Tax Penalty Reduction & Waiver
For taxpayers whose bill is mostly penalties rather than tax.
Requests to reduce or waive administrative penalties, and to cancel incorrect assessments, under Article 36 of the General Tax Law.
Deadlines to watch
6 months
Deadline for the tax office to decide. If missed, the request is deemed granted.
What's included
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Penalties that were not your fault
Interest, fines or surcharges arising from an oversight or not from the taxpayer's fault can be reduced or waived. We build the chronology and evidence that show why.
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Incorrect assessments
An incorrect assessment or tax bill can be reduced or cancelled, including audit results not carried out by the book. This route matters when no objection was filed or its deadline has passed.
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Pick the right route
Article 36, objections and instalments have different conditions and effects. We map your bill and choose the most sensible route before filing.
How we work
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01
Break down the bill
Principal, interest, fines and surcharges are separated per assessment.
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02
Test the grounds
Each penalty is tested: oversight, not the taxpayer's fault, or an incorrect assessment.
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03
File the request
The request is prepared with chronology and evidence and filed with the tax office.
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04
Track the decision
We handle information requests until the decision is issued.
Documents we need from you
- The tax bills or assessments in question.
- Related payment and filing receipts.
- Documents explaining the cause of the delay or error.
What you receive
- Bill breakdown and penalties eligible for a request.
- Article 36 request with attachments.
- Support until the decision, and next steps if rejected.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
Which penalties can be reduced?
Administrative interest, fines and surcharges imposed because of an oversight or not due to the taxpayer's fault.
Can it be used for an assessment already under objection?
Reducing or cancelling an incorrect assessment under Article 36 is not available once an objection has been filed against it. Penalty reduction itself is assessed case by case.
Can the principal tax be waived too?
Not through penalty reduction. The principal only changes if the assessment is shown to be wrong, through cancellation, objection or appeal.
Want to talk about Tax Penalty Reduction & Waiver?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur