Requirements for Individual Taxpayer Identification Number (TIN) Registration

Any individual seeking to apply for TIN can register online by filling out the registration form available on www.pajak.go.id and uploading the required documents.

There are four categories of Individual TIN registration:

  1. Individual Taxpayer conducting or not conducting business or independent personal service. E.g.: employees, entrepreneurs, freelancers, traders, etc.;
  2. Individual Taxpayer not meeting subjective or objective requirements of the tax laws and regulations but seeking to apply for TIN. E.g.: job applicants not yet earning an income, students not yet earning an income, etc.;
  3. Other income earned from individual Taxpayer’s place of business other than that registered in the Tax Office (KPP) data and different from the Taxpayer’s location of residence;
  4. Undivided Inheritance Income derived from inheritance left by an individual Taxpayer not having a TIN.

After you determine your category, the following are the required documents to be enclosed:

Individual Taxpayer conducting or not conducting business or independent personal service

    • For an Indonesian Citizen, a copy of identity card (KTP);
    • For a Foreign Citizen, a copy of passport and limited stay permit (KITAS);

Individual Taxpayer not meeting subjective or objective requirements of the tax laws and regulations but seeking to apply for TIN

  • A copy of identity card;

Other income earned from individual Taxpayer’s place of business other than that registered in the Tax Office data and different from the Taxpayer’s location of residence

  • A copy of TIN Card;

Undivided Inheritance

In principle, the tax rights and obligations from Undivided Inheritance are performed using the TIN of the Individual Taxpayer leaving the inheritance.

If the Individual Taxpayer leaving the Undivided Inheritance does not have a TIN, the one applying for TIN should be:

  • The heir of the individual Taxpayer if the Undivided Inheritance is administered by an heir of the individual Taxpayer;
  • Executor if the Undivided Inheritance is administered by an executor;
  • The party administering the inheritance if the Undivided Inheritance is administered by a party other than the heir of the individual Taxpayer or an executor.

The place of registration for an Undivided Inheritance Taxpayer should be the Tax Office whose working area covers:

  • The Individual Taxpayer’s location of permanent residence
  • The place where the center of the Individual Taxpayer’s economic interest is located.

The following are the required documents to be enclosed:

  1. A copy of Death Certificate and
  2. Documents showing the status as the proxy of the individual Taxpayer:
    • A copy of TIN Card of the heir of the individual Taxpayer if the Undivided Inheritance is administered by an heir of the Individual Taxpayer;
    • A copy of will and testament or other similar documents and a copy of TIN Card of the executor if the Undivided Inheritance is administered by an executor;
    • A copy of document proving the appointment as an administrator of the Undivided Inheritance if the Undivided Inheritance is administered by a party other than the heir of the individual Taxpayer or an executor.