Knowing What It Is Ineffective Taxpayer And Its Criteria

Annual SPT Illustration (Unsplash)

YOGYAKARTA - There are still many people who do not know what non-effective taxpayers are. Owners of Taxpayer Identification Number (NPWP) can be active and ineffective. As the term implies, non-effective in taxpayers are NPWP owners who are inactive. However, this status is temporary and the NPWP has not been removed.

However, the non-effective status cannot be accepted by a taxpayer carelessly. Non-effective status will be given based on an application for the taxpayer concerned and can only be carried out by the Tax Service Office.

Usually a taxpayer will apply for non-effective applications when they are unable to pay taxes. However, the request is also not immediately accepted by the KPP. There are several criteria that allow a person to get a non-effective taxpayer status.

Non-effective taxpayers are the status of a taxpayer who is exempt from routine administrative supervision in the obligation to provide an SPT or notification letter.

A taxpayer who is non-effective status is no longer subject to income tax as usually paid by taxpayers. Tax payment obligations have been temporarily suspended if you are non-effective.

The non-effective status is given at the request of the taxpayer concerned and approved by the KPP. Usually, people will apply for a non-effective status when they are no longer able to pay taxes. This condition occurs because the person quit his job or his business stopped operating.

However, this non-effective status is only temporary, so the person's NPWP will not be abolished. This status means that a taxpayer does not meet subjective and/or objective requirements, but has not yet been removed from NPWP.

A provision for a person to receive a non-effective taxpayer status has been regulated in the Regulation of the Director General of Taxes No. PER-20/PJ/2013. The following are a number of criteria for a taxpayer to get a non-effective status.

Because the status is ineffective, non-effective taxpayers have differences with active NPWP. The following is the policy given to a non-effective taxpayer.

That is information about what a non-effective taxpayer is. The status of a non-effective taxpayer can be obtained by anyone but with certain criteria that have been regulated in the Regulation of the Director General of Taxes. A person with a non-effective status can reactivate the status of a taxpayer.

Stay up to date with the latest domestic and other overseas news on VOI. You present the latest and most updated nationally and internationally.