New TIN Regulations, Validate Yours

"To support Indonesia's one-data policy, the Directorate General of Taxes has begun to implement the Personal Identification Number as the Taxpayer Identification Number for individual taxpayers," said Arif Budi Yuono, opening his presentation with Minister of Finance Regulation Number PMK-112/PMK.03/2022.

Arif Budi Yuono is one of The Foreign Investment Tax Office Five's tax advisers who was identified as the speaker at the regulation's dissemination. The dissemination is done online through the Zoom meeting platform (Thursday, 4/8).

The main point of this new regulation is that there are three types of TIN. To begin, the government began using personal identification numbers as taxpayer numbers for individual Indonesian residents. Second, entity taxpayers, non-resident taxpayers, and government institutions use TINs with 16 digits. Third, taxpayers who are registered as branch taxpayers use domicile of business activities identity numbers.

Furthermore, under the current regulations, corporate/entity taxpayers, non-resident individual taxpayers, and government institutions only need to add one zero to their old TIN, resulting in a new TIN with 16 digits. The government will issue a new identity number, Nomor Identitas Tempat Kegiatan Usaha, or domicile of business activities identity numbers, to taxpayers registered as branch taxpayers. They are not required to apply for or re-register for a TIN again.

This regulation will go into effect on July 14, 2022. However, full implementation is still limited to certain services provided by the Directorate General of Taxation. The regulation will be fully implemented by January 1, 2024.

Taxpayers are not required to do anything while the regulation is fully implemented. Individual taxpayers are the only ones who must validate their new taxpayer identity number by visiting pajak.go.id before December 31, 2023. If the due date is not met, the TIN will be rendered null and void.

"The current format of taxpayer identification numbers will be valid until December 31, 2023," Arif said.

The following are the reasons for this change. The first is to ensure equality before the law and legal certainty. The second goal is to make tax administration more effective and efficient. The third step is to support Indonesia's one-data policy.

The following session is a question and answer session. One question regarding the software used to report their tax is whether an update on the eSPT of Article 21 regarding the implementation of this rule will be provided. The speaker responded that there is currently no update to the eSPT application.

To summarize, this dissemination by The Foreign Investment Tax Office Five's tax adviser was a form of The Foreign Investment Tax Office Five's commitment to providing the best and most up-to-date information services via multiple channels.