In May 2025, the government issued another technical regulation in the taxation field. Under Directorate General of Taxes Regulation Number PER-7/PJ/2025, new guidelines have been introduced to overhaul rules for taxpayer identification numbers (Nomor Pokok Wajib Pajak/NPWP), taxable entrepreneurs (Pengusaha Kena Pajak/PKP), land and building tax (Pajak Bumi dan Bangunan/PBB) objects, as well as the details of types, documents, and channels for exercising rights and fulfilling tax obligations.
According to the recital, this regulation was issued to enhance legal certainty, improve administrative processes, and strengthen services to taxpayers, particularly in line with the implementation of Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administrative System.
It also emphasizes that existing regulations were no longer sufficient to support the operational needs of the Coretax system. Consequently, updates were needed to align the administrative framework with the Coretax rollout.
This regulation spans 89 pages, comprising 95 articles, and is grouped into 10 chapters. The first chapter contains general provisions. The second chapter discusses the administration of NPWP. The third chapter regulates the administration of PKP confirmation. The fourth chapter includes the administration of the addition of taxpayer status. The fifth chapter discusses the administration of PBB object registration. The sixth chapter contains samples of forms and administrative documents for NPWP, PKP confirmation, PBB object registration, and the addition of taxpayer status. The seventh chapter discusses the details of types, documents, and channels for exercising rights and fulfilling tax obligations. Chapters eight, nine, and ten regulate miscellaneous, transitional, and concluding provisions. Below is an overview of the structure:
| No. | Chapter | Part | Paragraph |
| 1 | Chapter I: General Provisions | ||
| 2 | Chapter II: Administration of NPWP | Part One: NPWP Administration | Paragraph 1: NPWP |
| Paragraph 2: Function of NPWP | |||
| Paragraph 3: NPWP for Families | |||
| Paragraph 4: Family Unit Data for Tax Purposes | |||
| Part Two: Tax ID Administration | Paragraph 1: Tax ID | ||
| Paragraph 2: Function of Tax ID | |||
| Paragraph 3: Criteria for Individuals or Entities Eligible to Use a Tax ID | |||
| Part Three: Taxpayer Registration | Paragraph 1: Taxpayer Registration Location | ||
| Paragraph 2: Taxpayer Registration Period | |||
| Paragraph 3: Registration Procedures | |||
| Paragraph 4: Designated Registration Channels and Locations | |||
| Paragraph 5: Administration of Taxpayer Accounts, Authorization Codes, and Digital Certificates | |||
| Part Four: Updates to Taxpayer Data | Paragraph 1: Procedures for Updating Taxpayer Data | ||
| Paragraph 2: Procedures for Transferring the Registered Location | |||
| Part Five: Reporting Business Location | Paragraph 1: Procedures for Reporting Business Location | ||
| Paragraph 2: Function of Business Location Identification Number | |||
| Part Six: Determination of Inactive Taxpayers | Paragraph 1: Procedures for Declaring Inactive Taxpayers | ||
| Paragraph 2: Procedures for Reactivation | |||
| Part Seven: Deletion of NPWP | Procedures for Deleting NPWP | ||
| 3 | Chapter III: Administration of PKP Confirmation | Part One: Procedures for PKP Confirmation | Procedures for PKP Confirmation |
| Part Two: Supervisory Activities for PKP Administration | Supervisory Activities for PKP Administration | ||
| Part Three: Revocation of PKP | PKP | ||
| 4 | Chapter IV: Administration of Addition of Taxpayer Status | Part One: Procedures for Adding Taxpayer Status | |
| Part Two: Procedures for Updating Data Upon Addition of Taxpayer Status | |||
| Part Three: Procedures for Revoking Taxpayer Status | |||
| 5 | Chapter V: Administration of PBB Object Registration | Part One: Procedures for PBB Object Registration | |
| Part Two: Procedures for Updating PBB Object Data | |||
| Part Three: Procedures for Revoking Registered PBB Object Certificate | |||
| 6 | Chapter VI: Samples of Forms and Administrative Documents for NPWP, PKP Confirmation, PBB Object Registration, and Addition of Taxpayer Status | ||
| 7 | Chapter VII: Details of Types, Documents, Channels for Tax Rights and Compliance | ||
| 8 | Chapter VIII: Miscellaneous Provisions | ||
| 9 | Chapter IX: Transitional Provisions | ||
| 10 | Chapter X: Concluding Provisions | ||
PER-7/PJ/2025 repeals seven existing regulations and partially amends three others. If you need further information, Ideatax is ready to assist.
