Updates Regarding the Format of Indonesian Tax ID Numbers

In brief, based on the aforementioned regulation, Tax IDs which have been updated/synchronized into the format regulated in the MoFR above shall be used on 1 July 2024. The updated Tax ID number with the 16-digit format is currently very limited in use, and there are “Piloting Taxpayers” that have received letters from the Tax Office instructing them to use the updated 16-digit format Tax ID number. It should be noted that the list of names of the Piloting Taxpayers are not mentioned in the Tax Regulations and the Piloting Taxpayers can also use their 15- digit Tax ID until 30 June 2024.

Therefore, all Taxpayers except the Piloting Taxpayers mentioned above will still use the 15-digit format Tax ID number until up to 30 June 2024 for all tax administrative services and other services that require a Tax ID. The new 16-digit format Tax ID number shall be valid and used starting 1 July 2024. Kindly be informed that the updated/synchronized format shall be used for tax administrative services and other services that require a Tax ID. Thus, if the Taxpayer does not update and/or synchronize their tax ID, the taxpayer will only be able to utilize tax administrative services, and administrative services with other parties that require a Tax ID using their 15-digit Tax ID number up to 30 June 2024.

For Indonesian citizen Taxpayers who have not updated/synchronized their tax IDs yet from 1 July 2024 onward, they will be unable to utilize tax administrative services, and administrative services with other parties that require a Tax ID since their identity status has not synchronized yet with the Indonesian citizen data (i.e. data kependudukan). They can utilize tax administrative services and administrative services with other parties once the Indonesian citizen Taxpayer has updated and/or synchronized their Tax ID with the Indonesian citizen data.

This is a reminder that if you have not updated/synchronized your Tax ID, it is important to update/synchronize your Tax ID. Please note that the use of the 16-digit Tax ID will still start from 1 July 2024.

Based on the information above, below is the detailed information regarding the validity period, new format of the Tax ID and the steps of updating and/or synchronizing a Tax ID, as follows:

1) Validity period

MoFR-136/2023 stated that as of 1 July 2024, the new format of the Tax ID number with 16 digits shall be used for all tax administrative services and other services that require a Tax ID. This means that the old format of the Tax ID number with 15 digits shall be valid only until 30 June 2024. If the Taxpayer does not update and/or synchronize their Tax ID, there shall be potential difficulties when accessing all tax administrative services, including difficulties related to administrative services with other parties that require a Tax ID.

2) Tax ID Number Updates for Individual and Corporate Taxpayers

Based on MoFR-136/2023, the changes for the Indonesia Tax ID number are as follows:

a) For an Individual Taxpayer that is an Indonesia citizen, their Tax ID shall be changed to be in accordance with their resident ID number (16 digits); and

b) For an Individual Taxpayer who is a non-Indonesian citizen and an Indonesian Corporate Taxpayer, their Tax ID shall be changed into a 16-digit Tax ID number by adding “0” in front of the existing 15-digit Tax ID number.

As an example, with regards to point b), if one’s previous and/or current Tax ID Number of 15 digits is “92.929.292.9- 292.000”, their updated Tax ID number of 16 digits shall be “092.929.292.9-292.000”.

3) Step to Update a Tax ID Number

There are two ways to update and/or synchronize a Tax ID number. One is by updating and/or synchronizing it manually, and the second is through having a Tax ID that has been automatically updated and/or synchronized by the Directorate General of Tax (“DGT” or “DJP”). To change a Tax ID number manually or to check if a Tax ID has been automatically updated and/or synchronized by the DGT, simply access the DJP Online website (https://djponline.pajak.go.id/account/ login). Kindly note that if you do not have a DJP Online account, then you must create an account on DJP Online which requires an EFIN Number. An EFIN Number can be requested from the tax office where your Tax ID is registered.

The following are the two ways to update and/or synchronize a Tax ID Number:

a) Automatically Update and/or Synchronize a Tax ID Number

It should be noted that as of now, several Tax ID Numbers of 15 digits have been automatically updated and/or synchronized into the 16-digit format by the system of the DGT. The steps to check whether or not a Tax ID Number has been automatically updated by the DGT are as follows:

1. Go to https://djponline.pajak.go.id/account/login

2. Once you have accessed the page, kindly fill in the information for the “NIK/NPWP” and “password” of the taxpayer. Then, click the login button.

For individuals that are Indonesian citizen taxpayers:

Kindly fill in the “NIK/NPWP” section as marked by the red box in the picture above with your resident ID number and fill the “password” section with your DJP Online password as marked by the green box in the picture above.

For individuals that are not Indonesian citizens and Indonesian Corporate Taxpayers:

Kindly fill in the “NIK/NPWP” section as marked by the red box in the picture above with your 16-digit Tax ID number by adding “0” in front of your existing Tax ID number and fill the “password” section with your DJP Online password as marked by the green box in the picture above.

3. After filling the “NIK/NPWP” and “password” section, kindly fill in the captcha security code section as marked by the blue box in the picture above. Once all the sections are filled, click the login button.

4. If you have successfully logged into the account using the new tax ID format, it means that your tax ID number has been automatically updated by the DGT. For further clairification, you can go to the “Profil” tab as marked by red box in the picture below:

Then in the section of “Data Utama” marked by the purple box in the picutre below, you can find your 16-digit tax ID already filled in automatically as marked by the green box in the picture below and the status of your data validity to be valid as marked by the blue box in the picture below. Therefore, if the section of the 16-digit Tax ID number has been filled automatically and your data validity status is valid, your tax ID number has been automatically updated by the DGT system.

b) Manual Update of a Tax ID Number

1. Go to https://djponline.pajak.go.id/account/login

2. Once you have accessed the page, kindly fill in the information of the “NIK/NPWP” and “password” of the taxpayer. Then, click the login button.

Kindly fill in the “NIK/NPWP” section as marked by the red box in the picture above with your previous and/or current 15-digit Tax ID number and fill the “password” section with your DJP Online password as marked by the green box in the picture above.

3. After filling the “NIK/NPWP” and “password” section, kindly fill in the captcha security code section as marked by the blue box in the picture above. Once all sections are filled, click the login button.

4. If you have successfully logged in to your account, go to the “Profil” tab as marked by the red box seen below:

In the section of “Data Utama” as marked by the purple box in the picture below, kindly fill in the section of 16-digit Tax ID number as marked by the green box in the picture below with your updated Tax ID number, as explained above in point 2) Tax ID Number Updates for Individual and Corporate Taxpayers.

5. Once you have filled in the section of the 16-digit Tax ID number, following the same image in step 4, you can try to validate the data you have filled in by clicking the “Validasi” button as marked by the orange box in the picture below. If the data you have filled in is correct, the status of the data validity will be valid as marked by the blue box in the picture below.

6. You can log out then try to login again using your updated Tax ID number to check if the data has been updated in the system or not.

Should you have any further questions, please do not hesitate to contact us.