NPWP For Husband / Wife

Family, which consists of husband, wife, children and dependents as well as an economic entity with its center is the person in the cost of living. For more details see the definition of tax, as the family megenai below.

Cost of Living Person in the head of the family that has been registered on the KPP and the administration has given NPWP and bear the full cost of living family members who become dependents.

Family members are wives, blood relatives and marriage in a straight line and the foster child who became totally dependent and Cost of Living Person recognized by the Cost of Living Person in accordance with the law.

Underwriter Cost of Living

Context underwriter is the cost of living menggung families finance the cost of living family members who become dependents in this case could certainly working fathers or mothers who work or children who work.

In domestic life usually working fathers, but not if it's possible to also turned out to be a working mom. In this NPWP enrollment of course must be in the first set who have the subject and the object of tax. Tax subject is when he lived in Indonesia and the object is to have income tax. So if someone residing in Indonesia and has a taxable income above the income, so he has an obligation to have NPWP. To simplify the explanation we see below:

a. Dad worked and mom did not work, he must have NPWP

In this case that has the Subject and Object is the father of tax, so the father must register for a NPWP

b. Mom worked and I do not work, you must have NPWP

In this case that has the Subject and Object of tax is not my mother because the father has an income, so you must register for a NPWP

c. Dad and Mom worked, my father must have NPWP and mother can choose to have or not NPWP

Because they work, then as head of the family certainly must have NPWP father, and mother may choose to participate NPWP husband (do not need to register), NPWP family own or have NPWP

Married Women NPWP

For married women there are two types of options namely NPWP NPWP NPWP own or a family.

A. NPWP Own

In the case of married women who have an income property has a separate agreement with the husband or choose to want to run the rights and obligations of the tax itself. So these women can submit their own registration to have their own NPWP.

B. NPWP Family

In the case of married women who have kriteriaa as below:

Running a business and / or performs; and / or not doing business or not doing the work free and earn up to an annualized months has exceeded Taxable Income, not bound by an agreement separate property, and did not want to run right and own tax liabilities.

So can apply NPWP Family. NPWP this family can only be filed by the husband to the husband KPP register. Will be given to the wife NPWP number as follows:

a. The first twelve digits NPWP provided with the first twelve digits NPWP Person Cost of Living (Husband);

b. Last three digits are branch code, which starts from 999 for the first family member, 998 for the second and so on.

Further provisions and procedures for the registration of NPWP Families can be seen on the Regulation of Directorate General of Taxation Tax 51/PJ/2008 About Registration Procedure Taxpayer Identification Number for Family Members 31 December 2008.

Oya, for the husband who does not have the income and living expenses are borne by the wife under the above provisions can not apply NPWP this family for her family.

To your spouse, please study the provisions above and determine which NPWP for your wife.