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How to report taxes in Bali

Reporting taxes is important even if your company is not currently operating

Your company has to report its taxes in Bali even if you have no activities. It is crucial to do the reporting correctly to avoid penalties and additional expenses for the reporting that has been left undone.

In this article, we will go over the main taxes the companies need to report and how to do it if you are not physically in Bali.

Annual personal income tax reporting

Due to closing the tax offices, the reporting deadline for annual personal income tax reporting was moved to the end of April 2020. The end of April 2020 is also the deadline for the annual corporate income tax reporting and this deadline has not changed.

The tax report is mandatory:

  • For individuals who got their tax card (NPWP) in 2019 or before it

  • For companies whose tax card was issued in 2019 or before it

Reporting can be done only online, and it is not possible to file a physical tax report. To register online, the individuals and companies must register an online tax filing number (EFIN).

You don’t have to travel to Bali or learn about the tax regulations to report your income tax. Get in touch with VIVO ASIA and we will file the taxes on behalf of you.

Registering for online tax applications (EFIN)

Previously, for registering the EFIN, the individual (for personal tax reporting) or director (for corporate tax reporting) had to go to the tax office physically, then now the tax office accepts EFIN registration applications online.

Thus, it is perfect timing to get it done the easiest way and avoid going to the tax office in the upcoming month. Once you have EFIN, all the reporting can be done online. The requirements to get the EFIN are the following:

  • For personal EFIN: 1. Copy of ID Card (KTP) or Passport, 2. Copy of tax card NPWP, 3. KITAS

  • For the Company’s EFIN: 1. Copy of Deed of Establishment 2. Copy of Company’s NPWP, 3. Copy of the ID Card (KTP) of Director/Commissioner of the Company, 4. Personal EFIN number of Director/Commissioner 5. photo of director holding the KTP/KITAS, passport, NPWP

Requirements for the corporate income tax reporting

Requirements for corporate income tax reporting are the following:

  • Revenue recap

  • Tax receipt from other parties (if any)

  • Withholding tax recap

  • Financial statement (Profit and loss, Balance sheet, list of Asset and Equipment depreciation)

  • Deed of Establishment

  • NPWP and SKT of company

  • NPWP of director

  • Bank statement

  • EFIN

The penalty for late reporting is Rp. 1 million.

Personal income tax reporting in Bali

Requirements for personal income tax reporting:

  • Revenue recap for a year period

  • Tax receipt from other parties; A1, PPh 4 Ayat 2, PPh 21 (if any)

  • Financial statement (if any) – this is mandatory when the individual has a business registered under their personal name (UD – possible only for Indonesian physical persons, not foreigners) and Income above than 4,8

  • Bank statement – it is required to report your current asset value including the balance on your bank account

  • NPWP and family card (KK) or passport and KITAS for foreigners

  • EFIN

The penalties for late reporting of personal income tax is Rp. 100,000.

Reporting taxes when your business is currently not operating due to COVID

Reporting zero activity local taxes in Bali

If your accommodation or tourism business is closed due to the COVID pandemic, and there is no income, you must submit a notification letter about zero income. The zero income reporting must be filed monthly following the deadlines depending on the location of your tax regency:


Monthly deadline











If you do not submit the application letter, the penalty payment is 25% of the local tax value that the Tax Office will estimate themselves and an additional 2% for late payment.

Corporate income tax

For corporate income tax, there is no need to report or submit any application as the corporate income must be reported only for the months when the company is earning income.

Salary tax (PPh 21) payments during zero or reduced activities

The salary tax (PPh 21) must be paid and reported in accordance with the salaries actually paid to the employees. Thus, if employees are not paid (see the options to reduce the working time), you do not need to pay the salary tax and have to report zero income.

If the employee’s salary is reduced, you need to withhold and pay taxes only from the sums actually paid to the employee.

Paying BPJS

If the employees have been registered with the BPJS, the BPJS payments keep running as usual. This means that even if you do not pay a salary or pay less than the registered salary with the BPJS, you need to pay full BPJS sum unless the BPJS registration has been changed or the employee has been deregistered from the BPJS.

If you want to remove an employee from BPJS, you need to have the consent of the employee for that. Otherwise, it is considered a unilateral termination of the employment contract by the employer which can be illegal if not done following the laws.

If you do not deregister or change the BPJS registration, the BPJS bills will be the same as previously. The late payment penalty is 2% of the bill. If the company does not settle the payments within 1 year, the company and employees will be automatically deregistered, and the company cannot extend any of its licenses.


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