Guide to Request Refund for Overpayment in Unified Income Tax

Taxpayers who overpaid on a Unified Income Tax (PPh) return can submit a refund request through the Coretax DJP system. The request is called a Refund of Tax That Should Not Have Been Charged (PPYSTT). This procedure follows Director General of Taxation Regulation No.

The unified tax regime consolidates withholding and/or collection of PPh under Articles 4(2), 15, 22, 23 and 26 within a single tax period. Because excess payments cannot be offset with a tax credit (Pbk) under Article 109(3) of PMK 81/2024, taxpayers must file a PPYSTT to recover the surplus. The PPYSTT form includes five sections, from the application letter to supporting documents.

After completing the form and attaching the tax calculation and a registered bank account, the taxpayer submits the request via Coretax. The tax authority must issue a Tax Overpayment Determination Letter (SKPLB) within three months of receiving the application. This mechanism ensures that excess tax payments are officially returned to taxpayers.