Amendment to Minister of Finance Regulation Number 112/PMK.03/2022 on Individual Taxpayer Identification Number, Corporate Taxpayer and Government Institution Taxpayer

On 8 December 2023, the Government through the Ministry of Finance issued PMK No. 136 of 2023 which is an amendment to PMK 112/PMK.03/2022 regarding changes in the schedule for the full implementation of the use of the National Identity Number (NIK) as a Tax ID Number (NPWP). This is stated in Article 11 of PMK No. 112/2022 as amended by PMK No. 136/2023, where previously starting from 1 January 2024 it was changed to 1 July 2024.

In accordance with the provisions of Article 11, paragraph (1) of Regulation No. 136/2023, starting from 1 July 2024:

1.Taxpayers are required to use the National Identity Number (NIK) as the Tax ID Number (NPWP), and the NPWP should have a 16-digit format in administrative services provided by the Directorate General of Taxes (DJP) and other parties;

2.Taxpayers are required to use the Business Activity Place Identification Number (NITKU) as the identification for the place of business activities separate from the place of residence or establishment; and

3.Other parties providing administrative services that include NPWP must use NIK as the NPWP, and the NPWP should have a 16-digit format in the specified services.

The administrative services organized by other parties include export and import services, banking services and other financial sectors, government fund disbursement services, business entity establishment and business licensing services, government services other than those organized by DGT and other services that require the use of NPWP.

It is further regulated in Article 11 paragraph (1a) that resident Individual Taxpayers cannot utilize tax administration services and administration of other parties using NPWP if the status of identity data has not been matched with population data.

Referring to Article 13, when PMK No. 136/2023 is enacted, the provisions regarding the inclusion of NPWP with 15-digit format and published before 1 July 2024 are declared to remain valid and do not require correction or replacement of the provisions of the inclusion of the 15-digit NPWP format.

Regulation No. 136/2023 is declared effective from the date of its promulgation on 12 December 2023.

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