Number of taxpayers subject

Number of taxpayers subject

Taxpayer Identification Number TIN is commonly abbreviated with the number provided to taxpayers (WP) as a means of tax administration that is used as identification or identity of the taxpayers themselves in exercising their rights and obligations of taxation.
Table of contents

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* 1 Application to Obtain TIN
* 2 TIN Registration Procedure
* 3 Function TIN
* 4 Taxpayer Move
* 5 TIN and Removal Requirements
* 6 Issuance of TIN By Position
* 7-Related Sanctions TIN

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Registration To Obtain TIN

* Based on self-assessment system each taxpayer must register with the Tax Office (KPP), or through the Office of Extension and Taxation Potential Observation (KP4) whose jurisdiction covers the place of residence or domicile WP, to be given TIN.
* The obligation to register shall also apply to married women are taxed separately, because of living apart under a judge's decision in writing or desired based on the separation agreement and property income.
* Individual Tax Payer Specific Employers who have different business premises with residences, in addition to mandatory register with the Tax Office whose jurisdiction covers the place of residence, are also required to register with the Tax Office whose jurisdiction covers the place of business conducted.
* Individual taxpayer who does not run a business or independent, when up to a month earn that amount has been exceeded Taxable Income (PTKP) a year, must register no later than the end of next month.
* WP Personal others who need tax ID can apply for a TIN.

TIN Registration Procedure

To get a TIN Taxpayer (WP) completing the registration form and submit in person or by mail to the Tax Office (KPP) or the Office of Extension and Taxation Potential Observation (KP4) local by attaching:

1. To WP Individual Non-Entrepreneurship: Photocopy of Identity Card for the Indonesian population or a photocopy of your passport plus a residence certificate from the competent authority at least headman or village head for foreigners.
2. To WP Personal Entrepreneurship:
1. Copy of ID Card for Indonesian citizens or passport plus a photocopy of residence certificate from the competent authority or the head of the village headman at least for foreigners;
2. Certificate of place of business or professional services from competent agency at least headman or village head.
3. For WP Agency:
1. Copy of deed of incorporation and the latest amendment or certificate of appointment from the central office to the PE;
2. Copy of ID Card for Indonesian citizens or passport plus a photocopy of residence certificate from the competent authority or the head of the village headman at least for foreigners, from one of active management;
3. Certificate of place of business of the authorized institution minimal headman or village head.
4. For Treasurer as collector / Cutting:
1. Copies of ID treasurer;
2. Copy of letter of appointment as treasurer.
5. For the Joint Operation as tax cutters / collectors:
1. Photocopy of the cooperation agreement as a joint operation;
2. Photocopy of TIN of each member of the joint operation;
3. Copy of ID Card for Indonesian citizens or passport plus a photocopy of residence certificate from the competent authority or the head of the village headman at least for foreigners, from one of the administrators joint operation.

1. Taxpayers with the status of branches, a particular individual or married women entrepreneurs do not separate property must attach a photocopy of a certificate is registered.
2. If the petition signed by another person shall be equipped with special power of attorney.

Function TIN

* Facilities in tax administration.
* Signs identifying yourself or Identity WP in exercising their rights and obligations of taxation.
* Included in each tax document.
* Maintain order in the payment of taxes and supervision of tax administration.

Taxpayers Move

In the case of WP moved domicile or place of business move, WP report to the KPP KPP old and new with the following provisions:

1. Individual Tax Payer Usahawan Moving residence or place of business or professional services is a new certificate of residence or place of activity

business or employment of a new free of authorized institutions (village chief or village head)

1. Individual Tax Payer Non-Business, a new residence certificate from village chief or village head, or letter from the leadership of the agency company.
2. Taxpayer Body, Moving the domicile or place of business is the locus of a certificate or a new activity of the village chief or village head.

Elimination of TIN and Requirements

1. WP passed away and did not leave a legacy, required a copy of death certificate or report the death of the competent authority;
2. Women do not marry with the separation agreement and property income, required a marriage certificate / marriage certificate from the civil records;
3. Undivided inheritance in position as the Subject of Taxation. When finished divided, required the completion of information about heritage is shared by the heirs;
4. WP Agency which has been officially disbanded, required by the deed of dissolution is confirmed by a certificate from the competent authority;
5. Permanent Establishment (PE) who for any reason lose its status as a PE, required a petition WP attached documents to support that BUT is no longer eligible to be classified as WP;
6. Personal WP others who do not qualify anymore as a WP.

Issuance of TIN By Position

KPP in a position to issue tax ID, if the taxpayer did not register to be given TIN. When based on data owned by the Directorate General of Taxation was WP eligible to obtain the tax ID of the concerned taxpayer TIN can be issued unilaterally by the Directorate General of Taxation.
TIN-Related Sanctions

Any person who deliberately do not register or misuse or use without authority NPPKP, so that could harm the revenues shall be punished with imprisonment of 6 (six) years and a fine high 4 (four) times the amount of tax payable is not or underpayment.

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