The Directorate General of Taxes released seven tax administration services that can be accessed using the Population Identity Number (NIK), 16-digit Taxpayer Identification Number (TIN), and the Identity Number of Place of Business Activities (NITKU) as a new format of the 15-digit NPWP that has been used so far.
This is as stated in the Regulation of the Director General of Taxes Number PER-6/PJ/2024 stipulated on 28 June 2024 and came into effect on 1 July 2024. The seven services include e-Registration, Taxpayer profile account on DGT Online, KSWP Info, e-Bupot 21/26, e-Bupot Unification, e-Bupot Government Agencies, and e-Objection.
Read: Format Changed, Single Identity Number and Official Business Number Replace The Tax ID Number
For information, using NIK as TIN applies to resident Individual Taxpayers. Then the 16-digit NPWP applies to non-resident individual taxpayers, corporate taxpayers, and government agency taxpayers. At the same time, the use of NITKU is intended for Branch Taxpayers.
1. e-Registration
e-registration is a taxpayer registration service.
2. DGT Profile Account
It is a service that contains the taxpayer's profile on DGT Online.
3. KSWP Info
KSWP Info is a service that contains information on confirmation of taxpayer status.
4. e-Bupot 21/26
It is a service for issuing withholding tax receipts and reporting Periodic Income Tax Article 21/26.
5. e-Bupot Unification
It is a service for issuing withholding tax receipt and reporting the Unification of Periodic Income Tax Return.
6. e-Bupot Government Agency
A service for issuing withholding tax receipts and reporting Periodic Income Tax Return Article 21/26 for government agencies and Unification of Periodic Income Tax Return for government agencies.
7. e-Objection
It is a service provided by DGT for filing objections.
Meanwhile, tax services other than those listed in the list can still use the 15-digit TIN. However, DGT revealed that the number of tax services that are required to use NIK, 16-digit TIN, and NITKU will be added gradually.
Other Party Services
In this regulation, DGT also requests other parties providing administrative services that include TIN, must use NIK as TIN and 16-digit TIN.
The DGT gives the other parties until 31 December 2024 to adjust their administrative services to accommodate the use of NIK as TIN and 16-digit TIN.
Customised Taxation Documents
In addition to the use of the new format of TIN for taxation services, this regulation also regulates the use of TIN in taxation documents, Decisions, Assessments and Forms issued starting 1 July 2024 can be adjusted with NIK as TIN, 16-digit TIN and NITKU.
The use of NIK, 16-digit TIN and NITKU in these tax documents is carried out in stages. Therefore, documents issued starting 1 July 2024 but still using 15-digit TIN are considered to have the same legal force as documents using NIK or 16-digit TIN or NITKU.
DGT revealed that this provision was issued to provide legal certainty and ease of service to taxpayers and other parties. The government, through this regulation, also provides space for other parties to prepare a tax administration system with a new TIN format. (ASP/CND/KEN)
