How PT PMA Owners Can Legally Delete Their NPWP under PER-7/PJ/2025
Many foreign entrepreneurs managing a PT PMA in Bali often feel uncertain 😓 about when and how they can officially delete their NPWP (Tax Identification Number) after business closure or restructuring. The confusion deepens as new rules under PER-7/PJ/2025 reshape the eligibility and verification process, demanding consistency across fiscal records. What once seemed like a simple deregistration now involves digital synchronization between agencies like the Directorate General of Taxes, the Ministry of Finance Indonesia, and even Bank Indonesia 🌿.
These changes can feel overwhelming when notifications or tax obligations still appear in your digital profile, even after a company has ceased operations ⚙️. Many PT PMA owners worry that incorrect deletions could trigger audits or delays in future licensing. Yet, understanding the logic behind PER-7/PJ/2025 helps clarify when deletion is legal, and how to avoid fiscal penalties 💼.
Experts from Bali Business Consulting confirm that once your tax account, SPT filings, and corporate documents are verified through the Fiscal Policy Agency, the NPWP deletion process becomes much smoother ✨. This means foreign investors who maintain synchronized records and active digital access can close their tax profile without fear of hidden liabilities.
For PT PMA owners planning to exit Indonesia or merge entities, this guide walks through the essential terms and conditions to meet before requesting NPWP deletion 📝. By the end, you’ll know how to legally finalize your status under PER-7/PJ/2025, ensuring compliance and peace of mind through transparent digital procedures 🌸.
Table of Contents
- Understanding PER-7/PJ/2025 Tax Regulation for PT PMA 🧾
- Who Can Request NPWP Deletion in Indonesia 🇮🇩
- Legal NPWP Deletion Process for PT PMA Owners ⚙️
- Documents Required for NPWP Deregistration 📄
- How to Delete NPWP Legally under New Compliance Rules 🔍
- Avoiding Penalties in PT PMA Closure Compliance ⚠️
- Key Conditions for NPWP Deletion Approval Workflow 🗂️
- Real Story — A Successful PT PMA NPWP Deletion Case 💼
- FAQs About NPWP Deletion and PER-7/PJ/2025 ❓
Understanding PER-7/PJ/2025 Tax Regulation for PT PMA 🧾
The new PER-7/PJ/2025 regulation sets out the legal foundation for how and when a company can apply for NPWP deletion. It aims to make Indonesia’s tax system more accurate and transparent 🌿. Under this rule, both active and inactive businesses must keep their tax data aligned before deletion can be approved.
For PT PMA (foreign-owned companies), the regulation clarifies that only businesses that have completed all SPT filings, cleared outstanding payments, and formally ended operations are eligible for deletion. This prevents misuse of taxpayer IDs or leaving unrecorded liabilities.
Essentially, PER-7/PJ/2025 ensures that every deregistration request goes through digital verification across multiple agencies like the tax office, customs, and the business registry ⚙️. For company owners in Bali, it’s a wake-up call to treat PT PMA compliance as an ongoing responsibility, even when winding down operations. ✨
Not every company can request NPWP deletion. The right is limited to legal entities that have officially ceased business operations and fulfilled all tax reporting duties 💼. For a PT PMA, this means your company must already be deregistered with the Investment Coordinating Board (BKPM) and no longer generate income in Indonesia.
The applicant must also ensure that all employees’ tax obligations and final payments under PPh 21, 22, or 23 have been settled. If any record still exists under your NPWP number, the system will automatically reject the deletion request ⚠️.
In short, companies that are dissolved, merged, or have transferred their ownership abroad are eligible to delete their NPWP. For others, like temporarily inactive firms, the tax office may recommend status suspension instead of full deletion 🌿. This rule helps the government keep accurate fiscal data while allowing legitimate exits for foreign investors.
The legal NPWP deletion process starts with submitting a formal deregistration request to the local tax office. Your PT PMA representative must attach supporting evidence, such as company closure documents, final financial reports, and proof of tax settlement ✍️.
After submission, tax officers will conduct data matching between your NPWP, digital filings, and banking information 🏦. If all records align, your deletion status is updated in the Coretax DJP Online system within 30 working days.
Sometimes, companies are asked to attend verification meetings or submit additional documents through digital correspondence. Don’t panic — this is normal. The goal is to confirm that no tax or VAT obligations remain. Once validated, you’ll receive an official deletion certificate, marking the end of your company’s tax identity 💡.
Before starting the NPWP deregistration process, PT PMA owners should prepare essential documents 📋. These include:
✅ The original NPWP card and company deed of establishment
✅ Final financial statements audited for the last fiscal year
✅ SPT Annual Reports showing zero outstanding obligations
✅ A dissolution letter from the Ministry of Law and Human Rights
✅ Proof of tax clearance for employees and business activities
Each document must match your company’s registered name and tax ID exactly. Even small mismatches — like spelling or address errors — can cause rejection ⚠️.
Submitting clear, complete paperwork helps ensure faster approval and builds a transparent profile with tax authorities 🌸. For foreigners managing PT PMA compliance, having professional support is often worth the peace of mind.
To delete NPWP legally, your company must meet every condition under PER-7/PJ/2025. First, all financial activities should be recorded accurately in your SPT reports. Next, confirm that your business license and OSS registration have been officially revoked 🔹.
Once confirmed, log in to your tax account and fill out the NPWP deletion application form. Attach the required documents and await review by the tax office 💼. During this time, your NPWP status will be “under evaluation,” meaning you cannot use it for new transactions.
Remember, PER-7/PJ/2025 prioritizes transparency — any attempt to hide unpaid taxes or missing data will block your request. Following each step carefully helps foreign business owners maintain legal standing and complete PT PMA closure compliance smoothly 🌿.
Many PT PMA owners forget that tax obligations continue until the NPWP deletion is officially approved. Submitting incomplete data or skipping final payments can result in administrative fines 📉.
Under PER-7/PJ/2025, the Directorate General of Taxes uses cross-checking tools to detect unpaid liabilities. If they find discrepancies between your NPWP, VAT, or employee filings, your company may face late penalties or delayed closure.
To avoid this, always ensure your accountant submits the final SPT, verifies receipts, and clears all outstanding VAT obligations 🌿. Keeping open communication with tax officers helps prevent misinterpretations. By completing your compliance checklist early, you’ll save time, money, and future stress 💡.
Approval for NPWP deletion depends on several core conditions that confirm your company’s fiscal status ✅. First, all tax returns must show a zero liability balance. Second, the company should no longer have an active account in the Coretax system or any open invoice history.
Next, the taxpayer status must be verified by both the central and regional tax offices. If your company is involved in any ongoing audit, deletion will be postponed until the process concludes ⚖️.
Lastly, under PER-7/PJ/2025, deleted NPWP data will remain archived for five years for legal reference. This ensures transparency if future claims arise. Following these rules not only secures approval but also strengthens your PT PMA compliance standing in Indonesia 🌸.
Meet Tom Richardson, a 42-year-old entrepreneur from Australia who owned a digital marketing PT PMA in Canggu, Bali. When business slowed after 2024, Tom decided to close his company responsibly rather than leave unfinished records 💻.
He started by collecting all SPT reports and financial documents, ensuring each file matched his NPWP records. Then, he visited his local tax office and learned about the PER-7/PJ/2025 update, which required digital synchronization before NPWP deletion.
At first, the process felt confusing 😓, especially when the system flagged a missing VAT invoice. But after consulting a local tax advisor, he corrected it and resubmitted through Coretax DJP Online 🌿.
Within three weeks, he received confirmation that his NPWP deletion was complete. The experience taught him the importance of timely compliance and accurate reporting.
Tom now advises other foreign investors to document every closure step properly. His story proves that with patience, clarity, and professional guidance, completing PT PMA compliance under the new law is entirely achievable ✨.
Yes, through the official tax portal after meeting all PER-7/PJ/2025 conditions.
Usually between 30–45 working days, depending on document verification.
No. Suspension means temporary inactivity, while deletion permanently removes the tax ID.
You’ll receive feedback outlining missing or incorrect documents — fix and resubmit.
Yes, until the Directorate General of Taxes confirms that your NPWP is officially closed.
Need help with NPWP deletion or PT PMA compliance? Chat with our Bali tax team on WhatsApp! ✨
