Branch Taxpayers Urged to Submit The Notification of VAT centralization

JAKARTA. The Directorate General of Taxes (DGT) urges branch taxpayers to immediately notify the centralization of the location of Value Added Tax (VAT) payable at the place of residence or domicile.

If they do not submit a notification, the DGT will carry out the centralization of the location of VAT payable ex officio at their residence or place of domicile starting 1 July 2024.

This position centralization will be carried out if the branch taxpayer does not submit a notification by 30 April 2024. This was conveyed by DGT through Announcement Number PENG-4/PJ.09/2024 issued on 6 February 2024. 

This appeal was conveyed considering that, no later than 30 June 2024, the use of the branch Taxpayer Identification Number (Tax ID Number) will end or no longer be valid. 

The provision was previously stipulated in Minister of Finance Regulation (PMK) Number 136/PMK.03/2023 which is an amendment to PMK Number 112/PMK.03/2022 concerning Taxpayer Identification Number for Individual Taxpayers.

Meanwhile, the procedure for submitting a notification of the centralization of the location of VAT payable has been regulated in the Director General of Taxes Regulation Number PER-11 / PJ / 2020 on the Determination of One or More Places as a Centralized Location of VAT Payable.

For information, notifications can be made electronically. However, if electronic channels are not yet available, VAT-registered persons can submit it in writing.

In addition, VAT-registered persons for VAT Purposes who have more than one place of VAT payable can choose one or more places as the Centralized Location of VAT Payable. (ASP/KEN)