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Tax Calendar January 2026: Don't Miss It!

Arunika Consulting Team

Entering 2026, tax administration busyness immediately begins. January is a transition period and preparation for Annual Tax Return reporting season. To avoid late payment sanctions, here are important dates you must note.

Important Agenda January 2026

Here are the time limits for deposit and reporting for December 2025 tax period due in January 2026:

January 10, 2026

  • PPh Article 21/26 Deposit December 2025: Final deadline for depositing employee salary withholding tax.
  • PPh Article 23/26 Deposit: For services, rent, royalties, etc.
  • Final PPh MSME Deposit (0.5%): For December 2025 period.

January 15, 2026

  • PPh Article 25 Deposit: Monthly income tax installment (corporate/individual).
  • VAT Deposit (Collector): For Government Treasurers.

January 20, 2026

  • PPh 21/26 Monthly Tax Return Reporting: December 2025 period (Must report even if nil via e-Bupot/Coretax).
  • Unified PPh Monthly Tax Return Reporting: Covers PPh 23, 4(2), 15, etc.

January 31, 2026

  • VAT Monthly Tax Return Reporting: For December 2025 Tax Period.

Preparation Towards Annual Tax Return

Besides monthly obligations, January is the best time to start chipping away at Annual Tax Return Tax Year 2025 preparation:

  1. Collect 1721-A1 Withholding Proof: For employees, immediately request withholding proof from HRD.
  2. Recap Turnover & Profit Loss: For entrepreneurs, finalize 2025 financial reports.
  3. Inventory Assets & Debts: Check final bank account balances, remaining mortgage/personal loan balances as of Dec 31, 2025.

Remember: Individual Annual Tax Return reporting deadline is March 31, 2026 and Corporate is April 30, 2026. However, reporting earlier is better to avoid server down.

Donโ€™t have time to handle tax administration? Leave it to the experts. Arunika Tax Compliance Services is ready to help you on-time every month.