ARMA Update

Enforcement of the New Format of Taxpayer Identification Number (Nomor Pokok Wajib Pajak – NPWP)

 

In the last October 2021, the government enacted Law No. 7 of 2021 regarding Harmonization of Tax Regulations, which regulates and amends various provisions in the field of taxation, one of which is in the general provisions of taxation by stipulating that the National Identity Number (Nomor Induk Kependudukan – NIK) will be the identity number of individual taxpayers (replacing the role NPWP – Nomor Pokok Wajib Pajak). Further, as an implementation of this regulation, the government (i..e, Minister of Finance – MOF) has promulgated the MOF Regulation No. 112. PMK.03/2022 regarding NPWP For Individual Taxpayer, Corporate Taxpayer, and Government Institutional Taxpayer (“MOF Reg 112/2022”) on 8 July 2022.

This ARMA update will discuss the Enforcement of the New Format of NPWP based on the new regulation as above.

ARMA Law provides this Update in English (here).

 

Pada Oktober 2021 lalu, pemerintah mengundangkan Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, yang mengatur dan mengubah berbagai ketentuan di bidang perpajakan, salah satunya dalam Ketentuan Umum Perpajakan (KUP) dengan menetapkan bahwa Nomor Induk Kependudukan (NIK) akan menjadi nomor pokok wajib pajak orang pribadi (menggantikan peran NPWP – Nomor Pokok Wajib Pajak). Selanjutnya, sebagai implementasi dari peraturan tersebut, pemerintah (yaitu Menteri Keuangan) telah menetapkan Peraturan Menteri Keuangan No. 112. PMK.03/2022 tentang NPWP Bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah (“Permenkeu No 112/2022”) pada tanggal 8 Juli 2022.

ARMA Update kali ini akan membahas tentang Pemberlakuan Format Baru NPWP berdasarkan peraturan baru tersebut di atas.

ARMA Law menyediakan Update ini dalam Bahasa Inggris (di sini).

 


Disclaimer:
This client update is the property of ARMA Law and intended for providing general information and should not be treated as legal advice, nor shall it be relied upon by any party for any circumstance. ARMA Law has no intention to provide a specific legal advice with regard to this client update.

Date:
August 15, 2022
Category:

Publications Category

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