SW Indonesia Tax Update PER 6 Tahun 2024 – (ENG)

REGULATION OF THE DIRECTOR GENERAL OF TAXATION NUMBER 6 OF 2024 CONCERNING USE OF THE RESIDENTIAL IDENTITY NUMBER (NIK) AS A TAXPAYER IDENTIFICATION NUMBER (NPWP), TAXPAYER IDENTIFICATION NUMBER (NPWP) WITH 16 (SIXTEEN) DIGIT FORMAT, AND IDENTITY NUMBER OF THE PLACE OF BUSINESS ACTIVITY (NITKU) IN TAX ADMINISTRATION SERVICES

This regulation aims to provide legal certainty and ease of service to taxpayers and other parties as well as provide sufficient time for the parties to prepare an administrative system that uses the Residential Identity Number (NIK) as Taxpayer Identification Number (NPWP), the Taxpayer Identification Number (NPWP) with 16 (sixteen) digit format, and the Identity Number of the Place of Business Activity (NITKU) since July 1, 2024.

Some highlights of PER-6/PJ/2024 are as follows:

1. This regulation is related to the use of NIK as NPWP, NPWP with 16 (sixteen) digit formats, and NITKU since July 1, 2024:
   1. Tax Payer whether at their place of residence, place of domicile or place of business activity, use NIK as NPWP, NPWP with 16 (sixteen) digit formats, and NITKU in administration services provided by the Directorate General of Taxes and Other Parties.
   1. Other Parties providing administrative services use NIK as NPWP and NPWP in 16 (sixteen) digit format in the service concerned.
   1. Types of administrative services that can be accessed using NIK as NPWP, NPWP with 16 (sixteen) digit and NITKU since July 1, 2024 in the form of registration services and other digital services, including:
2. Taxpayer Registration (e-Registration);
3. Taxpayer profile account on DJP Online;
4. Taxpayer status confirmation information (“KSWP”);
5. Issuance of withholding tax slip and reporting of Monthly Income Tax Return Article 21/26 (e-Bupot 21/26);
6. Issuance of withholding tax slip and reporting of Monthly Income Tax Return for Unfication (e-Bupot Unification);
7. Issuance of withholding tax slip and reporting of Monthly Income Tax Return Article 21/26 of government agencies and Monthly Income Tax Return Unification of government agencies (e-Bupot Government Agencies); and
8. Submission of objections (e-Objection).

• The types and explanations of these services as well as additional services that can use the NIK as NPWP, NPWP with 16 (sixteen) digit and NITKU will be announced to the public partially;
  • Administrative services other than in point b) and point c) are utilized by Taxpayers by using NPWP with 15 (fifteen) digits format.

• Other parties who use NPWP in 15 (fifteen) digit format are given an extension of time to make adjustments in providing administrative services until December 31, 2024.

• Arrangements related to decisions, decrees, forms and tax documents:
  • Gradual adjustment of the inclusion of NPWP with 15 (fifteen) digits formats, NIK as NPWP, NPWP with 16 (sixteen) digits formats, and NITKU in decisions, decrees, forms, and tax documents as well as examples of adjustment formats in the attachment of PER-6/PJ/2024; and
  • Decisions, decrees, forms, and taxation documents that include NPWP with 15 (fifteen) digit format issued since July 1, 2024 have the same legal force as decisions, decrees, forms, and taxation documents that include NPWP with 15 (fifteen) digit format and NIK as NPWP or NPWP with 16 (sixteen) digit format along with NITKU.

• Taxpayer Identification Number given to new taxpayers who obtain NPWP by registering themselves or are given NPWP by ex-officio. After the enactment of PER-6/PJ/2024, new taxpayers are given:
• For Individual Taxpayers who are Residents, activate the NIK as NPWP and given NPWP with 15 (fifteen) digit format;
• For non-resident individual taxpayers, corporate taxpayers, and government agency taxpayers, NPWP with 16 (sixteen) digit format and NPWP with 15 (fifteen) digit format are given; and/or
• For branch taxpayers, NPWP with 15 (fifteen) digit format and NIK as the NPWP or NPWP with 16 (sixteen) digit format which is the head office Taxpayer Identification Number, and NITKU are given.

• This Regulation of the Director General of Taxation come into effect on July 1, 2024.

For tax service assistance, please contact:

            Rani Widianti

            T. (+6221) 2222-0200

            E. [email protected]

            Alvina Oktavia

            T. (+6221) 2222-0200

            E. [email protected]