The Old NPWP Can Still Be Used Until December 31, 2023, Although It Can Be Used As A NIK Starting July 14, This Is The Detailed Explanation Of Sri Mulyani's Subordinates
JAKARTA – The government through the Ministry of Finance (Kemenkeu) has officially started using the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP) since July 14. However, the old format NPWP can still be used until December 31, 2023.
Director of Counseling, Services, and Public Relations at the Directorate General of Taxes at the Ministry of Finance, Neilmaldrin Noor, said that the old-format NPWP was still used in limited tax administration services, one of which was to login to the tax.go.id application.
"Only starting January 1, 2024, when Coretax is already operating, the use of the new NPWP format will be effectively implemented in its entirety, both for all DGT services and for the administrative interests of other parties that require the use of NPWP," he said quoted Thursday, July 21.
Launching information released by the Ministry of Finance, the NIK policy as a TIN is regulated in the Minister of Finance Regulation (PMK) Number 112/PMK.03/2022. Based on this regulation, there are three new NPWP formats.
First, for individual taxpayers (WP OP) who are residents, use NIK. Meanwhile, residents are Indonesian citizens and foreigners residing in Indonesia.
Second, non-resident WP OP, corporate taxpayers, and government agency taxpayers use a 16-digit NPWP format. And the third is for branch taxpayers to use the Identity Number of the Place of Business Activities.
According to Neil, for resident taxpayers who currently have an NPWP, the NIK has immediately functioned as a new NPWP format.
However, there is still a possibility that the WP NIK has an invalid status. This is due to the existence of taxpayer data that has not been matched with population data.
“For example, the residential address is different from the population data. If so, the DGT will clarify the NIK whose status is not yet valid through DGT Online, e-mail, tax ring, and/or other channels," explained Sri Mulyani's subordinate.
Meanwhile, for taxpayers other than OP, all you have to do is add the number 0 in front of the old TIN or 15-digit format, and for branch taxpayers, the DGT will be given an ID number for the place of business activity.
Meanwhile, for taxpayers who do not currently have a NPWP, the following provisions apply. First, for WP OP who is a resident, the NIK will be activated as a NPWP through a registration application by the taxpayer himself or by position, and will still be given an NPWP in a 15-digit format that can be used until December 31, 2023.
Second, corporate taxpayers, government agencies, and private persons other than residents are given a NPWP in a 16-digit format through a registration application by the taxpayer himself or by position.
While for the third branch taxpayers, they are given an Identity Number of Place of Business Activities, and they are still given a 15-digit NPWP format that can be used until December 31, 2023. published," concluded Neil.