Tax FAQ

03/22/2024

About Indonesian Withholding Tax 23 and 26 (WHT 23 and 26)

How can I get the NPWP for TikTok Pte. Ltd. and Tokgistic Pte. Ltd.?

TikTok Pte Ltd and Tokgistic Pte. Ltd does not have NPWP as they are Singapore-incorporated companies. For the purpose of your tax reporting, you may refer to their Tax ID number shown in the Certificate of Residence (COR) and DGT form. The COR and DGT-1 form for both entities may be downloaded here:

Am I allowed to deduct withholding tax from my payment of platform service fees to TikTok?

For invoices issued by TikTok Pte Ltd and Tokgistic Pte Ltd.

Referring to Indonesia Tax Law, payment of services to an offshore company is subject to article 26 withholding tax. However, according to the tax treaty concluded between Singapore and Indonesia as well as the Indonesian withholding tax regulations under Article 26, platform service fees charged by TikTok Pte. Ltd and logistics fees charged by Tokgistic Pte. Ltd to Indonesian Merchants should be exempt from withholding tax Article 26 in Indonesia.Please download the DGT form and Certificate of Residence ("COR") of TikTok Pte. Ltd and Tokgistic Pte. Ltd to file along with your art. 26 withholding tax returns in the following page: . The DGT forms and COR will be updated each year to stay valid.From 1 Feb 2019, the Singapore IRAS no longer accepts any requests to certify Singapore tax residency on DGT forms. The DGT Form will be valid for the calendar year stated in the COR. See more at .

For Invoices issued by PT Tokopedia.

From 20 February 2024, PT Tokopedia has obtained a Tax Exemption Certificate (Surat Keterangan Bebas/ "SKB") for art. 23 Withholding Tax. Hence, all service fees issued by PT Tokopedia to you since the effective date of the SKB can be exempted from art. 23 Withholding Tax in Indonesia.The SKB form can be downloaded from the link below for your Withholding Tax Return reporting purposes. The SKB will be updated on the page should there be any updated SKB in the following year.

Can I get any reimbursement for withholding taxes I have reported to the Indonesia Directorate General of Taxation ("DGT") for TikTok?

For invoices issued by PT Tokopedia

Service fees charged to you by PT Tokopedia should be exempt from art. 23 withholding tax due to the issuance of art.23 WHT SKB (please refer to FAQ no.2 on withholding tax deduction above for further explanation). Hence, for the period where the SKB is valid, there shall be no withholding tax, nor the basis for tax reimbursement.

For invoices issued by TikTok Pte Ltd and Tokgistic Pte Ltd.

Service fees charged to you by both TikTok Pte. Ltd and Tokgistic Pte. Ltd. should be exempt from Indonesian withholding tax based on the Singapore - Indonesia Tax Treaty Exemption Agreement (please refer to FAQ on allowed withholding tax deduction above for further explanation). Hence, with zero withholding tax, there shall be no basis for tax reimbursement.

How does withholding tax work when I use TikTok Affiliate to engage with creators?

Affiliate Feature is provided solely to allow you to connect with creators and create public or targeted promotion plans for your products. Creators are independent contractors providing services to you pursuant to an agreement between you and the Creator, to which TikTok is not a party. Therefore, you shall be responsible for reporting and/or withholding applicable taxes on creator commissions you paid to creators. More information on TikTok Affiliate program can be found

About Value Added Tax (VAT)

Will TikTok charge me any VAT?

Fees charged by PT Tokopedia

For orders made in February 2024 onwards, all Shop Tokopedia services will be provided by PT Tokopedia. As a Taxable Entrepreneur (Pengusaha Kena Pajak/ "PKP"), Tokopedia will collect VAT upon the delivery of service, in accordance to the prevailing tax regulation. Hence, all commercial invoices issued to you by PT Tokopedia will have the corresponding Tax Invoice (Faktur Pajak) issued based on your account's tax information. Tax Invoice will issued based on your tax information availability in your account information and will be available for download in the Invoice Center.We strongly encourage you to update your tax information on a timely manner to ensure that your tax invoice can be issued accordingly.

Fees charged by TikTok Pte Ltd

TikTok Pte. Ltd. is appointed as an Electronic System Trade VAT (PPN Perdagangan Melalui Sistem Elektronik/ PMSE VAT) collector with registration No. (Nomor Identitas Perpajakan) 02.162.888.8-053.000 by the Indonesian Directorate General of Taxation. As a result, we are required to collect and remit PMSE VAT on the platform service fees charged to you if you satisfy any of the criteria below:

domiciled in Indonesia; or
make payment using debit, credit or other payment facilities provided by an institution in Indonesia; or
enter into transactions using an internet protocol address in Indonesia, or using a phone number with an Indonesian country code (+62).

More information about this tax rule can be found at the Indonesian Directorate General of Taxation website:

Fees charged by Tokgistic Pte Ltd

Tokgistic Pte. Ltd. is not an Electronic System Trade VAT collector (Pemungut PPN Perdagangan Melalui Sistem Elektronik/ PMSE VAT) appointed by the Indonesian Directorate General of Taxation. Therefore, there is no PMSE VAT collected in your billing.

Do I still need to pay offshore service (self-assessed) VAT for fees paid to TikTok?

Fees charged by TikTok Pte Ltd

No. VAT will be collected by TikTok Pte. Ltd. upon your billing, so you do not need to pay VAT through the self-assessment process for offshore service VAT.

Fees charged by Tokgistic Pte Ltd

Tokgistic Pte. Ltd is not a PMSE VAT collector. Hence, kindly refer to the applicable VAT Law to determine whether or not such service is subject to offshore service (self-assessed) VAT reporting mechanism.

When and how can I get the tax invoice for the fees I have paid?

For fees paid to PT Tokopedia

You may download your tax invoice together with the commercial invoice in the Invoice Center.

For fees paid to TikTok Pte. Ltd.

Because TikTok Pte. Ltd. is not an Indonesian entity, TikTok Pte. Ltd. does not issue Tax Invoice/ faktur pajak. stipulates that the proof of PMSE VAT collection which includes Customer Name and Customer Tax ID/NPWP can be considered as a document equivalent to a Tax Invoice. Thus, the commercial invoice issued by TikTok Pte Ltd can be treated similarly to a tax invoice (dipersamakan dengan faktur pajak). If you haven't provided us with your Tax ID number and registered name (in accordance to NPWP), kindly update your information on Your invoices are issued monthly, on the first day of the following month. Further information on how to check your invoices can be found .

How do I ensure that any changes in my tax registration information are reflected on my Tax Invoice?

If there are any changes made in your tax registration such as your address or Tax ID/ NIK number (NPWP/ NIK), kindly update your tax information accordingly in your Seller Center account settings latest by the end of the month in which the changes occur to ensure that such changes are accurately reflected in both the Commercial and Tax invoices for the month. If changes are not made in a timely manner, the changes made will only be reflected on the invoices issued in the following month and onwards.

TikTok's invoice is not our normal tax invoice. How do we credit it?

Kindly refer to the prevailing VAT Law to find out how to credit such documents in your VAT reporting.

TikTok cannot advise you on tax matters. For further questions on these tax issues, please consult your tax advisor, Tax Authority help center services, or visit the Indonesian Tax Authority website.

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