Losing is a deep sorrow for the closest family.
A psychiatrist named Elisabeth Kubler-Ross divides the five phases of grieving: denial, anger, bargaining, depression, and depression. accept (acceptance). In the accepting phase, one has accepted that reality cannot be changed.
After making peace with your feelings, be prepared to deal with a series of state administrations. Starting from requesting a death certificate from the hospital, making a death certificate to the Department of Population and Civil Registration, insurance claims, banking and much more. Not to mention if there are miscellaneous matters of inheritance, gradually the feeling of sadness is covered by fatigue due to administrative matters.
Service officers at the Tax Service Office (KPP) and the Tax Counseling and Consultation Service Office (KP2KP) often receive complaints from taxpayers whose family or close people receive a Tax Collection Letter (STP) , even though the person concerned has died. What’s wrong?
“The tax office doesn’t know that my uncle is dead? I already reported Dispenduk!” like that would be an illustration of the taxpayer’s nagging that is often conveyed to the helpdesk officer at the KPP or KP2KP. Correct! KPP or KP2KP does not know that the taxpayer has died if the heirs do not apply for the abolition of the Taxpayer Identification Number (NPWP).
The same thing happens when someone is newly married and has a Marriage Certificate. He must prepare mentally to take care of the administration of changing identity cards (KTP) and making family cards (KK). So the legal product in the form of a Marriage Certificate from the Ministry of Religion will not automatically change the ID card status to married and the KK is immediately completed in one stage. It is undeniable that this is the government’s homework to create a better and more efficient administrative system.
What about the Taxpayer Identification Number (NPWP)? Currently, the NPWP registration has been synchronized with the Population System of the Directorate General of Population and Civil Registration (Ditjen Dukcapil), Ministry of Home Affairs (Kemendagri).
Residents whose National Employment Identification Number (NIK) has not been validated by the Ministry of Home Affairs through the Directorate General of Civil and Civil Registrations, so they can certainly fail in making an online TIN through the Directorate General of Taxes (DJP) e-Registration system. However, data synchronization involving these two ministries (Ministry of Finance and Ministry of Home Affairs) is still limited to validating the correctness of NIK data, addresses, and marital status.
Something different might happen this year or after. The implementation of the Tax Harmonization Law mandates that the NPWP for individual taxpayers uses a NIK.
With the Tax Administration Core System Update (PSIAP), it is not impossible that later when there is a change in the NIK, a notification will immediately appear at the supervisory KPP for follow-up. The follow-up is in the form of data changes or deletion of NPWP when the NIK holder is reported to have died. At this time, the ideal system is not yet available, so the management of the NPWP deletion must be submitted first by the heirs.
Removable TIN
There is a stigma circulating in the community that when you register to get a TIN, you will be bound to pay taxes for the rest of your life. In fact, in the Law on General Provisions and Tax Procedures it is stated that every taxpayer who has met the subjective and objective requirements must register to be given a TIN. That is, when subjective or objective conditions are not met, the TIN can be removed.
For example, the subjective requirement of a domestic tax subject is met when a person is present for more than 183 days within a twelve-month period or intends to reside in Indonesia. So when an individual intends to leave Indonesia for more than 183 days and does not earn income from Indonesia, the subjective conditions are no longer fulfilled.
In the Regulation of the Director General of Taxes Number-04/PJ/2020 article 34 paragraph (2) there are thirteen NPWP points that can be deleted, either through an application or in office. Among them are Individual Taxpayers who have died and have not left an inheritance. The absolute condition is “do not leave an inheritance or the inheritance has been completely divided”. This discussion will focus on removing the TIN for this point.
Submission Terms
The following documents and conditions are conditions that must be met by the heirs or families of deceased taxpayers to apply for NPWP deletion.
1. Parties who can apply are blood relatives or by marriage. Semenda is a kinship because of the marriage relationship. For example, the husband/wife of the deceased taxpayer.
2. The application is submitted by filling out and signing the NPWP deletion form electronically or in writing. For electronic applications, there is currently no special channel available on the Directorate General of Taxes Registration Application. So that the application can only be submitted directly to the registered KPP or KP2KP or it can also be sent through the post office or expedition service with proof of delivery.
3. Attach a death certificate or similar document from the competent authority.
4. Make a statement from the representative of the taxpayer that the taxpayer does not leave an inheritance.
Research Application
After the application for NPWP deletion is declared complete, the Taxpayer will be given a Letter of Receipt (BPS). Based on the BPS, the KPP will carry out an examination of the fulfillment of the subjective and/or objective obligations of the taxpayer. The period of completion of the application for the elimination of NPWP until the issuance of a decree on the abolition of NPWP for taxpayers who dies, is no later than six months after the issuance of BPS. This time is the maximum limit for the examiner to complete the audit based on the taxpayer’s risk level.
When you die, you cut off all worldly affairs. For this reason, the heirs of the deceased taxpayer can help decide the tax administration obstacle by filing for the abolition of the NPWP. No need to hesitate to come to the nearest KPP or KP2KP to get further assistance and consultation.
Sumber https://www.pajak.go.id/id/artikel/keluarga-meninggal-ajukan-penghapusan-npwp-nya