Administration Timeline of NIK, 16-Digit NPWP and NITKU

The Director General of Taxes (“DGT”) has issued regulation no. PER-6/PJ/2024 (“PER-6”) to provide legal certainty and sufficient time for taxpayers to prepare their tax administration systems using:

  1. National Identification Number (“NIK”),
  2. The 16-Digit Taxpayer Identification Number format (“16-Digit NPWP”), and
  3. The Business Activity Location Identification Number (“NITKU”).

Salient points taken from PER-6 are as follows:

  1. The types of administrative systems that can use NIK, 16-Digit NPWP, and NITKU from 1 July 2024 are e-Registration, DJP Online profile accounts, KSWP info, e-Bupot 21/26, e-Bupot Unification, e-Bupot Government Agencies, and e-Objection.
  2. For government bodies or agencies that provide public or non-public administration services and are not yet ready with the new system, the 15-digit NPWP will remain valid until 31 December 2024.
  3. The format of tax documents such as forms, assessments, and decisions will be gradually adjusted according to the system conditions of the DGT and other parties.
  4. New taxpayers or NPWP issued on an ex-officio basis shall use NIK as NPWP, 16-Digit NPWP, and NITKU along with the old 15-Digit NPWP.

This new regulation took effect on 1 July 2024.

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