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Now the NPWP can be applied through SABH and OSS Systems

Now-the-NPWP-can-be-applied-through-SABH-and-OSS-Systems

Advance Technology that offers easy access by the public also used by government institutions. Currently, the center of attention is an information technology system created by the Coordinating Ministry of Economy called OSS or Online Single Submission.

Online Single Submission (OSS) is a Business Permit platform issued by OSS agency on behalf of the relevant Ministry offices, Governmental Agencies, Provincial as well as Regency and Municipal government, to support business entities through an integrated information technology system. The Implementation of OSS is regulated under Government Regulation No. 24 of 2018, and is expected to be a system that can provide easy and fast business licensing processes.

Previously, technological advances was also utilized by The Ministry Of Law and Human Rights with Legal Entity Administration System (Sistem Administrasi Badan Hukum “SABH”). The SABH system was created to support Notaries and public in processing the approval and registration of matters related to legal entities.

Along with the integration of SABH system with OSS system, currently SABH system added new feature that allow legal entities to apply and obtain their Taxpayer Identification Number (NPWP) at the time of the Company establishment. this new feature was launched in frame of the implementation of the Director General of Tax Regulation Number PER-20/PJ/2018 regarding the Procedures for Taxpayers Registration and The Granting of Electronic Taxpayer Registration Number Through Legal Entity Administration System (SABH) and Electronically Integrated Licensing System. Tax Office (KPP) announced that the electronic registration can be submitted on SABH or OSS systems. What is the difference between submissions from SABH and OSS?

Article 2 of PER-20/PJ/2018 stipulates that entrepreneur can register their NPWP by applying through the following electronic systems:

  1. SABH which is integrated with the Directorate General of Tax Information system, for corporate taxpayers (in form of legal entity); or
  2. OSS which is integrated with the Directorate General of Tax Information system.

The substantial difference of the submission for obtainment of NPWP through SABH is the application, in which the applicant is corporate or Company with legal entity status (i.e. Perseroan Terbatas) and the submission conducted by the Notary on behalf of the applicant, while the submission through OSS can be done directly by the entrepreneur or any form of business entity who has access account to OSS system.

For the Submission of NPWP, an entrepreneur needs submit all required supporting documents in accordance with the prevailing taxpayer registration regulation.

However, from the date of the issuance of Director General of Tax Regulation PER-20/PJ/2018 this new feature for Taxpayers Registration and The Granting of Electronic Taxpayer Registration Number is available in SABH system while OSS system has not launched this feature up to date.

How if SABH and OSS can’t process the NPWP application? Article 4 paragraph (7) stipulates that,  In the event that the registration as referred to in Article 2 paragraph (1) cannot be processed through the SABH system and/or OSS, the entrepreneur can register NPWP at the Directorate General of Tax office in accordance with the prevailing laws and regulations.

If you have submitted an application for a NPWP electronically and all required documents are complete, the NPWP card and the Taxpayer Registration Certificate (SKT) will be issued no later than 1 (one) working day after the date of registration and can be collected at the relevant Tax Office (KPP).

SMART Legal Consulting is an Indonesian Corporate Legal Firm (SMART) which provides one-stop legal solution for everyone who run business in Indonesia. Consisting of professionals, SMART focuses on providing effective and the best solutions and being your full time partner for the development and sustainability of your business.

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Author: TC – Singgih Aditia Putra
Editor: Andry Yudistira

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