Berlangganan Pro

Kamis, Desember 14, 2023

Use of NIK as NPWP and 16-Digit NPWP for Limited Taxation Administration Services Extended until 30 June 2024

Tax and Non-Tax Charges

The Minister of Finance (“Minister”) has decided to extend the utilization of Citizenship Identification Numbers (Nomor Induk Kependudukan – “NIK”) as 16-digit Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – “NPWP”), as originally addressed under the framework of Regulation of the Minister No. 112/PMK.03/2022 (“Regulation 112/2022”), through the issuance of Regulation of the Minister No. 136 of 2023 on the Amendment to Regulation 112/2022 (“Amendment”), which has been in force since 12 December 2023.
While maintaining the transition period for the use of NIK as NPWP, as originally featured under Regulation 112/2022, the Amendment has now extended the use of 16-digit NPWP for limited taxation administration services (e.g. the securing of access to the pajak.go.id application) until 30 June 2024. Previously, Regulation 112/2022 stated that this limited use would only apply until a deadline of 31 December 2023.
In addition to the above deadline extension, the Amendment has also pushed back the inauguration date for the use of certain types of NIK and/or business unit identity numbers (for businesses), which will not now be applicable until 1 July 2024. Previously, Regulation 112/2022 stated that this use would commence on 1 January 2024.
It also be noted that regulatory frameworks that mandate the use of previously applicable NPWP that were/are issued prior to 1 July 2024 will remain applicable and no adjustments or changes will be required in relation to said usage.

......

Sudah memiliki akun? Masuk

Hukumonline Pro

Berlangganan sekarang untuk akses tak terbatas ke berbagai Analisis Hukum!

Tingkatkan kualitas penelitian hukum Anda dengan berlangganan Paket Professional Hukumonline Pro dan dapatkan lebih banyak analisis hukum untuk referensi yang komprehensif

PRO PLUS

Rp 7.500.000

per bulan

Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

PROFESSIONAL

Rp 4.500.000

per bulan

Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

The Minister of Finance (“Minister”) has decided to extend the utilization of Citizenship Identification Numbers (Nomor Induk Kependudukan – “NIK”) as 16-digit Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – “NPWP”), as originally addressed under the framework of Regulation of the Minister No. 112/PMK.03/2022 (“Regulation 112/2022”), through the issuance of Regulation of the Minister No. 136 of 2023 on the Amendment to Regulation 112/2022 (“Amendment”), which has been in force since 12 December 2023.
While maintaining the transition period for the use of NIK as NPWP, as originally featured under Regulation 112/2022, the Amendment has now extended the use of 16-digit NPWP for limited taxation administration services (e.g. the securing of access to the pajak.go.id application) until 30 June 2024. Previously, Regulation 112/2022 stated that this limited use would only apply until a deadline of 31 December 2023.
In addition to the above deadline extension, the Amendment has also pushed back the inauguration date for the use of certain types of NIK and/or business unit identity numbers (for businesses), which will not now be applicable until 1 July 2024. Previously, Regulation 112/2022 stated that this use would commence on 1 January 2024.
It also be noted that regulatory frameworks that mandate the use of previously applicable NPWP that were/are issued prior to 1 July 2024 will remain applicable and no adjustments or changes will be required in relation to said usage.

......

Sudah memiliki akun? Masuk

Hukumonline Pro

Berlangganan sekarang untuk akses tak terbatas ke berbagai Analisis Hukum!

Tingkatkan kualitas penelitian hukum Anda dengan berlangganan Paket Professional Hukumonline Pro dan dapatkan lebih banyak analisis hukum untuk referensi yang komprehensif

PRO PLUS

Rp 7.500.000

per bulan

Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

PROFESSIONAL

Rp 4.500.000

per bulan

Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

Latest Analysis

2024 Hak Cipta Milik Hukumonline.com