CATEGORY OF AN INDIVIDUAL TAXPAYER

1. Resident

A resident tax subject shall be:

- An individual residing in Indonesia or

- An individual who is present in Indonesia for more than 183 days in any 12 month period, or

- An individual who is present in Indonesia in a tax year with an intention to reside in Indonesia.

2. Non-Resident

A non-resident tax subject shall be:

An individual not residing in Indonesia or who is present in Indonesia for not more than 183 days in any 12 month period.

- who is conducting a business or carrying out activities through a fixedbased in Indonesia.

- who derives income from Indonesia other than from conducting business or carrying out activities through a fixed based in Indonesia.

A taxpayer is an individual or a body which, pursuant to the provisions in the tax law, is required to fulfill tax obligations, including tax collection or tax withholding of certain taxes. (Article 1 paragraph (1) Law No. 28 Year 2007).