| Regulatory Code |
Directorate General of Taxes Regulation No. PER-6/PJ/2024
|
| Title |
The Use of National Identification Number as Tax Identification Number, 16-Digit Tax Identification Number, and Business Location Identification Number in Tax Administrative Services
|
| Issuance Date |
28th of June 2024
|
| Link |
Download |
- The regulation is effective as of the 1st of July 2024.
- This Directorate General of Taxes (DGT) Regulation is the implementing regulation of the Ministry of Finance (MoF) Regulation No. 112/PMK.03/2022 regarding the Tax Identification Number for Individuals, Taxable Entity, and Taxable Government Institutions, as amended by the Ministry of Finance Regulation No. 136 of 2023 (MoF Regulation 136/2023). The intention is to develop a more effective and efficient tax administration in Indonesia as mandated under Law No. 7 of 2021 regarding the Harmonization of Tax Regulations (Law 7/2021).
- The issuance of DGT Regulation No. PER-6/PJ/2024 provides a binding regulation and legal certainty that the use of a National Identification Number (Nomor Induk Kependudukan or NIK), 16-digit Tax Identification Number (Nomor Pokok Wajib Pajak or NPWP) and Business Location Identification Number as a single standardized identification within the taxation sector – effective as of the 1st of July 2024.
- Based on this regulation, taxable Indonesian individuals, taxable foreign individuals, taxable entities, and taxable Government institutions shall use the NIK, 16-digit NPWP and/or Business Location Identification Number (as applicable) as their new NPWP format. Further details on the applicability of the NIK, 16-digit NPWP and/or Business Location Identification Number for each tax subject are as described and illustrated in the DGT regulation and its attachment.
- The new NPWP format can be utilized by each tax subject to access certain tax administrative services in Indonesia, among others:
- Tax e-Registration
- Accessing the tax subject's account in DGT Online
- Information on tax subject confirmation status (KSWP)
- Issuance of withholding tax (WHT) slip and periodic tax return (SPT) for WHT Article 21/26 (e-Bupot 21/26)
- Issuance of WHT slip and SPT for Unified WHT (e-Bupot Unifikasi)
- Submission of objection (e-Objection)
DISCLAIMER: This publication contains general information and a summary of some tax regulations, which may be amended and/or replaced from time to time. This document is not a copy of the regulation(s) and serves only as a brief outline of the information stated in the regulation(s). Thus, this publication should not be solely used and relied on as a basis for any analysis, disputes, investigation, drawing conclusions, and/or decision-making purposes. No warranty is provided, and no liability is accepted for correctness, opinion, omission, or any variation to the interpretation in this publication. Should you need to analyze, dispute, investigate, conclude and/or determine any decision, please refer to the original laws and regulations, or contact us for more details.
