How to Request Refund for Mis‑dated UMKM Final Income Tax

The Directorate General of Taxes, via its Contact Center Kring Pajak, announced a solution for UMKM taxpayers who entered the wrong year when paying the 0.5% final tax on 28 October 2025. The mistake may result in a payment that is not actually owed.

Taxpayers can submit an online request for a Refund of Tax Payments That Should Not Have Been Paid (PYSTT) through the Coretax account shown on the payment receipt. The procedure is governed by Articles 122‑137 of Ministerial Regulation No 81/2024, which covers over‑payments, incorrect withholding, or payments for non‑taxable items. Eligible taxes include income tax, value‑added tax, stamp duty and others.

Through this mechanism, UMKM taxpayers can recover incorrectly paid amounts, easing their cash flow while maintaining tax compliance. The tax authority notes that the refund process does not affect any other tax obligations.