Administration Timeline of NIK, 16-Digit NPWP and NITKU
- July 9, 2024
- Posted by: Administrator
- Category: Tax News
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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:
- National Identification Number (“NIK”),
- The 16-Digit Taxpayer Identification Number format (“16-Digit NPWP”), and
- The Business Activity Location Identification Number (“NITKU”).
Salient points taken from PER-6 are as follows:
- 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.
- 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.
- 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.
- 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.