- The Minister of Finance has issued Regulation No. 112/PMK.03/2022 on Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – "NPWP") for Individual Taxpayers, Company Taxpayers and Governmental Agency Taxpayers ("Regulation 112/2022").
- Commencing 14 July 2022, the following provisions on NPWP will apply: 1) For individuals who are citizens of Indonesia, Citizenship Identification Numbers (Nomor Induk Kependudukan – "NIK") will be applicable as NPWP; 2) For non-citizen individuals, company taxpayers and governmental agency taxpayers, the 16-digit format NPWP will be applicable. The NPWP types outlined above will be used for tax administration purposes until 31 December 2023.
- Any individuals who are citizens should activate their NIK based on their registration as taxpayers or based on their positions. Meanwhile, in terms of taxpayers who are non-citizen individuals, companies or governmental agencies, the Directorate-General of Taxes will issue 16-digit NPWP based on taxpayer registrations or based on their positions.
- Regulation 112/2022 has been in force since 8 July 2022.
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