a.

that to provide justice and legal certainty in the use of Taxpayer Identification Numbers in connection with the provisions on the use of National Identification Number as Taxpayer Identification Numbers for individual taxpayers constituting Indonesian residents pursuant to Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations, it is necessary to stipulate provisions on Taxpayer Identification Numbers for individual taxpayers constituting Indonesian residents;

b.

that to provide equality and to realise effective and efficient tax administration for taxpayers other than individual taxpayers constituting Indonesian residents who use National Identification Number as Taxr Identification Numbers, it is necessary to stipulate provisions on Taxpayer Identification Numbers for individual taxpayers not constituting Indonesian residents, undivided inheritance taxpayers, corporate taxpayers and government agency taxpayers;

c.

that to support Indonesia’s one data policy, it is necessary to regulate the inclusion of standardised and integrated national identification number in tax administration services;

d.

that based on the considerations referred to in letter a, letter b and letter c as well as to implement the provisions under Article 44E paragraph (2) subparagraph a of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations, it is necessary to enact a Minister of Finance Regulation concerning Taxpayer Identification Numbers for Individual Taxpayers, Corporate Taxpayers and Government Agency Taxpayers;

 

 

1.

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;

2.

Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

3.

Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);

4.

Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);

5.

Minister of Finance Regulation Number 118/PMK.01/2021 concerning the Organisation and Working Procedures of the Ministry of Finance (Official Gazette of the Republic of Indonesia of 2021 Number 1031);

 

 

MINISTER OF FINANCE REGULATION CONCERNING TAXPAYER IDENTIFICATION NUMBERS FOR INDIVIDUAL TAXPAYERS, CORPORATE TAXPAYERS AND GOVERNMENT AGENCY TAXPAYERS.

 

 

Referred to herein this Minister of Finance Regulation:

1.

Taxpayer Identification Number is a number issued to Taxpayers as a means of tax administration that is used as a personal identity or Taxpayer identity in conducting their tax rights and obligations.

2.

Residents are Indonesian Citizens and expatriates residing in Indonesia.

3.

National Identification Number is a Resident’s identification number that is unique or distinctive, single and inherent to a person registered as an Indonesian Resident.

4.

Undivided Inheritance Taxpayers as a Unit in Lieu of the Beneficiaries, hereinafter referred to as Undivided inheritance Taxpayers, are undivided inheritance Taxpayers as a unit in lieu of the beneficiaries pursuant to statutory provisions in the field of taxation.

5.

Branch Taxpayer Identification Number is a Taxpayer Identification Number issued to a Taxpayer’s place of business that is separate from the Taxpayer’s residence or domicile or issued for the exercise of rights and fulfilment of the obligations of withholding of Income Taxes, Value Added Tax and/or Sales Tax on Luxury Goods, Land and Building Tax and Carbon Tax which cannot use the head office Taxpayer Identification Numbers.

6.

Place of Business Identification Number is an identification number issued to a Taxpayer’s place of business that is separate from the Taxpayer’s residence or domicile.

7.

Taxpayer Business Classification, hereinafter referred to as Business Classification, is the grouping of a Taxpayer’s activities or economic activities containing information on the activities, business activities, independent personal services or work in the employment relationship carried out by the Taxpayer.

 

 

(1)

As of 14 July 2022:

 

a.

individual Taxpayers constituting Residents shall use National Identification Numbers; and

 

b.

non-Resident individual Taxpayers, Corporate Taxpayers and Government Agency Taxpayers shall use Taxpayer Identification Numbers in the 16 (sixteen) digit format,

 

as Taxpayer Identification Numbers.

(2)

Individual Taxpayers constituting Residents and non-Resident individual Taxpayers referred to in paragraph (1) include Undivided Inheritance Taxpayers.

(3)

In addition to being used to exercise their tax rights and fulfill their tax obligations, Taxpayers shall use Taxpayer Identification Numbers referred to in paragraph (1) for administrative purposes held by parties other than the Directorate General of Taxes which require the use of Taxpayer Identification Numbers.

(4)

For individual Taxpayers constituting Residents, the Director General of Taxes shall issue Taxpayer Identification Numbers by activating National Identification Numbers:

 

a.

based on the Taxpayer’s application for registration; or

 

b.

(5)

For non-Resident individual Taxpayers, corporate Taxpayers, and Government agency taxpayers, the Director General of Taxes shall issue Taxpayer Identification Numbers in the 16 (sixteen) digit format:

 

a.

based on the Taxpayer’s application for registration or

 

b.

(6)

Taxpayer Identification Numbers referred to in paragraph (1) are used in tax administration services on a limited basis until 31 December 2023.

 

 

(1)

Individual Taxpayers who constitute Residents and have Taxpayer Identification Numbers in the 15 (fifteen) digit format, before this Ministerial Regulation comes into force, shall use National Identification Numbers as Taxpayer Identification Numbers referred to in Article 2 paragraph (1).

(2)

In the use of National Identification Numbers as Taxpayer Identification Numbers for individual Taxpayers constituting Residents referred to in paragraph (1), the Taxpayers’ identity data is matched with the population data in the Ministry of Home Affairs through the Directorate General of Population and Civil Registration.

(3)

Matching results referred to in paragraph (2) are grouped into:

 

a.

valid data; and

 

b.

invalid data.

(4)

Valid data referred to in paragraph (3) subparagraph a is Taxpayer’s identity data that matches the population data.

(5)

Invalid data referred to in paragraph (3) subparagraph b is Taxpayer’s identity data that has not matched the population data.

 

 

(1)

The Director General of Taxes submits a request for clarification on the matching result data referred to in Article 3 paragraph (3) subparagraph b to the Taxpayers.

(2)

Clarification of matching result data referred to in paragraph (1) includes:

 

a.

electronic mail address and mobile phone number data;

 

b.

the Taxpayer’s residence address data based on the actual situation;

 

c.

Business Classification data; and

 

d.

family unit data.

(3)

Request for clarification from the Director General of Taxes referred to in paragraph (1) is submitted through:

 

a.

the Directorate General of Taxes’ website;

 

b.

the Taxpayer’s electronic mail address;

 

c.

the Directorate General of Taxes’ contact center; and/or

 

d.

other channels stipulated by the Director General of Taxes.

(4)

Based on the request for clarification referred to in paragraph (3), the Taxpayers shall perform data changes, in the event that the data submitted at the time of the request for clarification is not in accordance with the actual situation.

(5)

Data changes referred to in paragraph (4) shall be performed by the Taxpayers through:

 

a.

the Directorate General of Taxes’ website;

 

b.

the Directorate General of Taxes’ contact center;

 

c.

the Tax Office where the Taxpayer is registered; and/or

 

d.

other channels stipulated by the Director General of Taxes.

 

 

National Identification Numbers used as Taxpayer Identification Numbers referred to in Article 2 paragraph (1) subparagraph a constitute National Identification Numbers based on:

a.

matching results with valid data status referred to in Article 3 paragraph (3) subparagraph a; or

b.

data changes performed by the Taxpayers referred to in Article 4 paragraph (4) and the data has been matched with the population data referred to in Article 3 paragraph (2) resulting in valid data,

and shall be notified to the Taxpayers.

 

 

(1)

Individual Taxpayers constituting Residents that do not perform data changes to identity data with invalid status referred to in Article 3 paragraph (3) subparagraph b may only use Taxpayer Identification Numbers in the 15 (fifteen) digit format until 31 December 2023 in tax administration and administrative services of other parties that use Taxpayer Identification Numbers.

(2)

Individual Taxpayers constituting Residents referred to in paragraph (1) may only use tax administration and administrative services of other parties after performing data changes.

(3)

Services referred to in paragraph (2) may be used in the event that data changes have been matched with the population data referred to in Article 3 paragraph (2) resulting in valid data.

 

 

(1)

Non-Resident individual Taxpayers, Corporate Taxpayers and Government Agency taxpayers that have been registered and have Taxpayer Identification Numbers in the 15 (fifteen) digit format, before this Ministerial Regulation comes into force, shall use Taxpayer Identification Numbers in the 16 (sixteen) digit format referred to in Article 2 paragraph (1).

(2)

Taxpayer Identification Numbers in the 16 (sixteen) digit format referred to in paragraph (1) shall be added with the number 0 (zero) in front of the Taxpayer Identification Numbers in the 15 (fifteen) digit format.

(3)

In the use of Taxpayer Identification Numbers in the 16 (sixteen) digit format, the Director General of Taxes submits a request for clarification to:

 

a.

non-Resident individual Taxpayers, in the form of:

 

 

1.

electronic mail address and mobile phone number data;

 

 

2.

the Taxpayer’s residence address data based on the actual situation;

 

 

3.

Business Classification data; and

 

 

4.

family unit data;

 

b.

Corporate Taxpayers and Government Agency Taxpayers, in the form of:

 

 

1.

electronic mail address and mobile phone number data;

 

 

2.

the Taxpayer’s domicile address data based on the actual situation; and

 

 

3.

Business Classification data.

(4)

Request for clarification from the Director General of Taxes referred to in paragraph (3) shall be submitted through:

 

a.

the Directorate General of Taxes’ website;

 

b.

the Taxpayer’s electronic mail address;

 

c.

the Directorate General of Taxes’ contact center; and/or

 

d.

other channels stipulated by the Director General of Taxes.

(5)

Based on the request for clarification referred to in paragraph (4):

 

a.

Taxpayers submit a response in the form of an agreement of the conformity of data, in the event that the submitted data is in accordance with the actual situation; or

 

b.

Taxpayers perform data changes, in the event that the submitted data is not yet in accordance with the actual situation.

(6)

Response in the form of the agreement and data changes referred to in paragraph (5) shall be submitted to Taxpayers through:

 

a.

the Directorate General of Taxes’ website;

 

b.

the Directorate General of Taxes’ contact center;

 

c.

the Tax Office where the Taxpayer is registered; and/or

 

d.

other channels stipulated by the Director General of Taxes.

 

 

 

To ensure data accuracy, Taxpayers shall perform data changes on an ongoing basis in accordance with the actual situation pursuant to statutory provisions in the field of taxation.

 

 

 

(1)

For Branch Taxpayers for whom Branch Taxpayer Identification Numbers have been issued before this Ministerial Regulation comes into force, the Director General of Taxes shall issue Place of Business Identification Numbers.

(2)

Place of Business Identification Numbers referred to in paragraph (1) shall be submitted by the Director General of Taxes to Taxpayers through:

 

a.

the Directorate General of Taxes’ website;

 

b.

the Taxpayer’s electronic mail address;

 

c.

the Directorate General of Taxes’ contact center; and/or

 

d.

other channels stipulated by the Director General of Taxes.

(3)

Branch Taxpayer Identification Numbers referred to in paragraph (1) shall be used for the exercise of tax rights and fulfilment of tax obligations until 31 December 2023.

 

 

 

(1)

For Taxpayers that self-register to be issued Taxpayer Identification Numbers or given Taxpayer Identification Numbers ex officio since this Ministerial Regulation comes into force until 31 December 2023, the Director General of Taxes shall:

 

a.

activate National Identification Numbers as Taxr Identification Numbers and issue Taxpayer Identification Numbers in the 15 (fifteen) digit format for individual Taxpayers constituting Residents; or

 

b.

issue Taxpayer Identification Numbers in the 16 (sixteen) digit format for non-Resident individual Taxpayers, Corporate Taxpayers and Government Agency Taxpayers; and/or

 

c.

issue Branch Taxpayer Identification Numbers and Place of Business Identification Numbers for branch Taxpayers.

(2)

In the event that tax administration and administrative services of other parties have not been able to use Taxpayer Identification Numbers in the 16 (sixteen) digit format, non-Resident individual Taxpayers, Corporate Taxpayers and Government Agency Taxpayers remain able to use Taxpayer Identification Numbers in the 15 (fifteen) digit format for the exercise of tax rights and fulfilment of tax obligations until 31 December 2023.

(3)

Taxpayer Identification Numbers in the 15 (fifteen) digit format referred to in paragraph (2) constitute Taxpayer Identification Numbers in the 16 (sixteen) digit format referred to in paragraph (1) subparagraph b by removing the first digit in the form of the number 0 (zero).

(4)

Branch Taxpayer Identification Numbers referred to in paragraph (1) subparagraph c shall be used for the exercise of tax rights and fulfilment of tax obligations until 31 December 2023.

 

 

 

(1)

From 1 January 2024:

 

a.

Taxpayers shall use National Identification Numbers as Taxpayer Identification Numbers and Taxpayer Identification Numbers in the 16 (sixteen) digit format in administrative services organised by the Directorate General of Taxes and other parties;

 

b.

Taxpayers shall use Place of Business Identification Numbers as the identification of the place of business that is separate from the residence or domicile; and

 

c.

other parties organising administrative services that include Taxpayer Identification Numbers must use National Identification Numbers as Taxpayer Identification Numbers and Taxpayer Identification Numbers in the 16 (sixteen) digit format in the said services.

(2)

The administrative services referred to in paragraph (1) subparagraph c consist of:

 

a.

government fund disbursement services;

 

b.

export and import services;

 

c.

banking and other financial sectors services;

 

d.

business entity establishment and business licensing services;

 

e.

government administrative services other than those organised by the Directorate General of Taxes; and

 

f.

other services requiring the use of Taxpayer Identification Numbers.

(3)

The Director General of Taxes on behalf of the Minister of Finance may grant an extension of the deadline referred to in paragraph (1) to other parties based on the consideration of the readiness of the said other parties’ administration systems.

 

 

 

(1)

The Director General of Taxes shall render services to other parties requiring the use of Taxpayer Identification Numbers, in the form of matching between:

 

a.

Taxpayer Identification Numbers in the 15 (fifteen) digit format and National Identification Numbers for individual Taxpayers constituting Residents;

 

b.

Taxpayer Identification Numbers in the 15 (fifteen) digit format and Taxpayer Identification Numbers in the 16 (sixteen) digit format for non-Resident individual Taxpayers, Corporate Taxpayers and Government Agency Taxpayers; and/or

 

c.

Branch Taxpayer Identification Numbers and Place of Business Identification Numbers,

 

in the data matching between Taxpayer Identification Numbers and Place of Business Identification Numbers in the administration system of affected other parties.

(2)

The services referred to in paragraph (1) shall be rendered electronically by the Director General of Taxes based on the request from other parties which at least contains:

 

a.

Taxpayer Identification Number in the 15 (fifteen) digit format and/or Branch Taxpayer Identification Number; and

 

b.

the Taxpayer’s name.

 

 

 

When this Ministerial Regulation comes into force, provisions on the inclusion of Taxpayer Identification Numbers in the 15 (fifteen) digit format and issued before 1 January 2024 remain in force and no correction or replacement is required for the provisions on the inclusion of Taxpayer Identification Numbers in the 15 (fifteen) digit format.

 

This Ministerial Regulation shall come into force on the date of promulgation.

 

For public cognisance, this Ministerial Regulation shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.

 

Enacted in Jakarta

on 8 July 2022

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

signed

SRI MULYANI INDRAWATI

 

Promulgated in Jakarta

on 8 July 2022

MINISTER OF LAW AND HUMAN RIGHTS,

signed

YASONNA H. LAOLY

 

OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA OF 2022 NUMBER 660