How to File PPh Article 25 Restitution, Two Documents Required

The Directorate General of Taxes’ contact center, Kring Pajak, explained on 4 November 2025 the procedure for filing a restitution of overpaid tax that should not have been owed (PPYSTT), focusing on PPh Article 25. Requests can be submitted through the online Coretax system. The guidance responded to public inquiries posted on social media.

Kring Pajak states that taxpayers must upload two documents: a calculation showing the tax that should not have been owed and a letter of appointment or power of attorney. The files are submitted via the Coretax menu Payments → Tax Restitution Form. The Coretax manual lists five eligible cases, including corporate and individual PPh Article 25 payments and final UMKM tax.

Through this procedure, taxpayers can recover excess payments in situations such as digital stamp‑meter deposit usage or termination of investigations. The online facility speeds up restitution processing and supports tax compliance. Subsequent claims are handled according to existing tax regulations.