PROCEDURE FOR REGISTRATION AND GRANTING OF TIN

Discuss the procedures for registering and providing Taxpayer Identification Number (NPWP).

There are several ways to apply for NPWP registration and procedure, namely:

1. Taxpayers (WP) who have fulfilled the subjective and objective requirements in accordance
 with the provisions of the Perpu in the taxation field, WP register themselves from the KPP
 whose working area covers the place of residence or place of residence, 
and the exact business activities of the WP, and the WP is given the mandatory number tax (NPWP).
The place of residence or place of residence as referred to in paragraph (1) is a place of residence 
or place of residence according to the actual situation.

2. Taxpayers who are required to register themselves as referred to in paragraph (1),
 namely, individual taxpayers, including married women who are taxed separately because:

a. Living separately based on the judge's decision

b. Willing in writing based on the agreement on separation of income and assets

c. Choosing to exercise rights and fulfill tax obligations is separate from her 
husband even though there is no judge's decision.

As for corporate taxpayers who have tax obligations as paying taxes, 
cutters and / or tax collectors in accordance with the provisions of the taxation tax,
including the permanent and contractor business forms or operators
in the upstream oil and gas business. Corporate taxpayers only
have tax obligations as cutters and tax collectors in accordance 
with the provisions of the taxation tax, including joint operations. 
Treasurer appointed as tax collector cutter according to tax laws and regulations.

3. Personal taxpayers of certain entrepreneurs, in addition to being 
obliged to register with KPP whose working area covers the WP's residence, 
it is also obligatory to register with KPP whose working area covers the place 
of WP business activities.

4. Married women who do not want to exercise their rights and fulfill 
tax obligations separately from their husbands and children who are 
not yet mature, must carry out and fulfill their tax obligations using the
 husband's or family head's tax ID.

5. Personal taxpayers other than the WP as referred to in paragraph 
(3) may choose to register themselves to obtain a NPWP.

  PROCEDURES FOR ELIMINATION OF NPWP

               The procedure for removing Taxpayer Identification Number (NPWP), 
namely, at the request of the taxpayer or in office. Elimination of NPWP or
position as referred to in paragraph (2) letter a and letter b is based on 
the results of examination or verification results in accordance with the
provisions of tax laws governing procedures for inspection and procedures 
for verification. tax is intended for tax administration purposes and does not 
eliminate tax rights and obligations that must be done by the WP or PKP concerned.

 ABOUT TAXABLE ENTREPRENEURS (PKP)

               Taxable Entrepreneurs (PKP), each business taxpayer submits a known
 value added tax (PPN) based on the 1984 PPN legislation, except for a small 
businessman whose status is stipulated by the finance minister, 
must carry out its business to KPP whose area of work includes residence or place
of business activities to be confirmed as PKP. WP PKP changes can be made 
in the event that data contained in tax administration is different from WP PKP 
ccording to actual circumstances which do not require the provision of
a new NPWP and new PKP confirmation.

PROCEDURES FOR BUSINESS REPORTING AND ENHANCEMENT OF TAX ENTERPRISES

              Article 15 reads, every taxpayer as an entrepreneur who

submits a tax that is subject to value added tax or called VAT under the value added tax law of 1984,

except for a small businessman whose capital is stipulated by the finance minister,

is obliged to report its business to KPP whose area of work covers place of residence or place of domicile,

and / or place of business activities to be confirmed as a taxable businessman.

The documents required as a complete confirmation of taxable

entrepreneurs are written in Article 18 as referred to in Article 16 paragraph

(4) and Article 17 paragraph (3), including:

a. For individual taxpayers, the required documents include

a copy of the resident card, business activity permit document issued by the competent agency,

and a business place certificate

b. For corporate taxpayers, the required documents include a copy of the deed of establishment,

a copy of the NPWP card, a business permit document issued by the authorized agency

and a certificate of place of business.

c. For corporate taxpayers in the form of joint operations, the required documents include,

a copy of the founder's cooperation agreement as a form of joint operation, a copy of the NPWP card

of each member, a copy of the NPWP card of one of the managers, a business permit

document issued by the competent agency, a statement of place of business or business activities of the regional government officials.

 PROCEDURES FOR REVOCATION OF TAX ENTREPRENEURS

              In Article 21, there are 6 points concerning revocation of

confirmation of taxable entrepreneurs, namely:

(1) Revocation of inauguration of a businessman is taxed

by the Director General of Taxes

(2) Revocation of inauguration of a taxable businessman

as referred to in paragraph (1) can be done:

a. Upon the request of a Taxable Person for Entrepreneurs

b. By position

(3) Revocation of inauguration of a taxable businessman on a taxable

or in-office application as referred to in paragraph (2) shall be carried

out based on the results of verification or examination results in accordance

with the provisions of tax laws governing procedures for inspection or verification procedures.

(4) Revocation of inauguration of a taxable businessman on the application

for a taxable businessman or in a position as stipulated in paragraph

(2), shall be conducted based on the results of verification if the revocation

of said confirmation is made.

(5) Revocation of inauguration of taxable entrepreneurs in a position can also

be carried out based on the results of verification in terms of revocation related to:

a. Results of the national tax census

b. Results of field confirmation or supervision after inauguration after

inauguration of a taxable businessman

c. The results of other activities carried out by the director general of taxes.

(6) Revocation of inauguration of a taxable businessman to a

taxable businessman other than as referred to in paragraph

(4) and paragraph (5) shall be carried out based on the results of the examination.

SUPERVISION PROCEDURES ON TAX ENTREPRENEURS

              Where explained in article 26 are as follows:

(1) KPP supervises entrepreneurs who have been carried out as taxable entrepreneurs

(2) Supervision of taxable entrepreneurs as referred to in paragraph

(1) shall be carried out to test compliance with the fulfillment

of obligations as taxable entrepreneurs.

(3) Supervision as referred to in paragraph (1) shall be carried out

systematically and continuously as long as the entrepreneur is confirmed as a taxable entrepreneur.

(4) Supervision as referred to in paragraph (1) can be carried out through

field confirmation and the KPP has the authority to request the required

documents to the taxable employer.

(5) Taxable entrepreneurs must provide the requested documents

as referred to in paragraph (4)

(6) The results of supervision as referred to in paragraph (1) can be used as:

a. The basis for making changes and taxable employers in office in the

tax administration system.

b. Material for consideration in carrying out revocation of taxable entrepreneurs in office.

c. The basis for carrying out other actions in accordance with th

provisions of legislation in the field of taxation.

AMENDMENT TO TAX PAYMENT DATA AND / OR ENTREPRENEURS OF TAX TAXES

              Explained in article 28, includes:

(1) Changes in taxpayer data and / or taxable businessmen can be

carried out in the event that the data contained in tax administration

is different from data on taxpayers and / or taxable entrepreneurs according

to actual conditions that do not require the provision of a new NPWP and /

or inauguration of taxable entrepreneurs .

(2) Included in the data changes as referred to in paragraph (1) in the form of:

a. Change in identity of individual taxpayer.

b. Change of residence address of individual taxpayer or taxpayer's

seat in the same KPP work area

c. Change in individual taxpayer category

d. Changes in the main source of income of individual taxpayers

e. Changes in corporate taxpayer identity without changes in

body shape such as CV MAKMUR TANJUNG changed to CV TANJUNG MULIA

f. Changes in capital or corporate taxpayer ownership without changes

in body shape such as PT ALAM JAYA initially permodalnya status as domestic

investment changed to PT ALAM JAYA with capital as naming foreign capital.

(3) Amendments to data on taxpayers and / or taxable entrepreneurs as referred to

in paragraph (1) can be done:

a. At the request of the taxpayer

b. By position.

 AFFIRMATION OF THE TERMS OF TAXATION ON THE E-COMMERCE TRANSACTION OF THE DIRECTOR GENERAL OF TAXES

A. General

              The development of information and communication

technology has led to a capital transformation of business strategies

hat need to be emphasized on the aspect of the tax. In principle, trade transactions

of goods and services through electronic systems, hereinafter referred to as e-commerce,

are the same as trading transactions in other goods and services,

but differ in terms of the means or tools used. Therefore, there is no difference

in tax treatment between e-commerce transactions and other trade transactions

of goods and services.

B. Purpose and purpose

              This DGT circular letter was prepared in order to realize uniformity

in understanding the aspects of taxation on e-commerce transactions aimed at optimizing

the potential for tax revenue from e-commerce transactions in accordance with the

provisions of tax laws and regulations.

C. Scope

              In this circular letter DGT was given confirmation regarding aspects

of general provisions and procedures for taxation, income tax and value added

tax and sales tax on luxury goods for e-commerce transactions.

CUTTING AND / OR USING INCOME TAX ON E-COMMERCE TRANSACTIONS

A. General

              In connection with the growing development of goods and services

trading transactions through electronic systems, hereinafter referred to as e-commerce,

special affirmation needs to be given regarding the obligation to withhold or collect income

tax on e-commerce transactions as stated in the tax director general's circular

No. SE-62 / PJ / 2013 concerning affirming tax provisions for e-commerce transactions.

B. Purpose and purpose

1. The stipulation of this DGT circular letter is intended to provide a

reference in the context of implementing the deduction or collection of income tax on e-commerce transactions.

2. The application of the DGT circular letter aims to implement the deduction

or collection of income tax on e-commerce transactions that can run

well and there is uniformity in implementation.

C. Scope

              In a circular letter the director general of tax is given an affirmation

of the implementation of deduction or collection of income tax on e-commerce

transactions can run well and there is uniformity in its implementation.

 DIRECTOR GENERAL

               Director General of Tax Regulation No Per-02 / pj / 2018 concerning
 procedures for registering and granting NPWP, business reporting and taxable
entrepreneur inauguration, elimination of NPWP and revocation of PKP confirmation
 as well as changes in data and transfer of taxpayers.

Circular letter of DGT No: SE-62 / PJ / 2013 was prepared in the framework 
and purpose of realizing uniformity in understanding aspects of taxation on e-commerce
 transactions aimed at optimizing the potential for tax revenue from e-commerce 
in accordance with the provisions of tax laws and regulations.
 In this circular letter DGT was given confirmation regarding
aspects of general provisions and procedures for taxation,
 income tax, value added tax and sales tax on luxury goods 
for E-commerce transactions. So that the implementation of this circular goes well, with this:

1. The head of the regional office is requested to carry out supervision, outreach
, and coordination with the relevant agencies on the implementation 
of this circular letter within the respective work area.

2. The head of the tax service office and the head of the taxation, service and 
consulting office is asked to supervise e-commerce transactions carried out by
 taxpayers within their respective work areas