The Taxpayer Identification Number or NPWP (Nomor Pokok Wajib Pajak) is the identity of the taxpayer in carrying out his tax rights and obligations. Can NPWP be deleted? This question may arise in your mind if you already have an NPWP but want to delete it and look for a NPWP deletion form. In this regard, the requirements for NPWP deletion need to be considered. The NPWP can be removed in the event of certain conditions as regulated in the Director General of Taxes Regulation Number 04/PJ/2020. The nomenclature of the regulation is regarding the Technical Instructions for the Implementation of the Administration of Taxpayer Identification Numbers, Electronic Certificates, and Confirmation of Taxable Entrepreneurs. This article will provide a review of this, complete with an explanation regarding the period of deletion of NPWP which is summarized from the regulation on Wednesday (31/8/2022). Article 34 paragraph (1) of the regulation confirms that the Head of Tax Office or Kantor Pelayanan Pajak (KPP) can delete NPWP for taxpayers who have not met the subjective and/or objective requirements. The abolition must be in accordance with the provisions of the legislation in the field of taxation, based on an application or in office. This point is also an answer for those of you who still have questions about whether the NPWP can be deleted. NPWP deletion can be done in the following cases:
a. Individual Taxpayers who have died and have not left an inheritance;
b. Individual Taxpayers who have left Indonesia for good;
c. Individual Taxpayers with the status of administrators, commissioners, shareholders or owners, and employees who have been given NPWP and whose net income does not exceed Non-taxable Income or Penghasilan Tidak Kena Pajak (PTKP);
d. Women who previously had a NPWP and married without making an agreement on the separation of assets and income and did not want to exercise their rights and fulfill their tax obligations separately from their husbands;
e. Married women who have a NPWP that is different from their husband's NPWP and the exercise of their rights and fulfillment of tax obligations is combined with their husband's;
f. Children who are not yet 18 years old and have never been married, who already have a NPWP;
g. Undistributed Inheritance Taxpayer in the event that the inheritance has been completely divided;
h. Branch Taxpayers who no longer carry out business activities or are closed, or the place of business activities moves to another KPP work area;
i. Corporate Taxpayer is liquidated or dissolved due to termination or business merger;
j. Taxpayers with permanent establishments who have stopped their business activities in Indonesia;
k. Government agencies that no longer meet the requirements as tax with holders and/or collectors in accordance with the provisions of laws and regulations in the field of taxation, have been liquidated due to the following conditions:
1. no longer operating as Government Agencies;
2. dissolution of Government Agencies due to merger of Government Agencies;
3. does not receive a budget allocation in the following fiscal year;
4. or no longer operating due to other causes;
l. Taxpayers who have more than one NPWP, excluding Branch NPWP; and/or
m. a Taxpayer who has a Branch NPWP that clearly no longer:
1. has a right and/or benefits over the land; and/or
2. owns, controls, and/or obtains benefits on the building, with respect to the object of PBB tax.
There are a number of documents as a condition for NPWP deletion that must be met, one of which is the NPWP deletion form. In addition, you must also include supporting documents in accordance with the conditions of the Taxpayer. Each condition requires different documents. Individual taxpayers who have died and have not left an inheritance, prepare the following documents:
1. death certificate or similar documents from the competent authority, and
2. a statement that they do not have an inheritance or a statement that the inheritance has been divided by mentioning the heirs.
The application can be submitted by one of the heirs, executor of the will, or the party who manages the inheritance. As for individual taxpayers who have left Indonesia for good, it is necessary to include a document stating that the taxpayer has left Indonesia for good. As for married women who previously had an NPWP and wished to carry out their tax obligations together with their husbands, the required documents include:
1. a photocopy of the marriage book or similar document, and
2. a statement from the married woman that:
3. does not make an agreement on the separation of assets and income; or
4. do not want to exercise their rights and fulfill their tax obligations separately from their husbands.
Then an individual Taxpayer who has the status of an administrator, commissioner, shareholder/owner, or employee and whose net income does not exceed the PTKP, the requirement for NPWP deletion is a document stating that the Taxpayer no longer has any obligations as treasurer. For children who are not yet 18 years old and have never been married, but already have a NPWP, the document requirements are in the form of a Family Card. Then if the abolition of the NPWP can be carried out in the event that the inheritance has been divided specifically for the Undistributed Inheritance Taxpayer, a statement letter from the Taxpayer's representative will be issued stating that the inheritance has been divided by mentioning the heirs. For corporate taxpayers who are liquidated or disbanded due to termination or business merger, they are required to attach a photocopy of the deed of dissolution of the entity or similar documents that have been legalized by the competent agency in accordance with the provisions of the legislation. For taxpayers with permanent establishments who have ceased their business activities in Indonesia, a photocopy of the document for the termination of their business activities is required. Meanwhile, for government agencies, the required supporting documents are financial statements in accordance with the provisions of the laws and regulations governing the implementation of liquidation of accounting entities and reporting accounting at state ministries/agencies. The applicant for the abolition of the NPWP of a government agency is the person in charge of the liquidation process of the government agency. For Taxpayers who have more than one NPWP, the required documents for NPWP deletion are in the form of:
1. a statement that the Taxpayer has more than one NPWP; and
2. photocopies of all NPWP cards owned.
The period of completion of the application for the abolition of the Taxpayer Identification Number is a maximum of:
1. 6 months for Personal Taxpayers, Undistributed Inheritance Taxpayers, and Government Agency Taxpayers; and
2. 12 months for Corporate Taxpayers, the period of deletion of the NPWP begins to be calculated after the issuance of Proof of Receipt of Letter/Evidence of Electronic Receipt.
The period of deletion of the NPWP begins to be calculated after the issuance of the Letter of Receipt/Electronic Proof of Receipt. The abolition of NPWP is intended for the benefit of tax administration and does not eliminate taxation rights and/or obligations that must be carried out by the Taxpayer.
