Digital Certificate is an electronic certificate containing digital signature and identity that indicating the legal subject of the parties in an electronic transaction, issued by the Directorate General of Taxes or electronic certification provider.
Digital Signature is a requirement in using an electronic tax service. Electronic tax service is an electronic service system determined and/or provided by the Director General of Taxes or other appointed parties that is used by Taxpayers to conduct electronic transactions with the Director General of Taxes.
Application, request, submission, and electronic document submitted are considered to have been signed by Taxpayers in condition that the Electronic Signature used by the Taxpayer can be verified and authenticated by the Directorate General of Taxes’ system.
Electronic Tax Services:
- Requesting tax invoice serial number;
- Making digital tax invoice (e-faktur);
- Making digital withholding or collection tax receipt, filing Periodic Income Tax Returns (e-bupot);
- Submitting an objection letter electronically;
- Submitting the voluntary disclosure of erroneous in filing Tax Return electronically;
- Submitting the voluntary disclosure of erroneous electronically, and/or
- Other Electronic Tax Services determined and/or provided by the Directorate General of Taxes.
Taxpayers Can Submit Requests for Digital Electronic electronically or in writing to:
- Tax Office (KPP) where Taxpayer is registered or the Tax Services, Dissemination, and Consultation Office (KP2KP) whose working area covers the residence of the Taxpayer, for Individual Taxpayers and Undivided Inheritance.
- Tax Office (KPP) where Taxpayer is registered or the Tax Services, Dissemination, and Consultation Office (KP2KP) whose working area covers the domicile(place of business) of the Taxpayer, for Corporate Taxpayers or Government Institutions.
Procedures for Requesting a Digital Signature
- Taxpayers directly come to the KPP or KP2KP where Taxpayers is registered;
- Taxpayers fill out the Digital Certificate Application Form and the required documents;
- Registration officer examines the Digital Certificate Application Form and the required documents;
- Registration officer conducts verification and authentication on Taxpayer data;
- In condition that the registration officer has confirmed the validity of the Taxpayer’s identity, the registration officer will provide receipt of the letter to the Taxpayers;
- Specific officer continues the process by asking the taxpayer to prepare and type the passphrase;
- Specific officer approves requests and download digital certificates;
- Specific officer gives digital certificate to Taxpayer and provide receipt of digital certificate through email.
Procedure for Requesting Digital Certificate for Taxable Entrepreneur for VAT
- PKP can apply for a digital certificate on e-Nofa page at https://efaktur.pajak.go.id ;
- PKP input passphrase on e-Nofa page;
- PKP contact KPP where PKP registered through telephone, email, or message application to get approval
- Specific officer validate the identity of PKP with the following data:
- TIN, name and address of residence/domicile;
- Identity number (individual taxpayer) or identity number of representative who submits the application (for entity or corporate);
- telephone number registered in DGT’s system;
- In condition that the specific officer has confirmed the validity of the PKP’s identity, approval forgranting digital certificate can be given;
- Download the digital certificate on the e-Nofa page.
Validity Period of Digital Certificate
Digital Certificate is valid for 2 years from the issued date by the Directorate General of Taxes.
How to Reapply New Digital Certificate
- The digital certificate’s validity period is about to expire;
- misuse of digital certificate;
- there is a potential for misuse of digital certificate;
- forgotten or unknowing passphrase;
- other reasons that cause taxpayer must request a new digital certificate.