Untuk memberikan keadilan dan kepastian hukum dalam penggunaan NPWP, dan untuk memberikan kesetaraan serta mewujudkan administrasi perpajakan yang efektif dan efisien bagi wajib pajak selain wajib pajak orang pribadi penduduk Indonesia yang menggunakan NIK sebagai NPWP, maka pemerintah mengatur kembali ketentuan NPWP untuk orang pribadi bukan penduduk Indonesia, wajib pajak warisan belum terbagi, wajib pajak badan, dan wajib pajak instansi pemerintah.
NPWP lama terdiri dari 15 digit angka akan diubah menjadi 16 digit angka NIK yang berlaku secara nasional sejak awal tahun 2024. Sementara itu NPWP lama masih dapat digunakan sampai dengan akhir tahun 2023. Pengaturan mengenai hal ini tertuang dalam PMK 112/PMK.03/2022
tentang Nomor Pokok Wajib Pajak Bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah.
Banyak masyarakat tidak mengetahui bahwa warisan yang belum terbagi adalah salah satu jenis Subjek Pajak. Oleh karena pada saat terjadi peristiwa pewarisan, maka seorang pewaris (wajib pajak yang meninggal dan mempunyai harta warisan) masih membutuhkan NPWP sebagai sarana mememnuhi kewajiban perpajakan.
Contoh: wajib pajak yang memiliki usaha perorangan bengkel mobil, ketika meninggal dan usaha tersebut masih berjalan maka masih membutuhkan NPWP untuk melaporkan kewajiban usahanya, yang dapat dilakukan oleh ahli warisnya. Apabila proses pewarisan harta-hartanya telah selesai dilakukan maka ahli waris yang mendapatkan usaha tersebut akan meneruskan melakukan pemenuhan kewajibannya. Sementara itu untuk kebutuhan permohonan Surat Keterangan Bebas (SKB) PPh Pasal 4 ayat 2 terhadap aset-aset tanah dan/atau bangunan dapat menggunakan NPWP salah satu ahli warisnya.
Persoalan yang muncul adalah apabila setelah disepadankan antaran NIK dan NPWP, lalu dari Dinas Dukcapil melakukan penghapusan otomatis terhadap wajib pajak yang meninggal tersebut pada saat permohonan sertifikat kematian, maka akan menimbulkan persoalan pada database DJP (akan ada notifikasi NIK invalid hubungi Dukcapil).
Atas keadaan seperti ini ahli waris dapat memohonkan bantuan ke KPP tempat pewaris terdaftar atau menghubungi Kring Pajak 1500200.
Jika ada pertanyaan mengenai detail proses pemenuhan kewajiban pajak pewaris dan ahli waris serta pengajuan permohonan SKB PPh, anda dapat menghubungi kami. (By Ara – Taxvisory, 021-3972888, admin@taxvisory.co.id).
Ikuti kami di akun resmi media sosial Taxvisory:
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