SURABAYA - In reporting annual tax return ("Surat Pemberitahuan" or  SPT), each individual taxpayer is faced with different forms where its use adjusts the income earned each year.

The Directorate General of Taxes provides 3 types of forms, namely form 1770, form 1770S and form 1770SS. All three are regulated in the Regulation of the Director General of Taxes Number PER-19/PJ/2014 concerning the Second Amendment to the Regulation of the Director General of Taxes Number PER-34/PJ/2010.

Form 1770 intended for taxpayers who receive income from business or independent work, income from one or more employers, income which is subject to final and/or final income tax, domestic and other foreign income.

Furthermore, form 1770S is used for individual taxpayers who receive income from one or more employers, other domestic income, income which is subject to final and/or final income tax.

Finally, form 1770SS is used for individual taxpayers who receive income from other than business and/or independent work with a total gross income of not more than IDR 60 million a year. That is, for individual taxpayers who earn IDR 5 million per month and work for one company, when reporting their SPT they use form 1770SS.

The deadline for reporting annual tax return for individual taxpayers is no later than 3 months after the end of the Tax Year, while the deadline for reporting annual tax return corporate taxpayers  is no later than 4 months after the end of the Tax Year.