How can a foreigner independently obtain a personal tax number NPWP in Indonesia? – Visa Agency

How can a foreigner independently obtain a personal tax number NPWP in Indonesia?

The Taxpayer Identification Number (NPWP) is a document issued by the Directorate General of Taxation (DJP) of the Republic of Indonesia. This is mandatory for persons with income in Indonesia (Regulation No. 35/PMK.03/2019).

NPWP can be personal (for individuals) and corporate (for legal entities and other forms of business)

You can obtain NPWP by filling out the online form on the website of the General Tax Administration. NPWP can only be obtained by a foreigner who has a KITAS (temporary residence permit) or KITAP (permanent residence permit).

The procedure for obtaining a NPWP is simple and convenient:

  1. Register on the site and confirm your email;
  2. Fill out the form to receive NPWP;
  3. Attach scanned copies of your passport, KITAS or KITAP, and business license if you are receiving a corporate NPWP;
  4. Submit your application, confirm it by email and wait for review;
  5. If everything is completed correctly, the NPWP card will be physically sent to your specified home or work address.

A person who willfully fails to collect NPWP while having taxable income is subject to a fine of 2 to 4 times the amount of unpaid tax. In case of repeated violation, the offender faces a prison sentence of 6 months to 6 years (Article 39 of Law No. 28 of 2007).