I am Ahmad, a husband who works in a private company. I have just married Bella, the woman of my heart’s choice who has just become my wife and our marriage has been formalized by the Office of Religious Affairs in June 2021.
Incidentally, my wife is a civil servant in an agency. It is currently March 2022 which incidentally is the last month we have to report our Annual Tax Return (SPT) if we want to avoid sanctions. So what should I do regarding my tax obligations, especially when I will report my Annual SPT in the 2021 tax year?
In this case, my beloved wife and I have been working since before we tied the knot, so that in the previous year we independently reported our Annual SPT. I want to tell my experience in this paper in a step-by-step form. But all the things that I will say must be passed in order.
1. First Understand the Concept of Individual Annual Tax Return
Law on General Provisions and Tax Procedures (UU KUP) Number 6 of 1983 as last amended by Number 11 of 2020 Article 3 paragraph (3) explains, for mandatory annual tax returns Individual tax is reported no later than 3 (three) months after the end of the Tax Year.
This means that I must report all income, expenses, assets, and debts that I have until December 31, 2021, correctly, completely, and clearly. Well, I have to report everything by not past the due date of March 31, 2022.
2. Please Report Annual SPT Without Merging
Why do I still report my annual tax return without my wife’s income being combined? Shouldn’t it be reporting the actual situation by December 31, 2021? Was his marriage in June 2021 disowned?
If you learn more about Article 7 paragraph (2) of the Income Tax Law Number 7 of 1983 as amended several times, most recently by Law Number 7 of 2021, the application of the dependent provisions tax is determined by the circumstances at the beginning of the tax year or the beginning of the tax year portion.
Therefore, my dependents, namely my new wife, I admit when I will report my Annual Tax Return for the 2022 tax year in 2023, not at this time, namely March 2022. Thus, My marriage which occurs in June 2021 will not affect my wife and I’s annual tax return for the 2021 tax year.
So my wife and I report the 2021 Annual SPT separately without any combination of income and the status is TK (not married).
3. Wife has the right to vote, but wife’s NPWP should be deleted
When my wife and I have fulfilled our separate reporting obligations for the 2021 fiscal year, I have to convey a message to my wife that she can choose to carry out her tax obligations whether she remains independent or joins the TIN I am based on Articles 7 and 8 of the Regulation of the Director General of Taxes Number PER-04/PJ/2020 concerning Technical Instructions for the Implementation of Administration of Taxpayer Identification Numbers, Electronic Certificates, and Confirmation of Taxable Entrepreneurs.
But if I don’t make a separation agreement or other matters related to civil law with my beloved wife, my wife’s TIN should be deleted. This is in line with the philosophy of the explanation of Article 8 of the Income Tax Law Number 7 of 1983 as amended several times, most recently by Law Number 7 of 2021.
The taxation system based on this law places the family as an economic unit, meaning that the income or losses of all family members are combined as a single entity subject to taxation and the fulfillment of tax obligations is carried out by the head of the family.
In the work standard of the Directorate General of Taxes (DGT), the maximum number of NPWP deletion processes will take up to six months.
4. Confirmation to the Employer of the Wife
After my wife’s TIN is deleted, my wife must confirm to the employer, in this case the treasurer of the agency where she works, that starting from the 2022 tax year my wife will combine her tax obligations into the TIN I am the head of the family.
Income received as a wife is also taxed. However, its fulfillment is represented by the NPWP of the head of the family as mentioned in the third point of my story. So, in 2023 my wife will receive a proof of deduction from the agency where she works by including my NPWP, not the NPWP on my wife’s behalf.
5. Two People Become One, Likewise with the Annual SPT Report
A year later, in March 2023 to be exact, I arrived to report my annual tax return as usual in previous years. The difference is, if last year my wife and I only reported the entire economic situation of each other, now I have to report my wife’s economic condition in one of my Annual SPT reports. How do I report it?
My wife, who is a civil servant and works in a government agency, will receive a deduction from the place where she works. Then, I have to report the tax on my wife’s income in Appendix III part A number 15—Wife’s Income from One Employer.
My tax liability has changed too. Referring to the Income Tax Law Number 7 of 1983 as amended several times, most recently by Law Number 7 of 2021, the limit of my Non-Taxable Income (PTKP) which was originally only 54 million Rupiah (TK/0) changed to 58.5 million Rupiah (K/0) because I have more dependents in my household life, namely my wife. While my wife only took care of herself, her PTKP status did not change. My wife was also free from tax obligations because it was all handed over to me as her husband.
Ahmad and Bella and the date above is for illustration purposes only. But in fact some of us have experienced the same thing and don’t understand if this situation happened to us, so take the example of the two characters above. As exemplary. They have fulfilled their tax obligations and orderly tax administration.
Sumber https://www.pajak.go.id/id/artikel/wahai-para-istri-perhatikan-kewajiban-perpajakanmu