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16-digit NPWP goes into effect for corporate and government taxpayers next year
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T
he Counselling, Services and Public Relations Directorate of the Finance Ministry’s Taxation Directorate General issued an announcement letter, numbered PENG-19/PJ.09/2023, concerning the provision of the taxpayer identification number matching services, dated Aug. 29, 2023.
Counselling, Services and Public Relations director Dwi Astuti, said the taxpayer identification number (NPWP) would now come in a 16-digit format for non-resident individual taxpayers, corporate taxpayers and government agency taxpayers starting Jan. 1, 2024.
The provision is part of Finance Ministerial Regulation (PMK) No. 112/PMK.03/2022 concerning NPWPs for individual taxpayers, corporate taxpayers and government agency taxpayers.
“PMK No. 112/PMK.03/2022 is the implementing regulations for Law No. 7/2021 concerning tax harmonization regulations and the Counselling, Services and Public Relations director’s announcement No. PENG-7/PJ.09/2023 concerning the provision of matching services and electronic taxpayer number policy," she said in Jakarta recently.
Dwi Astuti continued that PMK No. 112/PMK.03/2022, which contains the business activity place identification number (NITKU), was replacing the NPWP Branch.
With this replacement, public service providers, financial service institutions and other bodies will require NPWPs for their administrative services.
"In this regard, the Taxation Directorate General will provides services in the form of matching 15-digit format NPWPs with the 16-digit format NPWPs for non-resident individual taxpayers, corporate taxpayers and government agency taxpayers; and/or the Branch NPWP holders for NITKU holders," she said.
Matching services, said Dwi Astuti, would take place electronically through a service portal for other entities that have at least 50 employees in the latest Periodic Income Tax Return Article 21, for which Income Tax Article 21 has been withheld.
Moreover, 50 counter transactions during the latest Periodic VAT SPT or 50 deduction/collection evidence in the last Unification Period SPT.
Furthermore, web services would be available for parties that have at least 1 million NPWPs on their administration system to be matched and which fulfil the Taxation Directorate General’s application development and standardization guidelines at portalnpwp.pajak.go.id/.
"Pajak.go.id accounts on the official [Taxation Directorate General] website [will be needed] for certain parties who do not meet the criteria or intend to match their NPWPs individually," she said.
Dwi Astuti stated that the matching service could also be provided directly, providing that certain parties had at least 1 million NPWPs on their administrative system for matching.
In addition, for certain parties who submit NPWP matching data in accordance with the mechanism specified in the direct matching notification submitted by the Taxation Directorate General to the electronic postal address of certain parties, and through the Tax Application Service Provider.
Certain parties can also obtain matching services by implementing a 16-digit NPWP format nationally.
"Matching services can be accessed via portalnpwp.pajak.go.id for those who wish to utilize matching services via the service portal, web service or directly," he said.
