How to File Annual Tax Return Using NPPN Norm in Coretax

Mr. Rahadian, an individual taxpayer, asked whether he could file his Annual Tax Return via the Coretax platform using the Net Income Calculation Norm (NPPN) without first notifying the Directorate General of Taxes. The inquiry was posted on 5 November 2025.

Article 14 paragraph (2) of the Indonesian Income Tax Law requires taxpayers with annual gross turnover below IDR 4.8 billion to notify the Directorate General of Taxes of NPPN usage within the first three months of the tax year. Coretax automatically validates this; if the notification is missing, the NPPN field in Attachment L‑3A‑4 is blocked and the taxpayer must keep formal books.

Taxpayers can submit the NPPN notification through Coretax’s ‘Taxpayer Services’ module by selecting service LA.04 and sub‑service AS.04‑01, then saving the request. Completing this step allows the annual return to be processed without system rejection.