On 10 September 2018, the Director General of Tax (“DGT”) issued a new regulation No. PER-20/PJ/2018 (“PER-20”) regarding the procedures of registering Taxpayers and Tax ID by applying electronically through a system called the Legal Entity Administration System (Sistem Administrasi Badan Hukum – SABH) and Online Single Submission (OSS). Basically, this new regulation is aimed to provide convenience to business practitioners to be able to register for a Tax ID by applying electronically through SABH or OSS.

SABH is an IT service organized by the Directorate General of Legal Administration, while OSS is business licensing issued by OSS institutions for and on behalf of ministers, institutional leaders, governors or regents/mayors to business practitioners through an integrated electronic system.

The Tax ID registration using SABH is submitted through the Notary that issues the deed of establishment and such Notary has been granted SABH access rights.

Tax IDs that were issued through SABH or OSS system before this regulation came into effect remain valid.

PER-20 became effective on 10 September 2018.