It was indeed a Happy New Year for those citizens and residents of Indonesia who travel for business or pleasure to overseas destinations. As of 1 January 2009, all citizens and residents who hold a taxpayer number (NPWP) are no longer required to pay the fiscal tax on departure from Indonesia. In contrast, for those travelers who do not hold a NPWP it would not have been a very happy new year. The fiscal tax for people who do not hold a NPWP has been increased to IDR 2.5 million if departing through an airport and IDR 1 million if departing through a sea port.
The technical procedures associated with the amended fiscal tax application are included in the Director General of Taxation Regulation No. 53/PJ/2008. These are explained and the procedures for those claiming a NPWP exemption are also noted in a Press Release issued by the Directorate General of Taxation on 23 December 2008.
Those exempt from paying the fiscal tax include Haj pilgrims, diplomatic and consular officials, those under the age of 21, Indonesian migrant workers, Indonesia citizens with residency papers of another state, and holders of a valid NPWP, among others.
For holders of an NPWP the procedure appears not to be onerous. A photocopy of one’s NPWP is required as is a photocopy of a family card if other members of the NPWP holder’s family are also claiming an exemption. The photocopies and valid boarding passes are to be presented to the relevant official and after checking the validity of the documents, the documents are accepted as being valid, then the relevant official will attach a fiscal tax exemption sticker to the boarding passes. If the check reveals that the NPWP is no longer valid then the fiscal tax must be paid prior to departure.
The change in the fiscal tax policy and the recent extension of the sunset policy has seen a huge spike in numbers of people applying for a taxpayer number with monthly average application numbers jumping from 7,000 applications to more than 50,000 applications in December 2008.
It was indeed a Happy New Year for those citizens and residents of Indonesia who travel for business or pleasure to overseas destinations. As of 1 January 2009, all citizens and residents who hold a taxpayer number (NPWP) are no longer required to pay the fiscal tax on departure from Indonesia. In contrast, for those travelers who do not hold a NPWP it would not have been a very happy new year. The fiscal tax for people who do not hold a NPWP has been increased to IDR 2.5 million if departing through an airport and IDR 1 million if departing through a sea port.
The technical procedures associated with the amended fiscal tax application are included in the Director General of Taxation Regulation No. 53/PJ/2008. These are explained and the procedures for those claiming a NPWP exemption are also noted in a Press Release issued by the Directorate General of Taxation on 23 December 2008.
Those exempt from paying the fiscal tax include Haj pilgrims, diplomatic and consular officials, those under the age of 21, Indonesian migrant workers, Indonesia citizens with residency papers of another state, and holders of a valid NPWP, among others.
For holders of an NPWP the procedure appears not to be onerous. A photocopy of one’s NPWP is required as is a photocopy of a family card if other members of the NPWP holder’s family are also claiming an exemption. The photocopies and valid boarding passes are to be presented to the relevant official and after checking the validity of the documents, the documents are accepted as being valid, then the relevant official will attach a fiscal tax exemption sticker to the boarding passes. If the check reveals that the NPWP is no longer valid then the fiscal tax must be paid prior to departure.
The change in the fiscal tax policy and the recent extension of the sunset policy has seen a huge spike in numbers of people applying for a taxpayer number with monthly average application numbers jumping from 7,000 applications to more than 50,000 applications in December 2008.
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