Tax Administration Agency Tax Registration for Resident Taxpayers | Indonesia Tax Guide 2025 (31)
Indonesia
Resident taxpayer
2025-02-27 09:09:15
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This issue's introduction
Resident taxpayer value-added tax registration
Tax Administration Agency
Resident taxpayer income tax registration
Taxpayers can also register for taxation and obtain a taxpayer identification number through the tax bureau website.
Individuals and enterprises (including limited companies, limited partnerships, sole proprietorships, joint ventures, non-profit organizations, foundations, mass organizations, etc.) need to register and register with the local tax bureau to obtain a taxpayer identification number. If the taxpayer is an individual, whether tax registration is required is determined based on whether the tax payable exceeds the threshold.
The above taxpayer identification number is the identity of each taxpayer when enjoying rights and fulfilling tax obligations.
The materials required for tax registration include:
(1) For taxpayers who are not businessmen or provide professional services, a copy of their national ID card or passport and a temporary residence permit are required;
(2) For individual merchants, a copy of their national ID card or passport is required;
(3) For married women who need to sign an income and asset separation agreement and pay taxes separately, they need to provide their spouse's taxpayer identification number, a copy of the asset separation agreement, etc.;
(4) For limited liability company taxpayers who need to fulfill their tax obligations in accordance with Indonesian government regulations and relevant provisions, including permanent establishments, contractors and operators in the upstream oil and gas industry, they need to provide the company's registration documents, taxpayer power of attorney and business license issued by the local competent authority;
(5) For corporate taxpayers, materials must be prepared in accordance with government regulations;
(6) For fiscal officials who collect taxes in accordance with government regulations, they need to provide appointment documents and a copy of their ID card;
(7) For self-employed corporate taxpayers, they need to provide a business activity license issued by the relevant local competent authority.
VAT registration for resident taxpayers
Deliberate failure to register may result in a prison sentence of up to 6 years or a fine of up to four times the amount of undeclared tax.
To register for VAT, companies need to submit an application (currently not supported electronically) and the necessary information. Before approving VAT registration, the tax bureau may conduct a simple application review or inspection.
If the company files a centralized VAT return at another tax bureau, or moves out of the jurisdiction of a tax bureau, or does not meet the conditions of a VAT taxable company, its VAT registration can be revoked.
If after revoking the VAT registration, there are facts that show that the company meets the conditions of a VAT taxpayer, after further verification, the VAT registration should be restored.
There is no deadline for the approval of taxpayers to cancel VAT.
The excitement continues in the next issue...