When you want to fill in the Central NPWP, of course you have to know what to fill in the Central NPWP first. This is necessary so that you don't make a mistake when filling up.
Central TIN
When Fellow Analysts want to create a Taxpayer Identification Number or what is commonly known as NPWP, of course you have to fill in the NPWP opening form. And one of the things you need to fill in is the Central NPWP.
Central NPWP Category
The Individual Taxpayer Identification Number has four registration categories, so what are these four categories? The following are the individual NPWP registration categories:
- Individual Taxpayers whether carrying out business activities or independent work or those who do not carry out business activities or independent work. Examples: entrepreneurs, traders, employees/employees, freelancers, and the like.
- Individual taxpayers who have not met the subjective or objective requirements in accordance with the provisions of laws and regulations in the field of taxation but wish to register themselves to obtain a NPWP. Examples: students who don't have an income, job applicants who don't have an income, and the like.
- If you already have a personal NPWP, then you get income from business and/or independent work at 1 (one) or more places of business activity that are different from where the Taxpayer lives.
- Undivided Heritage. In the event that an individual taxpayer who leaves an inheritance does not yet have a NPWP, and income is received or derived from the inheritance.
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How to Obtain a NPWP
If fellow analysts want to get it, you can get it either online or by visiting the tax office. If quoting from the website tax.go.id, there are three ways to get a NPWP, namely:
- Go directly to the Tax Service Office/KP2KP whose working area includes your residence/place of business activities.
- Sending post means sending a registration form by attaching the required documents to KPP/KP2KP whose working area includes residence/business activities.
- Register online via the e-registration website of the Directorate General of Taxes at ereg.pajak.go.id and upload the required documents.
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How to Register the Central NPWP
For Fellow Analysts who want to register for this type of NPWP, you can register easily because it is almost the same as when you register your tax number for the first time. Of course, before registering for the Central NPWP, Analyst Partners must prepare various requirements and documents in advance, which are as follows:
For Private Persons
- For individual taxpayers who do not run a business or freelancers (employees), the documents you must prepare are a photocopy of an ID card or passport for Indonesian citizens and a copy of a Limited Stay Permit Card (KITAS) or Permanent Stay Permit Card (KITAP) or passport for residents. Foreign Country.
- For individual taxpayers who are running a business or casual workers (employees), the documents you need to prepare are photocopies of ID cards or passport copies for Indonesian citizens and photocopies of Limited Stay Permit Cards (KITAS)/Permanent Stay Permit Cards (KITAP) or passports for Foreigner, and a photocopy of a business permit document that has been issued by the competent authority or a certificate of place of business activity or free employment from a local government official, at least the Lurah or Village Head.
For Business Entities
For Corporate Taxpayers who have tax obligations as tax payers, tax collectors and/or tax collectors including permanent establishments and contractors and/or operators in the profit-oriented upstream oil and gas business sector, the documents that you must prepare:
- Photocopy of deed of establishment and amendment for domestic corporate taxpayers/appointment certificate from the head office for permanent establishments
- Photocopy of the tax number card of one of the administrators/copy of passport and residence certificate
- Photocopy of business activity permit document issued by the competent authority or certificate of place of business activity or free employment from a local government official, at least the Lurah or Village Head.
For Corporate Taxpayers who have tax obligations as tax collectors and/or tax collectors, which include forms of joint operations, the documents that you must prepare are:
- Photocopy of cooperation agreement/deed of establishment as a form of joint operation
- Photocopy of NPWP of each member
- Photocopy of NPWP of an individual from one of the administrators or photocopy of passport
- Certificate of residence from a local government official at least the Lurah or Village Head in the event that the person in charge is a foreign citizen
- Photocopy of business activity permit document issued by the competent authority or certificate of place of business activity or free employment from a local government official, at least the Lurah or Village Head.
For Corporate Taxpayers non-profit oriented, the documents that you have to prepare are a photocopy of the e-KTP of one of the business entity management and a domicile certificate.
That's how to find out what the central NPWP is filled with. Don't forget to note it, fellow analysts!