Simple / Nil Monthly Tax Filing

Newly incorporated or pre-operational PT PMAs frequently have zero commercial revenue or transactions during their initial establishment phase. However, under Indonesian tax law, holding an active corporate Tax ID (NPWP Badan) creates an absolute legal duty to file monthly and annual tax returns, even when figures are entirely zero (SPT Nihil).

Treating a dormant company as exempt from filing is one of the most common and expensive traps for foreign investors in Bali. Skipping monthly nil returns triggers automated administrative penalties of IDR 100,000 to IDR 500,000 per missing report, culminating in blocked tax accounts, suspension of customs NIB access, and formal tax enforcement summons.

Today Consultant delivers an automated, cost-effective Nil Tax Filing service. We prepare and submit your monthly PPh 21, PPh 23, and PPN returns with verified nil status, keeping your company in impeccable legal standing while your business prepares for active commercial operations.