If a Taxpayer no longer meets the subjective and objective requirements for being a Taxpayer, the Taxpayer can apply for TIN revocation to the corresponding Tax Office (KPP) directly or by delivery.
The documents required for the application are as follows:
1. TIN Revocation Application Form (download the form here); and
2. Supporting documents in the case of:
Individual Taxpayer passing away without leaving any assets
1) Death certificate or other similar documents and
2) Declaration letter from the executor that the late Taxpayer does not leave any assets or the inheritance has already been divided by mentioning the heirs;
3) The application can be submitted by one of the heirs, executor, or administrator of the inheritance;
Individual Taxpayer going overseas and not coming back to Indonesia.
Documents showing that the Taxpayer has gone overseas and will not come back to Indonesia;
Wife with her tax obligations administered separately from her husband’s and wanting to have the tax obligations administered under a single Taxpayer identity together with her husband’s
1) A copy of marriage certificate or other similar documents;
2) Declaration letter from the wife that she does:
a) Not have an asset separation agreement; or
b) Not want to have her tax obligations administered separately from her husband’s;
Individual Taxpayer having the status as a foundation’s trustee, commissioner, shareholder, or employee whose net income is less than the Non-Taxable Income limit
Documents stating that the Taxpayer no longer works as a treasurer;
Individual younger than 18 (eighteen) years old and having never been married who already has a TIN and wants to have their tax obligations administered together with their parents’
A copy of family identity card (KK);
Undivided Inheritance Taxpayer in the case of the inheritance having been divided
Declaration letter from the executor that the inheritance has already been divided by mentioning the heirs
Note:
The application can be submitted by:
1) One of the heirs;
2) Executor;
3) Administrator of the inheritance;
4) Proxy of the Undivided Inheritance Taxpayer;
Corporate Taxpayer being liquidated or dissolvedbecause their business ceases to exist or is consolidated;
A copy of supporting documents or other similar documents;
Permanent Establishment Taxpayer being dissolved
A copy of dissolution certificate;
Government Unit no longer appointed as a tax withholding/collecting agent;
Taxpayer having double TIN, excluding branch TIN.
The processing of application for TIN revocation will be completed no later than:
1. Six (6) months, for an Individual Taxpayer, Undivided Inheritance Taxpayer, and Government Unit Taxpayer;
2. Twelve (12) months, for a Corporate Taxpayer;
Following the issuance of manual or electronic receipt application.
The TIN revocation process is intended for administrative purposes only and does not eliminate the Taxpayer’s rights and/or obligations.