Use of NIK as NPWP to Commence on 1 July 2024

  • The Director-General of Tax has issued Regulation No. PER-6/PJ/2024 on the Use of Citizenship Identification Numbers (Nomor Induk Kependudukan – "NIK") as Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – "NPWP"), NPWP with 16 Digits and Identity Numbers for Business Activity Locations Through Taxation Administration Services, which has been in force since 1 July 2024.
  • Through the issuance of the new Regulation, taxpayers with places of residence, domiciles or business activity locations can now utilize NIK as NPWP, 16-digit NPWP and identity numbers for business activity locations in administrative places organized by the Directorate-General of Tax and other parties.
  • Moreover, other parties who organize administrative services that involve the affixing of NPWP can use NIK as NPWP and 16-digit NPWP in relation to said services. These administrative services take the form of registration services and other types of digital services, specifically: 1) Taxpayer registrations (e-registrations); 2) Taxpayer profile accounts through DJP Online; 3) Information on taxpayer status confirmations; 4) Issuance of withholding slips (bukti potong) and Periodic Tax Returns (surat pemberitahuan masa) for Article 21/26 Income Tax; 5) Issuance of withholding slips and Periodic Tax Returns for Unification Income; 6) Issuance of the withholding slips stated in points (4) and (5) above by government institutions; and 7) Filing of objections (e-Objections).
......

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  • The Director-General of Tax has issued Regulation No. PER-6/PJ/2024 on the Use of Citizenship Identification Numbers (Nomor Induk Kependudukan – "NIK") as Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – "NPWP"), NPWP with 16 Digits and Identity Numbers for Business Activity Locations Through Taxation Administration Services, which has been in force since 1 July 2024.
  • Through the issuance of the new Regulation, taxpayers with places of residence, domiciles or business activity locations can now utilize NIK as NPWP, 16-digit NPWP and identity numbers for business activity locations in administrative places organized by the Directorate-General of Tax and other parties.
  • Moreover, other parties who organize administrative services that involve the affixing of NPWP can use NIK as NPWP and 16-digit NPWP in relation to said services. These administrative services take the form of registration services and other types of digital services, specifically: 1) Taxpayer registrations (e-registrations); 2) Taxpayer profile accounts through DJP Online; 3) Information on taxpayer status confirmations; 4) Issuance of withholding slips (bukti potong) and Periodic Tax Returns (surat pemberitahuan masa) for Article 21/26 Income Tax; 5) Issuance of withholding slips and Periodic Tax Returns for Unification Income; 6) Issuance of the withholding slips stated in points (4) and (5) above by government institutions; and 7) Filing of objections (e-Objections).
......

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

PROFESSIONAL

Rp 4.500.000

per bulan

  • My Workspace
  • Regulation Roundup
  • Pusat Data Peraturan
  • Pusat Data Putusan Pengadilan Non-Precedent
  • Peraturan Konsolidasi
  • Daftar Peraturan Terbaru
  • Terjemahan Peraturan
  • Daily Update
  • Analisis Hukum (Harian, Mingguan, Bulanan)
  • Premium Stories
  • Bantuan Pencarian

PRO PLUS

Rp 7.500.000

per bulan

  • Semua Layanan di Paket Professional
  • Legal Intelligence Update
  • Virtual Discussion - Practice Leaders*
  • Virtual Discussion - Analisis*
  • Layanan Penerjemahan*
  • Pudat Data Putusan Pengadilan Precedent
  • Gratis mengikuti Webinar Hukumonline*

HUKUMONLINE 360

Hubungi kami sekarang untuk penawaran terbaik

  • Semua Layanan di Paket Pro Plus
  • Regulatory Compliance System (Tidak Termasuk Server)*
  • Excellent Document Management (Tidak Termasuk Server)
  • Perizinan dan Pengurusan Legalitas Perusahaan*
  • In-House Training*
  • Legal Opinion dan Dokumen Review

*Terms and Conditions Apply