Inclusion and Utilization of The Single Identity Number and/or Taxpayer ID Number in Public Service Fields
- October 11, 2021
- Posted by: Administrator
- Category: Tax News
To support the implementation of public services to the citizens in fulfilling their fundamental rights and needs, on 9 September 2021 the President of the Republic of Indonesia published Presidential Decree No 83 of 2021 (“Perpres 83”) which governs “Inclusion and Utilization of the Single Identity Number (NIK) and/or Taxpayer ID Number (NPWP) in the Fields of Public Services.”
Perpres 83 regulates the following matters:
- requirements for additional NIK and/or NPWP of service recipients;
- the inclusion of the NIK and/or NPWP of service recipients;
- validation of the inclusion of NIK and/or NPWP;
- matching and updating of Population Data and Taxation Databases; and
The inclusion of NIK and/or NPWP is carried out with the following conditions:
- NIK as an identity marker for individuals who do not have an NPWP
- NPWP is used as an identity marker for foreign entities or persons that do not have a NIK;
- NIK and NPWP are used as identity markers for individuals who already have an NPWP.
Service recipient data that has been completed with validation of NIK and/or NPWP can be
shared and utilized for:
- prevention of criminal acts of corruption;
- prevention of money laundering;
- taxation purposes;
- updating of identity data in the Population Data; and
- other purposes in accordance with the provisions of the legislation.
Public Service Providers must complete the inclusion of NIK and/or NPWP for each data on the recipients of the public service in which the individuals are still active and located within the territory of Indonesia within two years at the latest from when this Presidential Decree comes into force.
This regulation became effective on 9 September 2021.