On 8 July 2022, the Minister of Finance (MoF) issued a new regulation No. 112/PMK.03/2022 (“PMK-112”) regarding Taxpayer Identification Numbers for Individual, Corporate and Governmental Agency Taxpayers as implementation of Law on Harmonization of Tax Regulations No. 7/2021 (“HPP Law”).

The main points of this regulation are as follows:

• Starting 14 July 2022, the Citizenship ID Number (“NIK”) will be used as the Tax ID Number (“TIN”). This will be applicable for Indonesian citizens, including foreigners with permanent residence status in Indonesia. For non-resident individuals and corporate and government agency taxpayers, the 16-digit format TIN will be applicable.
• Before the NIK can be used as a TIN, or the new 16-digit format of TIN shall apply, the taxpayer’s identity shall be cross  checked with civil registration data in the Directorate General of Civil Registry.
  If the data is not matched, the Directorate General of Taxes (“DGT”) will request data clarification from the taxpayers related to the following information:
  1. Email address and phone number;
  2. Residency address of the taxpayer based upon factual information;
  3. Business field classification; and/or
  4.  Family members.

• The above clarification shall be performed through the DGT’s webpage, email, contact center or other channels. Therefore, it would be worthwhile to regularly check your user profile in the DGT webpage to ensure that your data has been synchronized or whether clarification/updates should take place. Kindly note that PMK-112 also stipulates the procedures for requesting a new tax ID, branch ID and so forth.
• Despite the above transition, all existing TIN will generally remain valid in relation to all taxation-related rights and obligations until 31 December 2023. Then, starting 1 January 2024, Taxpayers shall apply these new TINs for all tax administration purposes with the DGT or other parties.