- 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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