The Minister of Finance (“ Minister ”) has issued Regulation No. 112/PMK.03/2022 on Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak– “ NPWP ”) for Individual Taxpayers, Company Taxpayers and Governmental Agency Taxpayers (“ Regulation 112/2022 ”), which sets out a number of applicable provisions relating to the use of NPWP, including the utilization of Citizen Identification Numbers (Nomor Induk Kependudukan– “ NIK ”) as NPWP by Indonesian citizens.

Official Transition Period Set for the Use of NIK as NPWP and 16-Digit NPWP
Unlock the Full Article
Access the full legal analysis, insights, and linked references with a NOMOS subscription.
In-depth legal interpretation
Related regulations across jurisdictions
Case law references & citations
Downloadable formats (PDF/citations)
Choose Your Plan
Smart. Flexible. Just Right for You.
- Monthly / Yearly options
- Indonesia jurisdiction (More soon)
- For solo users or growing teams
- Enjoy a 7-day free trial on all plans
Already subscribed?
Log in
Need more users or custom pricing?
Latest Analysis