Indonesia increases number of administrative tax services accessed through ID numbers

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Indonesia increases number of administrative tax services accessed through ID numbers

Sponsored by

sponsored-firms-gnv.png
hand-2722108.jpg

Charles Setia Oetomo and Erviyanti Adam of GNV Consulting report that 37 types of administrative tax services can now be accessed using various ID numbers, and Indonesia has also updated several tax treaties

In line with Indonesia’s synchronisation of tax identification numbers (NPWPs) and individual single identity numbers (NIKs), the Directorate General of Taxes has issued several announcements that extend the list of tax administration services that can utilise 16-digit NPWPs, NIKs, and identity numbers for place of business activity (NITKUs), or a 15-digit tax ID. However, the 15-digit tax ID can only be used up to December 2024.

According to these announcements (PENG-18 on July 12 2024, PENG-23 on July 19 2024, and PENG-24 on August 2 2024), users can now access 37 types of administrative tax services using those references (a 16-digit NPWP, NIK, NITKU, or a 15-digit NPWP) through its portal. These services include e-registration, e-Bupot, e-filing, e-objection, and e-Faktur.

Updates on tax treaties between Indonesia and several countries

The Directorate General of Taxes has released circular letters to announce updates to certain articles in tax treaties between Indonesia and the following jurisdictions: Mexico, Bulgaria, Romania, South Africa, and Hong Kong.

The salient points of the updates are, among others:

  • A reduced tax rate for dividends (12.5% for Romania and 10% for South Africa) can now only be granted if the 25% ownership requirement is met for at least 365 days immediately preceding the dividend payment date;

  • For the tax treaties with Mexico, Bulgaria, and South Africa, the other country can now only tax profits from the transfer of shares or similar rights, such as partnership interests or trust assets, if immovable property in that other country accounts for more than 50% of their value, directly or indirectly, within 365 days immediately prior to the transfer; and

  • For the tax treaties with Bulgaria, Romania, and South Africa, requests for a mutual agreement procedure must now be submitted within three years from the date of the first notification regarding the action resulting in the imposition of tax that is not in accordance with the provisions of a tax treaty with Indonesia.

Please contact any GNV Consulting member for further details on the above changes relating to ID numbers, for a list of the tax administrative services along with their internet portals/links, or to learn more about the aforementioned treaties and their relevance to your case. The firm will be happy to assist you.

more across site & shared bottom lb ros

More from across our site

Canadian Prime Minister Mark Carney and US President Donald Trump have agreed that the countries will look to conclude a deal by July 21, 2025
The firm’s lack of transparency regarding its tax leaks scandal should see the ban extended beyond June 30, senators Deborah O’Neill and Barbara Pocock tell ITR
Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
A ‘joint understanding’ among G7 countries that ‘defends American interests’ is set to be announced, Scott Bessent claimed
The ‘big four’ firm’s inaugural annual report unveiled a sharp drop in profits for 2024; in other news, Baker McKenzie and Perkins Coie expanded their US tax benches
Representatives from the two countries focused on TP as they met this week to evaluate progress under a previously signed agreement – it is understood
The UK accountancy firm’s transfer pricing lead tells ITR about his expat lifestyle, taking risks, and what makes tax cool
Dolphin Drilling intends to discuss the final liability amount and manner of settlement with HM Revenue and Customs
Winning the case against the 20% VAT imposition was always going to be an uphill challenge for the claimants, UK tax advisers argue
A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
Gift this article