Individual Taxpayers Categorization

According to the CONSOLIDATION OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 6 OF 1983 CONCERNING GENERAL PROVISIONS AND TAX PROCEDURES AS LASTLY AMENDED BY LAW NUMBER 16 OF 2000 (known as Undang-undang KUP), individual taxpayers categorized in two :

1. Resident
   A resident tax subject shall be:
   
   • An individual residing in Indonesia, or
     
   • An individual who is present in Indonesia for more than 183 days in any 12 month period, or
     
   • An individual who is present in Indonesia in a tax year with an intention to reside in Indonesia.
     
   
   
2. Non-Resident
   A non-resident tax subject shall be:
   An individual not residing in Indonesia or who is present in Indonesia for not more than 183 days in any 12 month period.
   
   • who is conducting a business or carrying out activities through a fixed based in Indonesia.
     
   • who derives income from Indonesia other than from conducting business or carrying out activities through a fixed based in Indonesia.
     

A taxpayer is an individual or a body which, pursuant to the provisions in the tax law, is required to fulfill tax obligations, including tax collection or tax withholding of certain taxes.
(Article 1 paragraph (1) Law No. 16 Year 2000).