The Indonesian tax system assumes a family (husband, wife, and children) as one economic unit, meaning that both incomes and expenses of all members of the family are to be consolidated as one income and the head of the family is liable for the tax obligations arising from such income.
The wife has an option to have her tax rights and obligations administered as a single unit, separate from the husband. In this case, the wife can apply for her own TIN.
The wife can apply for her own TIN:
Divorced or Living in Separation under a court judgment over marital status
The document required is a copy of identity card (KTP);
By own will based on an asset separation agreement between the husband and the wife (commonly known as Pisah Harta-PH) or by choice to have tax rights and obligations administered separately from the husband (commonly known as Memilih Terpisah-MT).
The documents required are as follows:
- A copy of identity card;
- A copy of the husband’s TIN Card if the husband is an Indonesian Citizen; or
A copy of the husband’s passport if the husband is a Non-Resident Taxpayer (SPLN);
- A copy of family identity card (KK), marriage certificate, or other similar documents; and
- A copy of the asset separation agreement, or a statement letter from the wife stating her choice to have her tax rights and obligations administered separately from the husband.