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Thursday, July 3, 2008

TAX IDENTIFICATION NUMBER or NPWP - DEREGISTRATION

1. What if the taxpayer is leaving Indonesia permanently or has applied for an Exit Permit Only to the Immigration Office?

A taxpayer should state in writing that an Exit Permit Only (EPO) will be forwarded to the tax office where he is registered, so that the tax office will not issue a tax collection letter due to non filling or non payment of the monthly Article 25 income tax.

2. The following are to be attached when submitting the deregistration form (now known as registration and change of data form):

a. Exit Permit Only (EPO)

b. Statement from the employer stating that a taxpayer’s contract in Indonesia has ended (for a taxpayer who is an employee)

c. Cancellation of business permit letter (for a tax payer who is conducting business or is an independent professional)

d. Power of attorney (if his/her deregistration process is handled by another party)

e. Original copy of taxpayer identification number card

Before forwarding the EPO, the taxpayer should fulfill other tax obligation such as:

a. Pay any tax due which has not been paid.

b. File an annual individual tax return for the year of departure, by providing a close approximation of his/her global income.

c. File applications for deregistration of NPWP.

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