 |
| HOW TO APPLY AND OBTAIN TAXPAYER NUMBER (NPWP) IN INDONESIA |
Taxpayer Identification
Number (NPWP) is a number given to the Taxpayer as a means of tax
administration that is used as a self-identification or identity of a Taxpayer
in exercising his taxation rights and obligations. This number is used by every
taxpayer whenever they deal with the tax office.
This service provides the
steps to make NPWP for your taxpayers. Now this NPWP making service can already
be done online. Please click the next tab to know how.
Taxpayers who have fulfilled
subjective and objective requirements in accordance with the provisions of laws
and regulations in the field of taxation shall be obligated to register with
the KPP whose working area covers residence or domicile, and place of business
of the Taxpayer, including:
1. Individual taxpayers,
including married women who are taxed separately for:
• live separately based on
judge decisions;
• wishes in writing under
the separation of income and property agreements; or
• choosing to exercise the
right and to fulfill its tax obligations separately from her husband in spite
of the absence of a judge's decision or there is no agreement on the separation
of income and assets, which does not engage in business or free employment and
earn income above Non-Taxable Income;
2. Individual taxpayers,
including married women who are taxed separately for:
• live separately based on
judge decisions;
• wishes in writing under
the separation of income and property agreements; or
• choose to exercise the
rights and obligations of taxation separately from her husband in the absence
of a judge's decision or there is no agreement on the separation of income and
assets, which carries on business or independent employment;
3. A taxpayer of an entity
having tax obligations as taxpayers, cutters and / or tax collectors in
accordance with the provisions of tax laws and regulations, including permanent
establishments and contractors and / or operators in the upstream oil and gas
business sector;
4. A taxpayer of an entity
that has only tax obligations as a deductor and / or a tax collector in
accordance with the provisions of tax laws and regulations, including the form
of joint operation (Joint Operation); and
5. The treasurer designated
as a cutters and / or tax collector in accordance with the provisions of the taxation
legislation.
________________________________________
Terms of Making NPWP
Documents required as
completion of application for registration of Taxpayer Identification Number
(NPWP):
Individual Taxpayer:
For an individual Taxpayer,
who does not run a business or free employment in the form of:
• photocopy of Identity Card
for Indonesian Citizens; or
• photocopy of passport,
photocopy of Limited Stay Permit Card (KITAS) or Stay Permit Card (KITAP), for
Foreign Citizens.
For an individual Taxpayer,
who carries on business or free employment in the form of:
• photocopy of Identity Card
(KTP) for Indonesian Citizens, or photocopy of passport, photocopy of Limited
Stay Permit Card (KITAS) or Stay Permit Card (KITAP), for Foreign Citizens, and
photocopy of business license documents issued by authorized or certified place
of business activity or free employment of Local Government Officials at least
the Village Head or Village Chief or the electricity bill of the Electricity
Company / proof of electricity payment; or
• photocopy of e-KTP for
Indonesian citizen and a statement on the seal of an individual Taxpayer
stating that the person concerned is actually running a business or a free
work.
In case an individual
Taxpayer is a married woman who is taxed separately for wishing in writing
under the separation agreement of income and property, and a married woman who
chooses to exercise her rights and obligations of taxation separately, the petition
must also be enclosed with:
• photocopy of NPWP Card of
husband;
• photocopy of Family Card;
and
• photocopy of separation
and income separation agreement, or statement of letters requiring the exercise
of rights and fulfilling the taxation obligations separated from the rights and
obligations of the taxation of the husband.
Agency Taxpayer:
For corporate taxpayers
having tax obligations as taxpayers, cutters and / or tax collectors in
accordance with the provisions of tax laws and regulations, including permanent
establishments and contractors and / or operators in the field of upstream oil
and gas business oriented to profit (profit oriented ) in the form of:
•
photocopy of deed of incorporation or establishment and alteration documents
for a resident corporate Taxpayer, or a designation letter from the head office
for a permanent establishment;
•
photocopy of the Taxpayer Identification Card Card of one of the executives, or
photocopy of passport and residence certificate from the Local Government Official
at least the Village Head or Village Head in the case of the person in charge
is a Foreign Citizen; and
•
photocopy of business license and / or activity document issued by the
authorized institution or certificate of place of business from the Local Government
Official at least the Village Head or the electricity bill of the Electricity
Company / proof of electricity payment.
For non-profit-oriented
corporate taxpayers the required documents are: a copy of one of the
organizational or organizational e-ID cards; and certificate of domicile from
the board of Rukun Tetangga (RT) / Rukun Warga (RW).
Taxpayers of entities that
only have tax obligations as cutters and / or tax collectors in accordance with
the provisions of tax laws and regulations, including the form of joint
operation (Joint Operation), in the form of:
•
photocopy of Cooperation Agreement / Deed of Establishment as a form of joint
operation (Joint Operation);
•
photocopy of Tax ID Number Card of each member of the form of joint operation
(Joint Operation) which is required to have a Taxpayer Identification Number;
•
photocopy of Tax ID Number of individual Taxpayer of one of the management of a
member company of Joint Operation or photocopy of passport and residence
certificate from the Local Government Official at least the Village Head or
Village Head in the case of the Responsible Party is a Foreign Citizen ; and
•
photocopy of business license and / or activity document issued by the
authorized institution or certificate of business activity from the Local
Government Official at least the Village Head or Village Head.
For the Treasurer's
Taxpayer:
For the treasurer appointed
as the tax cutter and / or collector in accordance with the provisions of the
taxation legislation in the form of:
•
photocopy of appointment letter as Treasurer; and
•
photocopy of Identity Card.
For Taxpayers with branch
status and individual taxpayers of certain entrepreneurs
The attached documents are:
•
photocopy of Tax Number Card of the central or parent taxpayer;
•
a certificate as a branch for a corporate taxpayer; and
•
photocopy of business license documents issued by the competent agency or
certificate of place of business activity or free employment of the Local
Government Official at least the Village Head or Village Head for the corporate
Taxpayer; or
•
photocopy of business license documents issued by the competent agency or
certificate of place of business activity or free employment of a Local
Government Official at least of the Village Head or Chief of Electricity bill
or bill of electricity company / proof of payment of electricity or statement
on the seal of An individual Taxpayer stating that the person concerned is
actually engaged in a business or a free employment for an individual Taxpayer
of a Certain Entrepreneur.
Please download the New
Personal Taxpayer Registration Form here
Please download the New
Entity Taxpayer Registration Form here
Registration Procedures
1. Electronic via
e-Registration
Carry out electronically by
filling out the Taxpayer Registration Form in the e-Registration Application
available on the Directorate General of Taxes page at www.pajak.go.id. The
documents required above are then sent to the tax office where the taxpayer signs
up. The documents no later than 14 (fourteen) working days have been received
by KPP. The required document submission can be done by uploading a digital
copy (softcopy) of the document through an e-Registration Application or
submitting by using a signed Letter of Shipping Document. (To simplify the use
of this application, we invite you to read PER-20 / PJ / 2013 and the
application usage guides at this link.
2. Directly
In the event that a Taxpayer
is unable to apply for electronic registration, an application for registration
is made by submitting a written application by filling in and signing a
Taxpayer Registration Form. The application must be completed with the required
documents. The written application shall be submitted to the KPP or KP2KP whose
working area covers the residence or place of domicile or place of business of
the Taxpayer. Submission of written application may be made: directly, by post;
or through an expedition or courier service company.
Settlement Period
After all requirements of
Registration Application have been received by KPP or KP2KP completely, KPP or
KP2KP will issue Proof of Receipt of Letter. KPP or KP2KP shall issue NPWP Card
and Certificate of Registration (SKT) no later than 1 (one) working day after
receipt of Letter of Letters issued. NPWP and SKT will be sent via Registered
Mail.
For questions concerning
Taxpayer Identification Number can be addressed to the Local Tax Office (KPP).
Contact and address please Click here
Directorate General of
Taxation of the Ministry of Finance
Jalan Jenderal Gatot Subroto
Number 40-42
South Jakarta
Phone: 021-5250208, 5251509
Facsimile: 021-584792
Tax Information: (area code)
500200
Email: complaint@pajak.go.id
Site: www.pajak.go.id
 IN INDONESIA){kind=link}
0 Comments