I would like to consult regarding personal annual tax return. I live in Germany at the moment. Because I used to work in Jakarta, I have NPWP. Question: Do I still need to report taxes every year even though I am no longer working in Indonesia? Can the NPWP be deactivated? Or are there other options?
Thank you very much.
Dear Mrs. A, based on Per 2 of 2009, the subject of foreign tax (SPLN) is an individual Indonesian citizen who works abroad for more than 183 (one hundred and eighty three) days within a period of 12 (twelve) months. So, if Mrs. A is currently domiciled in Germany and has stayed in Germany for more than 183 days, then Mrs. A is an SPLN.
If Mrs. A does not have income from Indonesia, then you do not have tax obligation in Indonesia. However, you’ll need to prove it with one of the official identification documents that is still valid as a resident abroad, namely:
1. Green card
2. Identity card
3. Student card
4. Validation of the overseas address on the passport by the Representative Office of the Republic of Indonesia abroad
5. Certificate from the Embassy of the Republic of Indonesia or Representative Office of the Republic of Indonesia abroad, or
6. Officially written on the passport by the Immigration Office of the local country.
With the status as a Foreign Tax Subject, you are not required to have an NPWP and are not required to submit annual tax return.
Your NPWP can be revoked only if you have left Indonesia for good. However, should you still want to maintain your NPWP to work in Indonesia at any time, then we suggest that you can file a Non-Effective Taxpayer to the Tax Office.
Kenny Junius Wahyudi