The Ultimate Guide to the Asset Code for Completion of Individual Annual Tax Return (SPT-Tahunan)

March 2023

There are six categories of property tax codes that you need to know, including cash and cash deposit property codes, accounts receivable property codes, investment property codes, transportation equipment asset codes, movable property codes, and immovable property codes.

1. Cash Treasure Code and Cash Deposit
   011 - Cash
   012 - Savings
   013 - Giro
   014 - Deposits
   015 - Other Cash Equivalents
    
2. Accounts Receivable Code
   021 - Receivables
   022 - Affiliate Receivables
   029 - Other Receivables
    
3. Investment Property Code
   031 - Shares Purchased for Resale
   032 - Shares
   033 - Corporate bonds
   034 - Government Bonds
   035 - Other Debt Instruments
   036 - Mutual funds
   037 - Derivative instruments
   038 - Other Equity Participation
   039 - Other Investments
    
4. Transportation Equipment Property Code
   041 - Bicycle
   042 - Motorcycles
   043 - Cars
   049 - Other means of transportation
    
5. Movable Property Code
   051 - Precious Metals
   052 - Precious Stones
   053 - Art and Antiques
   054 - Cruise Ships, Planes, Helicopters, and Other Special Sports Equipment
   055 - Electronic Equipment and Furniture
   059 - Other movable property
    
6. Immovable Property Code
   061 - Residential Land or Building
   062 - Business Land or Building
   063 - Land or Land for Business
   069 - Other Immovable Property
    

Make sure your annual tax filings are accurate and straightforward. Please keep in mind that by reporting your income and paying taxes you are helping to make Indonesia a better country. Have you already filed and paid your taxes?

Please email contact-Jakarta@moores-rowland.com or contact-Bali@moores-rowland.com for more assistance and guidance on taxes in general from Moores Rowland Indonesia.

**By: Stefani W. Anggraeni — Marketing Communications & Social Media Specialist