Excess Payment of Zero Point Five Percent UMKM Final Tax Not

JAKARTA, 10 November 2025 – The government has not issued a definitive extension for the 0.5% UMKM final tax nor its technical regulations. This uncertainty leaves taxpayers who have already paid the tax in doubt.

When a taxpayer overpays, the excess cannot be transferred (pemindahbukuan, i.e., shifting tax credit to another period or tax type) because Article 109 paragraph (3) of PMK 81/2024 prohibits it. Article 7 paragraph (5) of PMK 164/2023 also treats the 0.5% UMKM final tax payment as filing a tax return, preventing transfer of the surplus.

Taxpayers may file a refund request through the Coretax system using the Tax Refund Form. The Directorate General of Taxes (DJP) must resolve the claim within 12 months, or within 1 month if the accelerated scheme is applied.