Indonesia’s tax administration system now requires certain foreign nationals to hold a Tax Identity Number (NIP) in order to access and use the Coretax platform. This requirement mainly applies to individuals appointed as tax return signers (SPT signers) or persons in charge (PIC) for overseas entities with administrative obligations in Indonesia.
An NIP is not mandatory for all foreign nationals. According to the Directorate General of Taxes (DJP), it is only required for individuals who meet all of the following criteria:
• Classified as a Non-Resident Tax Subject (SPLN)
• Not residing or staying in Indonesia
• Require administrative access to Coretax DJP: Acting as a Signer of an Annual Corporate Tax Return, serving as a Person in Charge (PIC) for a foreign entity
Once approved, the individual will be registered in Coretax with the status “Inactive (SPLN)”, which allows system access without triggering domestic tax obligations.
Foreign nationals who are not appointed as PIC or SPT signers are not required to register for an NIP. This includes:
• Other foreign directors, commissioners, or shareholders
• Related parties who do not sign tax filings
These individuals can be added to Coretax using passport details only, without entering a Taxpayer Identification Number (NPWP) or National ID (NIK).
Step-by-Step Guide to Registering an NIP in Coretax DJP
The entire process is completed online through the Coretax system.
Step 1: Access the Coretax DJP Portal
• Visit coretaxdjp.pajak.go.id
• Click “Activate Taxpayer Account” on the login page
Step 2: Submit a Digital Access Request
• Leave the taxpayer registration status field blank
• Select Individual Taxpayer or Undivided Estate
• Tick the declaration checkbox
• Click Save
Step 3: Complete Personal Information
Enter details exactly as shown in official documents, including:
1. Passport number
2. Full legal name
3. Country of origin
4. Overseas residential address
5. Place and date of birth
6. Gender
7. Active phone number
8. Valid email address
Step 4: Upload Supporting Documents
Prepare clear, high-resolution files:
• A recent facial photograph
• A photo holding the passport
• A scanned passport identity page
• Confirm the declaration and submit the application.
The submitted applications are reviewed by the relevant Tax Office (KPP). If all documents are complete, approval is typically issued within one business day. Once approved, the NIP becomes active in Coretax under SPLN status.
Is an Indonesian NPWP Required for Foreign SPT Signers?
Foreign nationals acting solely as tax return signers or PICs are not required to register for an NPWP, provided they:
• Remain non-residents (less than 183 days in Indonesia within 12 months)
• Earn primary income outside Indonesia
• Do not have Indonesian tax liabilities
It is important to note that NPWP and Coretax accounts are separate. An NPWP is only required when tax obligations arise, while a Coretax account is functioned for system access, impersonation, and electronic signatures. All of these functions can be performed without an NPWP and without triggering Indonesian tax obligations.
Source: pajakku.com
Photo Credit: coretaxdjp.pajak.go.id
