Registration for the Corporate Taxpayer Registration Number through an Online General Law Administration System

Background

On 1 July 2019, the Directorate General of Taxation at the Ministry of Finance has issued a  Letter of Director General of Taxation Number:  S-163/PJ.13/2019 (“SDJP”) on the Submission of the Registration Guideline for the Corporate Taxpayer Registration Number (“NPWP”) through an Online System of General Law Administration (“AHU”).

Purpose and Objective

SDJP was issued to simplify the taxation service in accordance with the Regulation of the President of the Republic of Indonesia Number 91 year of 2017 on the Acceleration of Business Implementation. The simplification in the form of the possiblity to register the NPWP through online system for  non-individual business actor. The registration is conducted during the validation process of legal entity through the notary who already has an access to Legal Entity Administration System (“SABH”) on online AHU.

Registration Procedure

The registration of NPWP is conducted by the business actor with a headquarter status through the notary who made its deed of establishment and already has access to the online AHU.

During the registration process, notary must include the documents required by the prevailing laws and regulations stipulating the procedure for the registration of taxpayer and the deletion of NPWP and the taxable entrepreneur confirmation. NPWP is issued through online system to the taxpayer during the validation process of legal entity.

The notary must deliver the required documents to the Tax Service Office where the business actor has been registered no later than 30 (thirty) calendar days after the registration date.

The notary or business actor shall deliver the clarification and/or the required documents according to the period as stated in the clarification letter/fulfillment of document. If the clarification and/or documents are not submitted, then the business actor is determined as a non-effective taxpayer. For the examination of tax validity status it can be conducted by the notary and/or business actor through the application of information of Taxpayer Status Confirmation (iKSWP).

The registration of NPWP is conducted through the online AHU system by filling data in the system.


Kristina Kristioni Keintjem

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