NPWP, pre/postnup, gift taxes and purchase of land

make_batik_great_again

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Hello,

about me:
  • foreigner, married to an Indonesian; married abroad, but marriage registered in Indonesia as well
  • living in Indonesia (spouse KITAS)
  • no pre-/postnup arrangement so far
  • my wife and I got separate NPWP
In the future, we would like to purchase land in Indonesia and build a small house on that land. Until we found the right place, we would like to put the money on a deposito. I would like to become a clear picture of what we need to consider; especially regarding the bureaucratic, tax related part.

I already caught up on this topic. I read, among others, these threads:
https://www.expatindo.org/community/threads/npwp-and-filing.4508/
https://www.expatindo.org/community/threads/tax-amnesty-and-gifts-from-foreign-husband-to-wife.1811/
And I also gathered information from other communities.

We would purchase the land on the name of my wife since she is Indonesian and we would need a postnup then. I would transfer the money to her. My understanding is that it would be wise to transfer the money before the postnup agreement is arranged. Otherwise, it might happen that income taxes are claimed on this gift. I hope, this is correct so far?

What I wonder about:
  • We received seperate NPWP. As far as I understood from another thread, this will not affect how the money transfer is seen regarding taxes, is that correct? There should be no claim of income taxes on this gift, no matter spouses share NPWP or have separate NPWP (provided that there is no pre/postnup yet)?
  • The land can be purchased only by my wife. But if we build a house, the house could officially belong to me and could also be paid by me? Therefore, I would "only" need to transfer the money for the land to her, not the expected costs of building a house as well?
  • I also read about the (theoretical) possibility of loaning my wife the money instead of a gift. Probably, this is only possible and accepted by the tax office if we set up a repayment plan. But so far, I only read theoretical discussions about this. Is there someone who actually has experience with this approach?
Thanks in advance for all helpful answers.
 
On the ownership; you could have a Hak Pakai in place but that makes it rather complicated, obviously a pre/postnup stipulating you'd would have the right of use of the property even after divorce would also protect your rights on the house.

If it's only about using the funds for construction, yes we have a contractual personal loan in place. Notaries, lawyers, and tax advisors didn't like it and advised against it. The tax office questioning funds saw it and didn't want to touch it with a barge pole. Of course you need to consider interest rates (otherwise it would be a gift) etc. And payback must be demonstrated.
 
  • The land can be purchased only by my wife. But if we build a house, the house could officially belong to me and could also be paid by me? Therefore, I would "only" need to transfer the money for the land to her, not the expected costs of building a house as well?

Not sure how this would work. In Indonesia, technically no one can own a freehold house, they own a freehold land with everything on it. There is no separation for the house (or even any mention of it) in any land deed.

My non-professional opinion on this is that if your wife owns the land, and then you build a house on it, she will own the house, with all the tax implication that this triggers.
 
On the ownership; you could have a Hak Pakai in place but that makes it rather complicated, obviously a pre/postnup stipulating you'd would have the right of use of the property even after divorce would also protect your rights on the house.

Yes, I agree. I think pre/postnup is the better choice here. Thank you.
 
Not sure how this would work. In Indonesia, technically no one can own a freehold house, they own a freehold land with everything on it. There is no separation for the house (or even any mention of it) in any land deed.

My non-professional opinion on this is that if your wife owns the land, and then you build a house on it, she will own the house, with all the tax implication that this triggers.

Thanks for your assessment. Ok, I guess this means then that we would need to list value of land as well as value of the house on my wife´s asset list within the tax return once the house is built.

I guess it would be wise if I transfer the money not only for the land but also for the house before the postnup is set up since after postnup the gift might be considered as taxable income within my wife´s tax return.
 
You have probably seen my posts in the earlier threads. My position is that there is no possibility of tax on money transfers between spouses, irrespective of pre or post nup. Why? Because a pre/post nup is a contract between the spouses only, and typically says that, vis a vis each other only, each spouse 'owns' their own assets, and that the other party is not legally entitled to them. It does not mean, however, that the parties cannot ignore the agreement (this is called waiver) and share assets if they so choose, by gift or otherwise (as virtually ALL spouses do), nor does it eliminate the Civil Code's requirement of a husband to financially provide for his wife (the failure to do this is legal grounds for divorce). The only absolute point on which the spouses would need to enforce the pre/post nup against each other is with respect to the WNI's ownership of land, as not doing so in that case means that the WNI technically loses the right to own land.

You can imagine the bizarre results if spouses with pre/post nups had to pay tax on any transfer of assets between them. Then, every act of financial support would give rise to a taxable event (eg renting an apartment by one party where both live, buying a car or motorbike for the other party, providing a monthly financial living allowance, etc etc). Taxing every such transaction would be anti-family, arguably violate the Civil Code, and most certainly would find no support in the courts, if it ever got that far.

Also, try declaring tax payable on a joint return, which as husband and wife you must file unless you successfully petition the tax authorities to file separately. I'd love to hear how on a joint return Spouse X declares income due to a gift from Spouse Y, forcing both to be liable for tax on the gift that Spouse Y gave! What a load of bull and totally illogical, even here in wonderful Indonesia!

Btw, as dafluff says, you can't own the house.
 
You have probably seen my posts in the earlier threads. My position is that there is no possibility of tax on money transfers between spouses, irrespective of pre or post nup. Why? Because a pre/post nup is a contract between the spouses only, and typically says that, vis a vis each other only, each spouse 'owns' their own assets, and that the other party is not legally entitled to them. It does not mean, however, that the parties cannot ignore the agreement (this is called waiver) and share assets if they so choose, by gift or otherwise (as virtually ALL spouses do), nor does it eliminate the Civil Code's requirement of a husband to financially provide for his wife (the failure to do this is legal grounds for divorce). The only absolute point on which the spouses would need to enforce the pre/post nup against each other is with respect to the WNI's ownership of land, as not doing so in that case means that the WNI technically loses the right to own land.

You can imagine the bizarre results if spouses with pre/post nups had to pay tax on any transfer of assets between them. Then, every act of financial support would give rise to a taxable event (eg renting an apartment by one party where both live, buying a car or motorbike for the other party, providing a monthly financial living allowance, etc etc). Taxing every such transaction would be anti-family, arguably violate the Civil Code, and most certainly would find no support in the courts, if it ever got that far.

Also, try declaring tax payable on a joint return, which as husband and wife you must file unless you successfully petition the tax authorities to file separately. I'd love to hear how on a joint return Spouse X declares income due to a gift from Spouse Y, forcing both to be liable for tax on the gift that Spouse Y gave! What a load of bull and totally illogical, even here in wonderful Indonesia!

Btw, as dafluff says, you can't own the house.

Yes, I have read your post in the earlier thread and thank you for the detailed explanation. In general, I would agree with you - especially that it could result in very complicated and diffuse calculation of the payable tax if every transfer from one spouse to the other would count as income of the receiving spouse. It is hard to believe that any tax office in the world would try to follow this approach.

But still I am not sure whether the tax office might claim income tax from the receiving spouse if there is a prenup existing and a larger amount transfered/gifted from the other spouse (e.g. for purchase of land at a later time). I understand your argumentation (prenup is just between the spouses and should not have impact on this tax issue) and I hope you are right there because, in my personal view, otherwise it was quite unfair.
But since, in the earlier thread, there were also argumentations that it could happen that taxes are tried to be claimed in case of an existing prenup, I think it might be better to transfer before the postnup is arranged (just to play it safe and to avoid any possible discussion with the tax office). At least, I do not see a disadvantage to transfer the money beforehand.
 
You are correct - there is no harm in transferring the funds before the post-nup is executed if you want to err on the safe side. And, if you plan to build a house on the land later, simply pay the contractor directly from your account as opposed to transferring the funds to your wife who then pays the contractor. This will attract much less attention if you are still concerned about the issue. In any case, I wouldn't lose any sleep over the matter.
 
Sorry to bother again :) I have one more question about this separate NPWP topic: I found some information on the pajak´s website (the link contains some cases in that spouses shall be taxed separately):

https://www.pajak.go.id/en/tax-calc...fji1UDLC6-m3fHPa93XLfBlDrfT9CXQLk51r_OuWWQXFs

I guess the mentioned case b ("(...)it is requested by both the husband and the wife on the basis of a written agreement for the separation of property and income") would apply for spouses who have a pre/postnup since it is a "written agreement for the sep. of prop. and income". If so, spouses who have a prenup would need separate NPWP and should be taxed separately. Would you guys agree or how would you interpret the information on the website?

If I undestand correctly, this still does not change that family is regarded as a single economic entity. Therefore, even if spouses have separate NPWP and fill out separate tax declarations, their income would be taxed on aggregate. The difference to having shared NPWP would be that the spouse with higher income would need to pay a higher proportion of the payable tax.

Coming back once again to my initial question in this thread: Considering the information from that website, financial gift from one spouse to the other still would not be taxed - even if a pre/postnup existed. In case of having a prenup, spouses would need separate NPWP, hand in separate tax declarations, but their incomes would be regarded on aggregate (therefore, gift from one to the other does not affect the family´s total income). I hope, I got this right?
 
Spouses with pre/post nup are not required to get NPWP and file separately, rather it is an option as per paragraph b of your link. Indeed, according to the link, it is only on fulfillment of one of the following options that the parties are required to get their own NPWP: paragraph a) legal separation of the parties; paragraph b) a request to the tax authorities by both spouses based on pre/post nup; or paragraph c) a request by wife to the tax authorities that she wants to be taxed separately.

Regarding gifts between spouses, the first sentence of the website you linked provides your answer, as it states 'Family is considered as a single economic entity, which means that the income or loss of all family members including married women is accumulated as one unit that is subjected to tax.' If you wish to go down the rabbit hole of contradictions and bizarre logic that some others have suggested - i.e., that money exchanged by spouses with a pre or post nup is somehow taxable income to the receiving party, be my guest. Personally I think that some of those advancing this fallacy delight in schadenfreude and 'gotcha' windups and are best ignored.
 
Luckily Jamu's personal opinion is not relevant.

Also, he keeps on mistaking statements and ideas from the tax office, as forum member's opinions. Which in fact were warnings based on practical experience (see former threads on reporting real estate etc.).

Now the questions of the tax office, unlike his opinion that it's all 'pie in the sky', are not theoretical and something you need to be prepared for.

And they can go very basic: "Ah, as you know income is the increase in wealth. And you with your separate NPWP received money from abroad. So why did you not report this income on Form 1770 part B1; Bantuan, Sumbanga atau Hiban?"

Then we don't even talk taxation but origin of money and reporting.
 
Now the questions of the tax office, unlike his opinion that it's all 'pie in the sky', are not theoretical and something you need to be prepared for.

And they can go very basic: "Ah, as you know income is the increase in wealth. And you with your separate NPWP received money from abroad. So why did you not report this income on Form 1770 part B1; Bantuan, Sumbanga atau Hiban?"

Then we don't even talk taxation but origin of money and reporting.

I read the discussion from another thread ("Prenup and post-nuptial agreements") and found the argumentation by dafluff very convincing. So, for now, I would agree that it could cause some trouble and money if spouses who have a pre/postnup gift higher amounts of money to each other.

Since I do not have a pre/postnup yet, but my wife and I have separate NPWP, I wonder if we have the same disadvantageous situation regarding gifts like we would have if we had a prenup. What I mean: Referring to the link that I posted (post #9), I guess that (c) - "it is requested by the wife who chooses to have her tax right and obligation separate from the husband." - could include our situation:

Though, the reason why we have separate NPWP is not that we wanted to be taxed separately or not been seen as a economic entity. We simply received separate NPWP because my wife already had a NPWP and when applying for my NPWP, we were told a husband cannot join the wife´s NPWP (which is common procedure, as fas as I know). The only chance of having a shared NPWP would be that my wife asks for deletion of her NPWP and joins my NPWP then. But since we were not aware and not being told about any disadvantegous of having separate NPWP, we were suggested and decided to use separate NPWP.

But, given the information from the link I posted here, I fear that, our income will not be seen as a "economic entity" anymore, and therefore we would be taxed separately which means that a gift from one to the other could be taxed (same procedure as when having a prenup). Is it a reasonable concern or do I interpret it completely wrong and the consequences of having separate NPWP is different from having a pre/postnup in this matter?

I mean, strictly speaking, "it is requested by the wife who chooses to have her tax right and obligation separate from the husband." does not fit exactly to our situation since, in our case, the intention of having separate NPWP was not to have tax right and obligation separate from each other. Therefore, we did not "request" this directly. We never requested directly that we have tax rights separate from each other. Having different NPWP was a only a result from me not being allowed to join my wife´s NPWP and trying to avoid a deletion process of my wife´s NPWP.
 
Luckily Jamu's personal opinion is not relevant.

Also, he keeps on mistaking statements and ideas from the tax office, as forum member's opinions. Which in fact were warnings based on practical experience (see former threads on reporting real estate etc.).

Now the questions of the tax office, unlike his opinion that it's all 'pie in the sky', are not theoretical and something you need to be prepared for.

And they can go very basic: "Ah, as you know income is the increase in wealth. And you with your separate NPWP received money from abroad. So why did you not report this income on Form 1770 part B1; Bantuan, Sumbanga atau Hiban?"

Then we don't even talk taxation but origin of money and reporting.

I've not seen any compelling argument, let alone any legal authority, that gifts between spouses who have pre or post nup are taxable. Some random comment from an Indonesian tax officer is insufficient, especially without citation to a law or regulation - in this forum we hear of many examples of bad and incorrect advice given by government officials. So what if they ask the wife where she got a chunk of change in her bank account? She just tells the truth, it was from her husband. As long as source of the money can be accounted for as being earned and taxed here, or directly remitted from the husband's account abroad, there is no issue.

On the other hand, it is illogical, indeed bizarre, to conclude that a person who by law can give unlimited tax free financial gifts to their parents, to their children and to their brothers and sisters (all of whom can be separate economic entities with their own NPWP), cannot provide similar tax free gifts to their spouse because they are considered a separate economic entity by virtue of a pre/post nup. Nope, not buying it..

On another marriage matter, and much more relevant than the pre/post nup issue, it is clear that anyone paying a dowry to their bride's family has just made a taxable gift that the bride's family must pay income tax on. Let's see the tax authorities try and tackle that far more common situation first, where the law is actually on their side...
 
On the other hand, it is illogical, indeed bizarre, to conclude that a person who by law can give unlimited tax free financial gifts to their parents, to their children and to their brothers and sisters (all of whom can be separate economic entities with their own NPWP), cannot provide similar tax free gifts to their spouse because they are considered a separate economic entity by virtue of a pre/post nup. Nope, not buying it..

A couple of corrections:

1) Tax free gifting (hibah) is only possible to parents or children, not siblings. As pointed out in the other thread, you are allowed tax free gifting to immediate family members separated vertically. Siblings are separated horizontally.

2) Gifting between husband and wife (except for trivial amounts) is actually specifically prohibited by KUH Perdata, Article 1678:

Penghibahan antara suami istri selama perkawinan mereka masih berlangsung, dilarang. Tetapi ketentuan ini tidak berlaku terhadap hadiah atau pemberian berupa barang bergerak yang berwujud, yang harganya tidak mahal kalau dibandingkan dengan besarnya kekayaan penghibah.

Google Translate:

Giving between husband and wife during their marriage is still ongoing, is prohibited. But this provision does not apply to gifts in the form of tangible movable property, the price of which is not expensive when compared to the size of the wealth of the donor.
 
Last edited:
A couple of corrections:

1) Tax free gifting (hibah) is only possible to parents or children, not siblings. As pointed out in the other thread, you are allowed tax free gifting to immediate family members separated vertically. Siblings are separated horizontally.

2) Gifting between husband and wife (except for trivial amounts) is actually specifically prohibited by KUH Perdata, Article 1678:

Penghibahan antara suami istri selama perkawinan mereka masih berlangsung, dilarang. Tetapi ketentuan ini tidak berlaku terhadap hadiah atau pemberian berupa barang bergerak yang berwujud, yang harganya tidak mahal kalau dibandingkan dengan besarnya kekayaan penghibah.

Google Translate:

Giving between husband and wife during their marriage is still ongoing, is prohibited. But this provision does not apply to gifts in the form of tangible movable property, the price of which is not expensive when compared to the size of the wealth of the donor.

dafluff, regarding your point one, I stand corrected per Article 294 of the Dutch Colonial Civil Code of 1847. Brothers (and presumably sisters) are second degree.

Interestingly, however, Article 296 of the civil code provides that 'the degrees of relationship by marriage shall be calculated in the same manner as adopted in blood relationships'. This implies that the marriage itself creates a relationship between husband and wife of less than one degree of lineage, or within/inside (dalam) one degree of relationship, which would have a bearing on the tax code provisions of UU 7 1983 (as amended) allowing tax exempt gifts. Because there can either be: 1) one degree of relationship, full stop; or 2) within (dalam) one degree of relationship, which is what the law actually says, implying one degree or less... I would therefore argue the case that from a tax point of view, gifts between spouses are tax exempt.

Regarding point two, a prenup seems only partially relevant to the discussion and the civil code provision you cite, which has nothing to do with taxation. As you state, under article 1678 of the civil code, the law allows a person to only make a gift of movable property (not real estate, which is immovable) to their spouse (prenup or no prenup), if - according to the deciding authority (the state??) - the value is not excessive in view of the financial status of the donor. The potential for abuse of this law by the authorities is obviously massive, yet we don't see it enforced, so what's the point? Gifts of properties, both movable and immovable, between spouses has been going on forever in this country - we all know of Indonesians who have bought their spouses expensive cars, land, apartments and villas in Indonesia or abroad, or given them the cash (a movable asset) in order to do so - held in the sole name of the gifted spouse - and have not ever heard of a single case among them or anyone else for that matter brought under this law to overturn the gift. Who would be the aggrieved party to bring such a case and what damage would they seek to remedy? I can only imagine that the unpaid creditors of the gifting spouse would have standing to challenge someone who is allegedly hiding their assets via gifts to their spouse. In the absence of creditors, there is no aggrieved party and therefore no one has legal standing to challenge a gift. However, having said all that, giving one's spouse cash (a movable asset) to buy a property is allowed by Article 1678, provided it is not excessive in view of the financial status of the donor (whatever this means).

All in all, I appreciate your points, but on balance I think we can only agree to disagree. When there is a court case on point (if ever), or alternatively if we can hear the legal opinion of a learned Indonesian lawyer, then we can assess what the real situation is...
 
dafluff, regarding your point one, I stand corrected per Article 294 of the Dutch Colonial Civil Code of 1847. Brothers (and presumably sisters) are second degree.

Interestingly, however, Article 296 of the civil code provides that 'the degrees of relationship by marriage shall be calculated in the same manner as adopted in blood relationships'. This implies that the marriage itself creates a relationship between husband and wife of less than one degree of lineage, or within/inside (dalam) one degree of relationship, which would have a bearing on the tax code provisions of UU 7 1983 (as amended) allowing tax exempt gifts. Because there can either be: 1) one degree of relationship, full stop; or 2) within (dalam) one degree of relationship, which is what the law actually says, implying one degree or less... I would therefore argue the case that from a tax point of view, gifts between spouses are tax exempt.

The ministerial regulation on gifting/hibah (PERATURAN MENTERI KEUANGAN NOMOR 245/PMK.03/2008 - click here for link) has very clear explanation as to what they mean by "keluarga sedarah dalam garis keturunan lurus satu derajat", because in the very next article it specifies:

"Keluarga sedarah dalam garis keturunan lurus satu derajat sebagaimana dimaksud dalam Pasal 1 huruf a adalah orang tua dan anak kandung"

In English:

Blood relatives in a one-degree straight line as referred to in Article 1 letter a are parents and biological children.

I'm pretty sure we can lay this one to rest.

Gifts of properties, both movable and immovable, between spouses has been going on forever in this country - we all know of Indonesians who have bought their spouses expensive cars, land, apartments and villas in Indonesia or abroad, or given them the cash (a movable asset) in order to do so - held in the sole name of the gifted spouse - and have not ever heard of a single case among them or anyone else for that matter brought under this law to overturn the gift.

Buying land/apartments/villas and putting it solely under the name of your spouse is not hibah. Even though the other spouse's name is not on the deed, they still own it by virtue of joint property. As practical proof of this, they still need the unnamed spouse to show up and sign for it if they want to dispose of it. A notaris, upon presentation of a deed, even if there is only one spouse noted as the owner, can only proceed with a transfer if: 1) The other spouse (proven by KTP and KK) also signs off on the sale, 2) The named spouse produces a registered prenup.

The same principle applies to all the other examples. None of them are proper "hibah". You can gift your spouse an expensive car, and within the family it can be deemed as "her car" or "his car" but in the eyes of the law it is still joint property. And it still has to go on the family's annual tax reporting of assets.

I agree that the law is badly written with respect to specific amounts. Further, I agree that to this day, collection of taxes has been very haphazard. Indonesia has a tax ratio (taxes paid as percentage of GDP) of under 11%, less than half of US or Europe (25 to 40%), and trailing well behind ASEAN neighbors. These are problems that are currently at the forefront of the finance ministry, and enforcement of taxation is a focus for them.
 
Well it certainly is a mixed up situation with, in my view, no clear cut answer. According to dafluff's take on the civil code and tax laws, gifts between husband and wife over a certain undefined size are prohibited, but they are also taxable since husband and wife are not first degree relations. That's a strange conundrum... I guess it's like charging a drug dealer with income tax evasion, which may happen in the US when they can't prove the drug charges for some reason, but pretty weird in a country like Indonesia... One other takeaway from this interpretation is that the tax amnesty may have forgiven the tax implications of retrospective financial gifts between spouses (for those who participated), but presumably did nothing to clear the deck regarding the civil code prohibition against giving one's spouse large gifts - so even if you've done tax amnesty and paid, the gift can still be investigated as violating the Dutch colonial civil code of 1847, with whatever penalties that may entail.

On a more practical note, if you are married to a WNI with a pre or post nup, and thinking of moving back to Indonesia, I have advice if you wish to be bulletproof tax and civil code wise - make any major financial transfers before moving to Indonesia. Indonesia's laws are not extra-territorial, and a financial gift to your WNI spouse who is not a resident of Indonesia at the time of the gift would not be covered by Indonesian law - and her subsequent purchase of property in Indonesia would therefore not create any tax issues. Once you move to Indonesia and become tax residents, then she should declare the property as an asset and if asked, she can prove that it was purchased with her own funds obtained prior to moving back to Indonesia and becoming tax resident. I realize this doesn't help everyone, but hopefully those planning to move back can make smart moves now to be able to avoid the confusion of the unclear and conflicting laws that are still on the books, albeit unenforced to date.
 
if you are married to a WNI with a pre or post nup, and thinking of moving back to Indonesia, I have advice if you wish to be bulletproof tax and civil code wise - make any major financial transfers before moving to Indonesia.

And even that advice is (very theoretical and) often not realistic, since even those WNI's who study abroad or have work there, practically NEVER change their official domicile and they keep their Indonesian KTP (address). Also the 183 day rule does not apply to them. Only the new Omnibus Law -search the forum- will change that.
 
And even that advice is (very theoretical and) often not realistic, since even those WNI's who study abroad or have work there, practically NEVER change their official domicile and they keep their Indonesian KTP (address). Also the 183 day rule does not apply to them. Only the new Omnibus Law -search the forum- will change that.
The advice is very practical and realistic, and not at all theoretical. In fact, the part of jstar's post about WNI's practically never changing domicile is nonsense. In reality, the opposite is true. Nearly all WNI's register with their local KBRI if they are overseas residents. This is especially true of students and WNI's working abroad. Living for many years in Singapore and being part of the 'bule married to Indonesian' community there, neither my WNI wife nor I ever heard of one Indonesian who did not register their overseas residency status at the embassy. The embassy puts a special stamp in the last page of the passport confirming foreign residency. Failing to register overseas domicile means you can't vote abroad or take advantage of the one time duty free import of personal goods (for students and foreign workers) upon moving back to Indonesia, so very few WNI's neglect to do it... Even renewing your passport at the KBRI is not possible unless you can prove overseas residency in that country. KTP address, on the other hand, is managed by Capil locally in Indonesia and is not dispositive of tax residency (is it even possible to change KTP address to an overseas address???), and in any case is not relevant if one has registered their overseas residency with KBRI. Note also that WNI registration at KBRI as an overseas resident requires showing the embassy a bona fide residency permit from the country of residence, so it can't be faked.

As the Ministry of Finance accepts KBRI registration as proof of WNI overseas residence, it is very practical advice to do this in the unlikely event one has not done so, and to make any financial transfers for property purchase and the like before moving back to Indonesia and establishing tax residency there. Do that and you can totally ignore the conflicting laws and other advice you may read in this thread.
 
As an addendum to my post #17 above, the property purchased by the WNI should be declared by them as an asset on their tax filing IF they have or can get an NPWP. Many tax offices will not issue an NPWP to anyone, WNA or WNI, if they do not have income to report. In our case, my wife tried to get an NPWP and was refused because she doesn't work or have income to report, even though the tax office clearly understood that she owns real property and a car. Welcome to Indonesia!
 

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