Core Document and Attachments for Individual Income Tax Return

The Directorate General of Taxes (DGT) has released a guide detailing the core document and required attachments for the 2025 Individual Income Tax Return (SPT Tahunan PPh). The guidance applies to all individual taxpayers with taxable income.

The Annual Income Tax Return must be filed using the appropriate form—Form 1770, 1770S, or 1770SS—and be accompanied by supporting documents such as tax withholding certificates, salary slips, asset statements, and other proof of deductible expenses.

Following this guide enables taxpayers to prepare complete filings, reduce the risk of delays or errors, and avoid administrative penalties imposed by the tax authority.