As an economic unit, a husband and wife generally use a single Taxpayer Identification Number (NPWP), with the wife’s tax obligations incorporated under the husband’s NPWP.
However, in the event of a divorce, this tax status must be adjusted. A previously combined NPWP must be separated. This means the former wife needs to create a new NPWP or reactivate her previous NPWP under her own name.
So, what steps need to be taken?
Administrative Steps After Divorce
1. Update Civil Registration Data
The first step is to ensure that the data on the National Identity Card (KTP) and Family Card (KK) has been updated to reflect the new marital status at the Civil Registry Office (Dukcapil). Valid civil registration data serves as the basis for updating tax administration records.
2. Update Data in the Coretax System
The removal of the wife’s name from the family tax unit must be done through the Coretax account of the head of the family (husband).
The steps are as follows:
- Go to the My Portal menu
- Click My Profile
- Select General Information
- Click Edit
- Choose Family Tax Unit
Through this menu, dependent data can be updated according to the latest condition.
3. Reactivate the Wife’s NPWP
The former wife may reactivate her previously deactivated NPWP (before it was merged with her husband’s), provided that she meets the subjective and objective requirements as a taxpayer.
If there are administrative difficulties, taxpayers may consult directly with the nearest Tax Office (KPP).
Important Matters to Consider
In addition to separating the NPWP, there are two other important aspects that divorced couples should understand.
Annual Tax Return (SPT) Reporting
- The wife’s income up to the date of divorce must still be reported in the husband’s Annual Tax Return.
- In the following tax year, all of the wife’s income must be reported under her own NPWP in her own Annual Tax Return.
Non-Taxable Income (PTKP) Calculation
The Non-Taxable Income (PTKP) status will also change after divorce.
The status will become Single (TK) and may be adjusted according to the actual number of dependents permitted under tax regulations.
Conclusion Divorce does not only affect civil administration but also has implications for tax administration and obligations. Therefore, it is important for both parties to promptly update their data to ensure that tax obligations continue to comply with applicable regulations.