based on 2000 tax rates) = Rp 51,250,000.00
Tax Credit (Art. 21, 23, 24 Income Tax) = Rp 15,250,000.00
Tax Underpayment on 2000 income tax return = Rp 36,000,000.00
Art. 25 Monthly Income Tax based on 2000 tax rates:
(Rp 36,000,000.00 : 12): = Rp 3,000,000.00
Income tax payable based on 2001 tax rates = Rp 36,250,000.00
Art. 25 Monthly Income Tax for 2001:
(Rp 36,250,000.00 / Rp 51,250,000.00) x Rp 3,000,000.00 = Rp 2,121,951.00

Example 2 (Normal Calculation):
Taxable Income for Year 2002 = Rp 600,000,000.00
Income Tax Payable for year 2002 = Rp 176,250,000.00
Tax Credits:
Art. 21 Income Tax = Rp 96,250,000.00
Art. 23 Income Tax = Rp 5,000,000.00
Art. 24 Income Tax = Rp 15,000,000.00
Total tax credits: = Rp 116,250,000.00
Basic for Calculation of 2003 Art.25
Income Tax = Rp 60,000,000.00
Art. 25 Monthly Income Tax for 2003 = Rp 5,000,000.00


Example 3 (New Taxpayer):
Net Income for April 2001 = Rp 50,600,000.00
Annualized Net Income (Rp 50,600,00.00 x 12) = Rp 607,200,000.00
Non Taxable Income = Rp 7,200,000.00
Taxable Income = Rp 600,000,000.00
Income Tax Payable @ 10% = Rp 60,000,000.00
Art. 25 Monthly Income Tax for April 2001:
(Rp 60,000,000.00 : 12): = Rp 5,000,000.00

IV. Frequently Asked Questions


1. Do I have to file an individual tax return?


If you are a resident of Indonesia and you earn income that is more than the
non-taxable income threshold (PTKP), you have to register and file an
individual income tax return.


2. Who is a resident?


A resident of Indonesia is one who meets the following conditions:
a. An Indonesian citizen;
b. Present in Indonesia for more than 183 days within any 12 months period;
or
c. Present in Indonesia during a tax year with an intention to stay in
Indonesia.


3. If I spend less than 183 days in Indonesia, am I still obligated to register?


No, unless you have already established your residency in Indonesia
through your intention. Intent is demonstrated among other things by the
length of your assignment, appointment letter, etc.


4. Is this a new law?


No, the requirement to register and file has been existence since 1984.


5. How and when do I register?


You need to submit the completed and signed registration form together
with the following attachments:

a. Copy of passport;
b. Copy of KITAS (Limited Stay Permit Card);
c. Copy of employer’s tax ID number (NPWP) – for employees only;
d. Copy of IKTA (Work Permit) – for employees only;
e. Copy of business permit – for a taxpayer who is conducting a business /
independent profession;
f. Power of Attorney, if needed.


You should register within one month after you earn income above the non-
taxable threshold amount. If you are a self-employed, you should register
within one month after the start of your business activity.


6. Where do I register?


You should register at the local tax office situated in the area where you live
or are domiciled. If you live in Jakarta, you should register at the BADORA
tax office.


7. If I live in DKI Jakarta and work in Tangerang, should I register at BADORA or
Tangerang?


You should register at BADORA.


8. If I live in DKI Jakarta and travel to Surabaya each week to work and return
home to Jakarta on weekends, where do I need to register?


You should register at BADORA.


9. If the address on my KTP is different from where I live, should I register at the
tax office based on the address on my KTP or my actual residential address?

You should register at the tax office based on your actual residential
address.


10. What documents do I need to register?


See answer to Question 5 above.


11. I have been here since June 15, 2000 and did not register in 2000. In 2001, I
will stay in Indonesia for less than 183 days (or my work permit is valid for
less than 183 days). Should I still register for a tax ID number?


Yes, because you have met the time test; you have lived in Indonesia for
more than 183 days within a 12 months period.


12. What income do I include in my return?


You should include your income from all sources (i.e. employment and non-
employment) earned outside and in Indonesia.


13. What deductions can I claim?


You can claim the following items as deduction:
a. Occupational expense (for employees only);
b. Pension Contribution to approved pension funds;
c. Non-taxable income threshold (PTKP);
d. Operating expense (for self-employed individuals).


14. Will I be subject to double taxation, in both Indonesia and in my home country?

You can claim foreign tax you pay as a credit on your Indonesian tax return
provided it does not exceed the Indonesian tax payable on the income that
has been taxed twice.


15. What are the consequences of not registering or filing?


The tax office has the authority to issue an NPWP officially. Further, if this
action was conducted intentionally and caused losses to the state, you may
be charged with criminal sanctions.


16. My wife and I are both working as employees and we are planning to file
separately. The guide book indicated that to determine our tax liability, we
need to combine our income, calculate tax on the combined income and then
allocate the tax based on our separate income over total income. This means
that we are losing the benefit of the lower tax rates since our tax is calculated
based on combined income. Please confirm if this is the correct way of
calculating the tax.


Yes.


17. My home country’s tax year runs from July 1 through June 30 of the following
year. If I wish to claim credit for my home country tax paid, it means that my
Indonesian tax return will always be filed after the due date of March 31, or
even later until the final extended due date of September 30 (if approved).
What are the consequences of filing late? Is there any relief for late filing due
to delays beyond my control, as in the situation mentioned above?


Filing an annual tax return after the approved extended due date will result
in the following:
a. Late filing penalty of Rp 100,000.00;
b. Interest of 2% per month for any underpayment of tax;

c. The possibility of tax audit.


18. I own a house in my home country which I am renting out. How will my rental
income be taxed in Indonesia? Can I deduct expenses incurred in
connection with renting out the property? For example, can I deduct interest
on the mortgage for the house, property taxes, property and fire insurance,
agency fees, maintenance, and repair expenses?


Your rental income will be taxed based on tax rates set forth under Article
17 of Law No. 17/2000. You can generally deduct expenses incurred in
connection with renting out the property as long as you can prove that the
expenses are directly connected to the income received. For that purpose,
you need to attach supporting documents.


19. Do I need to attach a statement of assets and liabilities to my tax return?


The statement of assets and liabilities should be attached to your 2001 and
future year tax return.


20. My wife is an Indonesian and I am not an Indonesian citizen. We plan to
return to my home country after my assignment in Indonesia. If my wife
decides to work when she is in my home country, does she have to file an
Indonesian income tax return?
* As she is Indonesian citizen and therefore a resident for tax purposes, she
needs to register and file an Indonesian tax return. She can claim foreign
tax paid on her Indonesian tax return.


21. I am an employee and I have just registered and received a tax ID number
(NPWP) this month. How should I calculate my monthly tax liability on my
personal income for this month?

Your tax liability this month should be calculated based on your estimated
personal income for the year multiplied by 10% and then divided by 12.


22. My assignment ends next month. What should I do to deregister?


Submit the following to the tax office one month before your date of
departure:
a. The completed and signed deregistration form;
b. Statement from your employer stating that your contract in Indonesia has
ended (if you are an employee);
c. Letter of cancellation of business permit (if you are conducting a
business/ independent profession).
The EPO may be submitted later.


23. How long will deregistration take?


Within 12 months from the date complete documents are submitted to the
tax office. The tax office will endeavor to finalize deregistration process as
soon as possible.


24. Do I need to present any document or tax clearance letter to the immigration
counter when I leave Indonesia or when my goods are shipped to my home
country?


At this moment it is not necessary.


25. If I underpay my monthly taxes will I be charged interest?


Yes, interest will be charged at 2% per month on the amount underpaid /
unpaid.

26. I earned income from one employer and this income has been subjected to
Article 21 tax. I also have investment income overseas. Am I still required to
file monthly taxes?


No, as long as the overseas income is passive income. However, you are
still required to pay monthly tax.


27. If I have losses from my home country, can I deduct those losses? What
about the prior year losses, are they deductible?


No, you cannot deduct losses from your home country against income from
Indonesia or other countries. Your overseas prior year losses are not
deductible.


28. I am a dual resident of both Indonesia and my home country. Indonesia has
an income tax treaty with my home country. Am I still required to file an
Indonesian tax return?
As you are a resident of Indonesia you need to file Indonesian tax return
until such time when the competent tax authorities have determined your
residency.

V. General Information Regarding Visa Requirements for
Working in Indonesia


Foreigners must obtain valid entry visas to enter Indonesia. There are different
type of visas, for example:
These visas are valid for up to 14 days and
Transit Visas :
cannot be extended.
These visas are valid for 60 days and may be
Single Visit Visas :
extended every 30 days for up to 6 months.
These visas are valid for 7 days. They may be
Limited Stay Visas :
changed to stay permit / visas.
These visas are valid for a maximum period of
Stay Permit / Visas :
12 months.
These visas are valid for 12 months and entitle
Multiple Business :
the holders to multiple entries. One entry can
Visas
not exceed 60 days.


It is mandatory for a foreigner to obtain a work permit if he / she wishes to work in
Indonesia. The documents listed below are required for an expatriate working in
Indonesia. These documents are valid for 12 months (except where noted) and
renewable on an annual basis.
Issued by Ministry of Manpower
Work Permit :

Issued by Ministry of Manpower
Expatriate Work Permit :
Identity Card / Red Book

Issued by Ministry of Justice – Director
Temporary Stay Card / :
General of Immigration
KITAS

Issued by Ministry of Justice – Director
Residence Registration :
General of Immigration
and Amendment Book /
Blue Book

Issued by Foreigners Supervision Unit of
Certificate of Police :
District Police
Registration / Yellow Book

Issued by DKI Jakarta’s Office for
Certificate of Registration :
Resident Affairs
Temporary Resident

Issued by DKI Jakarta’s Office for
Certificate of Domicile :
Resident Affairs

Issued by Immigration Office (extended
Multiple Exit Re-entry :
every six months)
Permit

A payment of US $ 100 per month
Letter of Payment to Skill :
payable in advance in accordance to the
Development Fund / DPKK
length of period approved

Documents required to be attached are as follows:
1. Copy of Certificate of Education (most recent qualification is sufficient).
2. Curriculum vitae including education and work experience.
3. Copy of complete passport (whole book).
4. Photographs measuring 4 x 6 cm (12 pieces), 2 x 3 cm (4 pieces).
5. Copy of Marriage Certificate and Birth Certificate of children if family
wishes to stay in Indonesia.
6. Copy of Deed of Establishment of the Company or Meeting Minutes;
where new directors are stated.
7. Copy of Employment Agreement between the Company and the
expatriate.
8. Letter of Appointment of the expatriate.

VI. English Translation of Relevant Forms


A. Registration and Change of Data Form
B. Tax Payment Slip
C. Annual Individual Income Tax Return (F-1770)
D. Extension Form