When Should I Registering as a Taxpayer?
According to the Article 2 paragraph (1) General Provisions and Tax Procedures Law (Indonesian Tax Law No. 28 Year 2007) that every taxpayer who has met subjective and objective requirements as stipulated by tax laws shall be obliged to register at the office of the Directorate General of Taxes whose jurisdiction covers the residence or domicile of the Taxpayer and be provided with a Taxpayer Identification Number.
What is a Tax Identification Number?
The Tax Identification Number (In Indonesian term is called Nomor Pokok Wajib Pajak or NPWP) is a number issued to Taxpayers by the tax office to identify taxpayers and to assist them in fulfilling their taxation rights and obligations.
What if Taxpayer does not want to register to get the Tax Identification Number?
If the Taxpayer does not want to register, the Director General of Taxes may issue a Taxpayer Identification Number and or confirm a Taxable Person for VAT Purposes ex-officio in case a Taxpayer or a Taxable Person for VAT Purposes does not fulfill the obligations as referred to in article 2 paragraph (1) and (2) Indonesian Tax Law No. 28 Year 2007.
According to the Article 39 Paragraph (1) letter a Indonesian Tax Law No. 28 Year 2007 stipulated that whom soever deliberately fails to register for a Taxpayer Identification Number, or fails to register his business to be confirmed as a Taxable Person for Value Added Tax Purposes, which may cause losses to the revenues of the state, shall be penalized by imprisonment for a minimum of 6 (six) month or a maximum of 6 (six) years and a minimum fine equal to 2 (two) times the amount of unpaid or underpaid tax and a maximum fine equal to 4 (four) times the amount of unpaid or underpaid tax.
How to get an NPWP?
Taxpayer shall be obligated to register at the tax office in the district in which the taxpayer reside by submitting the following documents:
a. For Expatriate:
-Fill the Registration form
-Copy of passport
-Copy of limited stay permit card (KITAS)
-Copy of work permit (for taxpayer who is an employee
-Copy of tax identification number of the employer (for taxpayer who is an employee)
-Power of attorney (if his/her registration process is done by another party)
-Copy of business permit (for taxpayer who is conducting business or an independent professional).
b. For Indonesian Citizen
-Fill the Registration form
-Copy of identity card
-Power of attorney (if his/her registration process is done by another party)
-Certificate of place of business from the competent authority
-Copy of business permit (for taxpayer who is conducting business or an independent professional).
According to the Article 2 paragraph (1) General Provisions and Tax Procedures Law (Indonesian Tax Law No. 28 Year 2007) that every taxpayer who has met subjective and objective requirements as stipulated by tax laws shall be obliged to register at the office of the Directorate General of Taxes whose jurisdiction covers the residence or domicile of the Taxpayer and be provided with a Taxpayer Identification Number.
What is a Tax Identification Number?
The Tax Identification Number (In Indonesian term is called Nomor Pokok Wajib Pajak or NPWP) is a number issued to Taxpayers by the tax office to identify taxpayers and to assist them in fulfilling their taxation rights and obligations.
What if Taxpayer does not want to register to get the Tax Identification Number?
If the Taxpayer does not want to register, the Director General of Taxes may issue a Taxpayer Identification Number and or confirm a Taxable Person for VAT Purposes ex-officio in case a Taxpayer or a Taxable Person for VAT Purposes does not fulfill the obligations as referred to in article 2 paragraph (1) and (2) Indonesian Tax Law No. 28 Year 2007.
According to the Article 39 Paragraph (1) letter a Indonesian Tax Law No. 28 Year 2007 stipulated that whom soever deliberately fails to register for a Taxpayer Identification Number, or fails to register his business to be confirmed as a Taxable Person for Value Added Tax Purposes, which may cause losses to the revenues of the state, shall be penalized by imprisonment for a minimum of 6 (six) month or a maximum of 6 (six) years and a minimum fine equal to 2 (two) times the amount of unpaid or underpaid tax and a maximum fine equal to 4 (four) times the amount of unpaid or underpaid tax.
How to get an NPWP?
Taxpayer shall be obligated to register at the tax office in the district in which the taxpayer reside by submitting the following documents:
a. For Expatriate:
-Fill the Registration form
-Copy of passport
-Copy of limited stay permit card (KITAS)
-Copy of work permit (for taxpayer who is an employee
-Copy of tax identification number of the employer (for taxpayer who is an employee)
-Power of attorney (if his/her registration process is done by another party)
-Copy of business permit (for taxpayer who is conducting business or an independent professional).
b. For Indonesian Citizen
-Fill the Registration form
-Copy of identity card
-Power of attorney (if his/her registration process is done by another party)
-Certificate of place of business from the competent authority
-Copy of business permit (for taxpayer who is conducting business or an independent professional).
Related Artikel:
TAX IDENTIFICATION NUMBER or NPWP - REGISTRATION
Great Post. I just launched my own expatriate tax return service at www.expatriatetaxreturns.com
ReplyDelete