Year-1 compliance calendar
If you register today, here is every compliance obligation in your first year โ so there are no surprises.
Day 0PT registered, NIB + NPWP issued
AHU / OSS / DGTEnterprise registered, business license and tax ID active. Your company legally exists.
Within 60 daysOpen corporate bank account
Indonesian bankRequired to receive payments, pay vendors, and meet paid-up capital requirements.
MonthlyVAT return (SPT Masa PPN)
Directorate General of TaxesIf VAT-registered (PKP): monthly VAT return due by the end of the following month.
MonthlyWithholding tax deposit & return
Directorate General of TaxesArticle 21 (salary), 23, and 4(2) withholding taxes deposited and reported monthly.
April 30Annual corporate tax return (SPT Tahunan)
Directorate General of TaxesAnnual corporate income tax return due 4 months after financial year-end (April 30 for December year-end).
June 30Annual report submission
Ministry of Law (AHU)Annual report (laporan tahunan) must be submitted to AHU. Non-compliance can result in suspension of the company.
Critical deadline โ penalties or deactivation if missed
Situational โ applies depending on revenue or structure