- The Director-General of Taxes has issued Regulation No. PER-12/PJ/2022 on Business Sector Classifications for Taxpayers ("Regulation"). This new regulation has been issued in order to achieve uniformity in terms of the business sector classifications that apply to taxpayers, particularly regarding the fulfillment of taxation-related rights and/or obligations.
- The new taxpayer classifications will be used in relation to taxation-related matters, taxation activities and economic activities that are undertaken by taxpayers, including administrative matters for taxpayers and policymaking relating to taxation. The classifications are based on the Indonesian Standard Industrial Classification (Klasifikasi Baku Lapangan Usaha Indonesia – "KBLI") for the following types of taxpayers: 1) Individual taxpayers who engage in freelance business activities; 2) Taxpayers who relate to estates that have not been divided up and who engage in business activities; 3) Corporate taxpayers; and 4) Government institution taxpayers.
- In addition to taxpayers who are using the KBLI as the basis for their classification, the Appendix to this regulation also provides a specific set of classifications that apply to the following types of taxpayers, among others: 1) Civil servants; 2) Members of the National Indonesian Army and National Indonesian Police Force; 3) Employees of State-Owned Enterprises (Badan Usaha Milik Negara/BUMN). In cases where taxpayers engage in more than one business or economic activity, said taxpayers should decide on only one main classification.
- The Regulation has been in force since 9 September 2022.
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