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Standard forms that are most commonly used for submissions to the Tax Office (KPP), especially if they are to be processed offline.

A PPnBM Exemption Certificate is a document stating that a Taxpayer is granted an exemption from the imposition of Luxury Goods Sales Tax (PPnBM) on the import or acquisition of luxury taxable goods other than motor vehicles.

PPnBM Exemption Certificate for the Import or Delivery of Luxury Taxable Goods Other Than Motor Vehicles

A PPnBM Exemption Certificate is a document stating that …

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This request is submitted when the transfer or withdrawal of assets is compensated by insurance, but the exact amount of compensation to be received can only be determined at a later time. The requirements include: the Taxpayer has submitted Annual Income Tax Returns for the last two tax years; and/or submitted VAT Periodic Returns for the last three tax periods, has no outstanding tax liabilities, and is not undergoing a tax audit, investigation, or bookkeeping review.

Postponement of Loss Recognition on the Transfer or Withdrawal of Assets Compensated by Insurance to Be Recorded as Expenses in a Subsequent Period

This request is submitted when the transfer or withdrawal …

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Depreciation of tangible assets begins in the month the expenditure to acquire the asset is incurred. This request may be submitted when the Taxpayer wishes to obtain a determination for the commencement of depreciation, which may begin in the month the asset is used or the month it begins generating income. The Director General of Taxes will determine the depreciation start date considering the month the asset is used to earn, collect, and maintain income, or the month the asset begins generating income.

Determination of the Commencement of Depreciation for Tangible Assets, Which May Begin in the Month of Use or the Month of Generating Income

Depreciation of tangible assets begins in the month the …

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This request is submitted when the Taxpayer does not apply the standard useful life of tangible assets for Taxpayers operating in specific business sectors, which include: forestry, hard-plantation agriculture, and livestock farming.

Determination of the Actual Useful Life of Tangible Assets Owned and Used in Certain Business Sectors

This request is submitted when the Taxpayer does not …

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This request is submitted when the Taxpayer does not use the useful life category under Group 3 and seeks a determination to apply the useful life under Group 1, Group 2, or Group 4 for types of non-building tangible assets that are not listed in the appendix of Minister of Finance Regulation Number 72 of 2023.

Determination of Asset Categories for Depreciation of Non-Building Tangible Assets

This request is submitted when the Taxpayer does not …

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A report on the realization of investments, required for Individual or Corporate Taxpayers to qualify for Income Tax exemption on dividends received. The periodic report must be submitted no later than the end of the third month (March) for Individual Taxpayers or the end of the fourth month (April) for Corporate Taxpayers after the end of the Tax Year. The realization report must continue to be submitted until the third year following the year in which the dividends or income are received or obtained.

Investment Realization Report

A report on the realization of investments, required for …

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An administrative service for issuing a Luxury Goods Sales Tax (PPnBM) Exemption Certificate for the import or acquisition of motor vehicles. A PPnBM Exemption Certificate is a document stating that an Individual or Corporate Taxpayer is exempted from PPnBM on the import and/or acquisition of motor vehicles.

Luxury Goods Sales Tax (PPnBM) Exemption Certificate for the Import or Delivery of Motor Vehicles

An administrative service for issuing a Luxury Goods Sales …

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This service is provided for Corporate Taxpayers acting as employers who operate in designated areas. This designation relates to the provision of benefits in kind and/or facilities in certain areas that may be excluded from Income Tax objects, as long as the employer’s business location has been designated as a specific area by the Director General of Taxes.

Designation of Specific Areas

This service is provided for Corporate Taxpayers acting as …

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A service intended for foreign individuals (non-residents) who may choose to be subject to Income Tax only on income received or earned in Indonesia, or to utilize the tax treaty (DTA) between the Government of Indonesia and the partner country or jurisdiction where the foreign individual earns income from outside Indonesia.

Imposition of Income Tax Only on Income Received or Earned from Indonesia

A service intended for foreign individuals (non-residents) who may …

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This certificate states that the referred Taxpayer is an Indonesian Individual or Corporate Taxpayer with a specific gross turnover subject to final Income Tax in accordance with the criteria set out in Government Regulation Number 55 of 2022. These criteria relate to the Taxpayer’s profile, including the NPWP registration date, business classification (KLU), not having annual gross turnover exceeding Rp4,800,000,000.00, and not opting to apply the general Income Tax rates.

Issuance of Certificate of Meeting the Criteria as a Taxpayer Under Government Regulation Number 55

This certificate states that the referred Taxpayer is an …

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This exemption certificate is issued to Individual or Corporate Taxpayers who meet the requirements to be exempted from Income Tax on income derived from the transfer of rights to land and/or buildings.

Income Tax Exemption Certificate for Income from the Transfer of Rights to Land and/or Buildings

This exemption certificate is issued to Individual or Corporate …

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This report is an administrative service used to report the realization of export/import activities and to submit a detailed declaration of the weight of gold bullion or gold jewelry, in accordance with Directorate General of Taxes Regulation Number PER-8/PJ/2025.

Export/Import Realization Report and Detailed Declaration of Gold Bullion/Jewelry Weight

This report is an administrative service used to report …

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This certificate is issued to Taxpayers who apply for exemption facilities from Income Tax Article 21/Article 22 (Non-Import), Article 22 Import, or Income Tax Article 23, and who meet the requirements as stipulated under Directorate General of Taxes Regulation Number PER-8/PJ/2025.

Exemption Certificate for Income Tax Article 21/Article 22 (Non-Import), Article 22 Import, and Income Tax Article 23

This certificate is issued to Taxpayers who apply for …

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Printed Stamp Duty refers to a stamp label applied to documents using printing technology. Taxpayers may apply for permission to produce Printed Stamp Duty in accordance with the criteria and requirements set out in Minister of Finance Regulation Number 78 of 2024.

Permit for the Use of Printed Stamp Duty

Printed Stamp Duty refers to a stamp label applied …

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Computerized Stamp Duty refers to a stamp label applied to documents using a computerized system. Taxpayers may apply for permission to use computerized stamp duty if they are liable for Stamp Duty on more than 1,000 (one thousand) documents in a month and possess the necessary equipment to generate Computerized Stamp Duty.

Permit for the Use of Computerized Stamp Duty

Computerized Stamp Duty refers to a stamp label applied …

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Imprinted Stamp Duty refers to a stamp label applied to documents using a digital stamp-imprinting machine. Taxpayers may apply for permission to use imprinted stamp duty in accordance with Minister of Finance Regulation Number 78 of 2024.

Permit for the Use of Imprinted Stamp Duty

Imprinted Stamp Duty refers to a stamp label applied …

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This notification is used to request a postponement of the submission of the Land and Building Tax Object Notification (SPOP PBB) for a maximum period of seven (7) days. The postponement must be notified to the registered Tax Office (KPP) before the deadline for submitting the SPOP ends.

Notification of Postponement of SPOP Submission

This notification is used to request a postponement of …

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Taxpayers may maintain bookkeeping or records using the English language in accordance with tax regulations. Corporate Taxpayers must meet the requirements to be issued a Fiscal Certificate, and the notification must be submitted no later than three (3) months after the beginning of the fiscal year in which bookkeeping in English is applied.

Notification of Maintaining Bookkeeping in English and in Indonesian Rupiah

Taxpayers may maintain bookkeeping or records using the English …

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This certificate states that the Taxpayer utilizes Taxable Services (JKP) from outside the Indonesian Customs Area within the Customs Area. The certificate is issued to active Taxpayers who have submitted the Annual Income Tax Returns for the last two tax years and/or, for VAT-registered taxpayers (PKP), have submitted the VAT Periodic Returns for the last three tax periods.

Certificate of Utilization of Taxable Services from Outside the Customs Area within the Customs Area (SKJLN)

This certificate states that the Taxpayer utilizes Taxable Services …

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This certificate states that the referred Taxpayer is an Indonesian Resident Taxpayer as defined under the Income Tax Law. The certificate may be issued if the Taxpayer meets the residency requirements under Article 2 paragraph (3) of the Income Tax Law, possesses a Tax Identification Number (NPWP), and has submitted the Annual Income Tax Return for the Tax Year or Part of the Tax Year for which the Certificate of Domicile is requested.

Certificate of Domicile for Indonesian Resident Taxpayers (SKD SPDN)

This certificate states that the referred Taxpayer is an …

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A form used to notify the Directorate General of Taxes that an Individual Taxpayer applies the Norms for Calculating Net Income as a guideline to determine the amount of net income earned within a tax year. The notification must be submitted within the first three (3) months of the relevant Tax Year.

Notification of the Use of Norms for Calculating Net Income (NPPN)

A form used to notify the Directorate General of …

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A form used to notify the Directorate General of Taxes that an Individual Taxpayer applies Cash-Basis Bookkeeping for tax purposes. The notification must be submitted no later than together with the filing of the Annual Income Tax Return for the preceding Tax Year.

Notification of Cash-Basis Bookkeeping

A form used to notify the Directorate General of …

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Notification Letter of Election to Be Subject to Income Tax Under General Provisions

Notification Letter of Election to Be Subject to Income Tax Under General Provisions

Notification Letter of Election to Be Subject to

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This Certificate is used as proof that the Taxpayer has fulfilled the tax obligations required for candidacy as a Regional Head. These obligations include having a valid Taxpayer Identification Number (NPWP), accurate Business Classification Code (KLU), having submitted Annual Tax Returns (SPT Tahunan) for the past five years, and having no outstanding tax liabilities.

Tax Compliance Certificate for Prospective Regional Head Candidates

This Certificate is used as proof that the Taxpayer …

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This Letter serves as verification that the Taxpayer has fulfilled the obligation to pay Income Tax on income derived from amendments to Sale and Purchase Binding Agreements on land and/or buildings, whether conducted by an individual or an entity. This Letter also functions as a required validation for the processing of land and/or building certificates at the National Land Agency (BPN).

Formal Verification Letter as Proof of Fulfillment of Income Tax Payment Obligations for Amendments to Sale and Purchase Binding Agreements on Land and/or Buildings

This Letter serves as verification that the Taxpayer has …

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This Letter serves as verification that the Taxpayer has fulfilled the obligation to pay Income Tax on income derived from the transfer of rights to land and/or buildings (PPh PHTB), whether conducted by an individual or an entity. This Letter also functions as a required validation for the processing of land and/or building certificates at the National Land Agency (BPN)

Formal Verification Letter as Proof of Fulfillment of Income Tax Payment Obligations for the Transfer of Rights to Land and/or Buildings (Validation of Income Tax Payment Slip for Property Rights Transfer)

This Letter serves as verification that the Taxpayer has …

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Used to obtain information on a Taxpayer’s status. A valid Taxpayer Status Confirmation is issued when the Taxpayer meets the requirements, namely having an active and valid Taxpayer Identification Number (NPWP) and having fulfilled the obligation to submit the Annual Tax Return (SPT Tahunan) for the past two years. This confirmation is typically conducted by government agencies before providing certain public services to verify the Taxpayer’s status.

Taxpayer Status Confirmation (KSWP)

Used to obtain information on a Taxpayer’s status. A …

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Used to provide information regarding a Taxpayer’s compliance during a certain period as a requirement for obtaining specific services. The Tax Clearance Certificate is used to meet the requirements set by Ministries/Agencies or other parties. The Certificate may be issued to a Taxpayer if the compliance criteria are fulfilled, including having an active Taxpayer Identification Number (NPWP), submission of the Annual Tax Return (SPT Tahunan), having no outstanding tax liabilities, not being under audit/investigation/collection procedures, and having submitted the VAT Periodic Returns (SPT Masa PPN) in the case of VAT-registered taxpayers (PKP).

Tax Clearance Certificate (SKF)

Used to provide information regarding a Taxpayer’s compliance during …

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