CONFIDENTIAL CTPA/GFTEI/AEOI(2016)1/REV1

Information on Tax Identification Numbers

Section I – TIN Description

Tax Identification Number (TIN) is known in Indonesia as Nomor Pokok Wajib Pajak (NPWP), with
details as follows:
A. NPWP is a set of number given to taxpayer (both individual and entity) for personal identification
in carrying out their taxation rights and obligations (i.e. Income Tax, and VAT).
B. NPWP is given to eligible taxpayer who has fulfill the subjective and objective requirement as
stipulated in taxation laws and regulation.
C. NPWP is issued by:
a. the Tax Office where the taxpayer’s place of residence, dwelling, or activity is located;
or
b. the appointed Tax Office as stipulated in Director General of Taxes Decree.
D. NPWP is administered by the integrated information system in the headquarter of Directorate
General of Taxes.
E. NPWP remains the same, despite any changes in taxpayer’s place of residence, dwelling, or
activity.
Automatic issuance of TINs to all residents for tax purposes:

Individual: yes no

If no, instances where individuals are not being automatically issued a TIN are:

Entities (as defined by the CRS): yes no

If no, instances where Entities are not being automatically issued a TIN are:

Generally, both individual and entity are not assigned NPWP automatically. They are obliged to
register themselves as taxpayer to the relevant tax office once they fulfill the subjective and objective
requirement in accordance with Article 2 Paragraph (1) of GPTPL

However, Director General of Taxes also has the authority to issue NPWP to taxpayer who has
fulfilled the subjective and objective requirement but fail to fulfill the abovementioned self-
registration obligation, as stipulated in Article 2 Paragraph (4) of GPTPL.

References:

 General Provision and Tax Procedure Law/GPTPL (Law Number 6 Year 1983 as lastly amended
by Law Number 16 Year 2009)

<http://www.pajak.go.id/sites/default/files/UU-KUP-001-13-UU%20KUP%202013-
00%20Mobile.pdf>

Section II – TIN Structure

NPWP is comprised by 15 (fifteen) numeric digits with the following details:

a. the first 9 (nine) digits (1-9) are unique identity of taxpayer;

CONFIDENTIAL CTPA/GFTEI/AEOI(2016)1/REV1

b. the next 3 (three) digits (10-12) are the code for tax office where the taxpayer registered for
the first time; and
c. the last 3 (three) digits (13-15) are code for central or branch status.

1 2 . 3 4 5 . 6 7 8 . 9 - 10 11 12 . 13 14 15

Section III – Where to find TINs?

NPWP can be found in specific NPWP card, with an example as captured below

Section IV – TIN information on the domestic website

More information on NPWP registration for individual is available on the following link:

< http://www.pajak.go.id/content/1213-syarat-pendaftaran-npwp >

CONFIDENTIAL CTPA/GFTEI/AEOI(2016)1/REV1

Further information on NPWP registration for entity is available on the following link:

< http://www.pajak.go.id/content/212-syarat-pendaftaran-npwp >

References:

 Minister of Finance Regulation Number 147/PMK.03/2017 concerning Procedures for Taxpayer

Registration and Deregistration, as well as Taxable Enterpreneur

<http://ketentuan.pajak.go.id/aturan/asli/147~PMK.03~2017Per.pdf>

Section V – Contact point for further information

Competent Authority for Exchange of Information:

Name & Position

Mr. P. M. John L. Hutagaol
Director of International Taxation
Directorate General of Taxes
Ministry of Finance of the Repunblic of Indonesia

Address:
Directorate General of Taxes Headquarters
Mar’ie Muhammad Building, 14th Floor
Jalan Gatot Subroto Kav. 40-42, Jakarta Selatan

Contact:
Ph: +6221 5250208 ext. 51234
Ph/Fax: +6221 5262889
Email: eoi@pajak.go.id
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CRS by Jurisdiction – implementation texts

Primary legislation

Link: http://pajak.go.id/sites/default/files/UU-Nomor-9-Tahun-2017-Tentang-Penetapan-Peraturan-
Pemerintah-Pengganti-UU-No.-1-Tahun-2017-tentang-Akses-Informasi-Keuangan-Untuk-
Kepentingan-Perpajakan-Menjadi-Undang-Undang.pdf (UU Nomor 9 2017)

Secondary legislation

Link: http://www.pajak.go.id/sites/default/files/70~PMK.03~2017.pdf (PMK 70/2017)

http://www.pajak.go.id/sites/default/files/73~PMK.03~2017.pdf (PMK 73/2017)
http://www.pajak.go.id/sites/default/files/19_PMK.03_2018Per.pdf (PMK 19/2018)

Guidance

Link: www.pajak.go.id/eoi

List of low risk non-reporting FIs and excluded accounts

www.pajak.go.id/eoi

Domestic reporting format

www.pajak.go.id/eoi

Wider approach

Yes