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PMK-112 Released, NIK and NPWP (Tax ID) Merged Starting in 2024

On 8 July 2022, the Minister of Finance (MoF) issued a Regulation No. PMK-112 which regulates the change in approach to the use of Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak/NPWP) for Individuals, Corporates and Government Agencies. PMK-112 refers to MoF Regulation No. 112/PMK.03/2022 (PMK-112) dated and effective from 8 July 2022.

PMK-112 serves as one of many implementing regulations of the Harmonisation of Tax Regulations (Harmonisasi Peraturan Perpajakan/HPP) Law which governed the change in use of a separate NPWP for an individual taxpayer who is a resident of Indonesia. The Law refers to Article 2 paragraph (1a) of HPP Law in the cluster of General Tax Provisions and Procedure (Ketentuan Umum dan Tata Cara Perpajakan). Under the new rules, taxpayers that reside in Indonesia should start using their Residential Identity Number (Nomor Induk Kependudukan/NIK) as a Tax ID instead of the previously used NPWP.

Below table are the highlights of PMK-112:

PMK No. 112/PMK.03/2022 (PMK-112):