Regulation Watch · Tax Compliance · Nusa Tenggara Timur Province, Indonesia
NTT Earthquake Tax Relief Ends 30 September
DJP has designated the 2026 NTT earthquake as force majeure and waived specified late-filing, late-payment, and tax-invoice penalties when affected taxpayers complete the covered obligations by 30 September 2026.
- Published
- Issued 2 September 2026; no separate promulgation date recorded
- Effective
- 2 September 2026
Who is affected
Individual and corporate taxpayers resident or domiciled in Nusa Tenggara Timur, including PT PMA companies, local companies, taxable entrepreneurs, expatriate taxpayers, employers, property and tourism businesses, and their tax representatives.
Practical impact
Covered NTT taxpayers receive automatic removal of specified administrative penalties for tax returns, payments, tax debts, and July or August 2026 tax invoices affected by the earthquake. The relief postpones the covered compliance actions; it does not cancel the underlying tax, reporting, payment, or invoicing obligation.
Late discovery: DJP issued KEP-185/PJ/2026 on 2 September 2026 and made it effective on the same date. It remains immediately actionable because every covered obligation must be completed by 30 September 2026.
The decision treats the NTT earthquake as force majeure for tax administration. It removes specified fines or interest without requiring the taxpayer to request relief: DJP should not issue the relevant tax collection letter, and an already issued covered penalty must be cancelled ex officio.
The relief covers monthly returns due from 20 August through 20 September, annual returns due on 31 August, tax payments or tax debts due from 15 August through 15 September, and tax invoices for July and August 2026. It also extends to 30 September the filing deadline for specified objections, second applications for penalty relief or cancellation, and land-and-building-tax applications whose original deadline falls from 15 August through 29 September.
NTT businesses should treat 30 September as a hard recovery deadline. The underlying returns, tax, debt, invoices, and applications still need to be completed, and taxpayers outside NTT are not covered merely because a customer, supplier, shareholder, or project was affected.
Required action
- Identify every monthly or annual return and every payment or tax debt falling within the decision's covered due-date windows.
- Submit the covered returns and complete the covered payments no later than 30 September 2026.
- Issue any covered July or August 2026 VAT or luxury-goods sales-tax invoices no later than 30 September 2026.
- Review objections and other specified tax or land-and-building-tax applications whose deadlines fall from 15 August through 29 September 2026, and file them by 30 September 2026.
- Confirm that DJP has not imposed a covered penalty; if a tax collection letter was already issued, retain the case records and monitor the required ex officio cancellation.