Procedures and Requirements for Individual Non-Effective Requests

These are the criteria for determining non-effective Taxpayers:

  1. Individual taxpayers who carry out business activities or freelance which in reality no longer carry out business activities or freelance;
  2. Individual taxpayers who do not carry out business activities or freelance and whose income is below the non-taxable income (PTKP);
  3. Individual taxpayers who do not carry out business activities or freelance and whose income is under PTKP who have a TIN to be used as an administrative requirement, among others, to obtain a job or open a financial account;
  4. Individual Taxpayers who reside or are abroad more than 183 (one hundred and eighty three) days within a period of 12 (twelve) months which have been proven to be foreign taxpayers in accordance with the provisions of the legislation in the field of taxation and does not intend to leave Indonesia forever;
  5. Taxpayers who apply for TIN deletion and a decision has not yet been issued;
  6. Taxpayers who do not submit tax return and/or there are no tax payment transactions either through self-payment or through withholding or collection of other parties, for 2 (two) consecutive years;
  7. Taxpayers who do not meet the provisions regarding the completeness of the TIN registration document;
  8. Taxpayer whose address is unknown based on field research;
  9. Taxpayers who are issued TIN by DGT in office in the context of issuing Notice of Tax Underpayment Assessment (SKPKB) for Value Added Tax for self-construction activities;
  10. Government agencies that do not meet the requirements as withholding and/or tax collectors but have not deleted their TIN; or
  11. Taxpayers other than those mentioned above who no longer meet the subjective and/or objective requirements but have not deleted their TIN.

Request for non-effective submitted via Online

  1. Requests for the determination of non-effective taxpayers can be made via online through certain channels determined by the Directorate General of Taxes, in the form of:

a. Registration Application;

b. contact centre, and/or

c. other specific channels

  1. Request for determination of Non-Effective Taxpayer via online through:
  1. Registration application available on the website of the Directorate General of Taxes, is carried out by:
  1. filling out and submit the Non-Effective Taxpayer Determination Form; and
  2. upload softcopy of supporting attachments.
  1. contact center and/or other certain channels  is carried out by utilizing the services determined by the Directorate General of Taxes.
  1. Requests submitted through the contact center will be subject to data verification, which includes identity validation (Proof of Record Ownership/PORO) and data validation.
  2. Request for determination of Non-Effective Taxpayer data through the contact centre can only be made by Individual Taxpayer.
  1. The Non-Effective Taxpayer Determination Form which has been filled out and submitted through the Registration Application is deemed to have been signed electronically or digitally and has legal force.
  2. In the process of submitting the determination of Non-Effective Taxpayers through the contact center and/or certain other channels, the Taxpayer must fulfill the identity validation process to prove that the Taxpayer submitted the request.
  3. The request for the determination of a Non-Effective Taxpayer via online through a contact center and/or certain other channels is declared to have been received by the Directorate General of Taxes, in the event that the Taxpayer has stated the affirmation or statement in earnest on the request for the determination of a Non-Effective Taxpayer that delivered through a service determined by the Directorate General of Taxes.
  4. Based on the Request:
  1. Taxpayers are given electronic receipt (BPE), in the event that the request fulfills the provisions; or
  2. the request is deemed not submitted and:
  1. The Head of the Tax Office shall notify the Taxpayer through the registered email address at the Directorate General of Taxes for the request submitted through the Registration Application, in the event that the request does not meet the provisions; or
  2. the official appointed by the Director General of Taxes does not further process the Taxpayer's request for the request submitted through the contact center or other certain channels, in the event that the request does not meet the provisions.

Request for non-effective submitted via written request

  1. A written request for the determination of a Non-Effective Taxpayer shall be made by a Taxpayer by way of:
  1. filling out and signing the Non-Effective Taxpayer Determination Form; and
  2. attach Non-Effective Taxpayer Declaration Letter and supporting documents.
  1. Request for determination of Non-Effective Taxpayer can be submitted:
  1. directly to the tax office  where the taxpayer is registered or Tax Services, Dissemination and Consultation Office (KP2KP); or
  2. to the Tax Office where the taxpayer is registered through:
  1. post with proof of mail delivery; or
  2. expedition service company or courier service with proof of mail delivery.
  1. In the event that the request is received at the KP2KP, the Head of  KP2KP forwards the request to the tax Ofiice on the same working day as when the request is received.
  2. Based on the request, the Head of tax office or KP2KP:
  1. in the event that the request fulfills the provisions, issue and provide BPS to the Taxpayer; or
  2. in the event that the request does not meet the requirements:
  1. return the request to the Taxpayer directly, for requests that are submitted directly; or

return the request and notify in writing to the Taxpayer by submitting a Return of Request, for requests submitted by post, courier service company or courier service with proof of mail delivery.