Implementation of Single Identity Number in Tax Administration

The Minister of Finance issued MoF Regulation number 112/PMK.03/2022 (“MOF REG-112”) on Taxpayer Identification Number (“TIN OR TAX-ID”) for individual taxpayers, corporate taxpayers and government agency taxpayers, applicable as of July 8, 2022.

New Tax-ID Format

Pursuant to the MOF REG-112, there are changes to the Tax-ID format applicable as of July 14, 2022.

The new format of Tax-ID for taxpayers has been registered as follows:

Transition Period

In the transition period, considering that not all administrative services can accommodate the new Tax-ID format, the current format of a 15 digits Tax-ID can still be used until December 31, 2023. The new Tax-ID format will be fully implemented as of January 1, 2024. From that date, all administrative services and other services requiring a Tax-ID must use the new 16 digits Tax-ID format.

The tax-ID format for new taxpayers has been stipulated as follows:

Valid and non-valid NIK

For the Individual taxpayers who is Indonesian Citizen, who has been registered and is having a 15 digits Tax-ID, the NIK can already function as new Tax-ID format. However, the NIK can have the status as a valid or non-valid data.

Once an NIK is stated as “valid”, the taxpayer can automatically use the NIK as new Tax-ID. While in case of a “non-valid” NIK, the NIK cannot be used as a Tax-ID.

In this case, the tax authority will ask for clarification of non-valid NIK through (i) DJP online system, (ii) email; (iii) DGT call center of Kring Pajak or (iv) other channels.

To clarify whether NIK is valid or not, it is advisable for the individual taxpayer to check directly through the DJP online System (https://djponline.pajak.go.id). Below please find a step-by-step instruction for your reference:

STEP 1
Please login to the DJP online system using your account and individual password (https://djponline.pajak.go.id/account/login):

STEP 2
Please choose the tab "Profil":

Please note:
If after filling in the NIK remains invalid, a prior validation through the Dukcapil Service Institution is required.

STEP 3
Please check the required additional data under the tab "Data Lainnya" (e.g. updated mobile phone number and email address):

STEP 4
Please check the KLU Data tab (business field classification) and update accordingly:

STEP 5
Please check the family member data under the tab "Anggota Keluarga". If there are invalid status notes ("Tidak Valid"), please edit and update the NIK data of all family members. After completing, please click the "Ubah Profil" button:

STEP 6
Finish

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