General License: Representative Office
1. Establishment and Operational Phase
Depending on the Representative Office types, the operational license will be:
- Foreign Company Representative Office (Kantor Perwakilan Perusahaan Asing) or KPPA
The KPPA will have a Business Identification Number (Nomor Induk Berusaha/NIB) or NIB.
- Foreign Trade Company Representative Office (Kantor Perwakilan Perusahaan Perdagangan Asing) or KP3A
The KP3A will have a Business Identification Number (Nomor Induk Berusaha) or NIB and Trading Business License (Surat Izin Usaha Perdagangan) or SIUP.
- Representative of Foreign Construction Company (Perwakilan Badan Usaha Jasa Konstruksi Asing) or PBUJKA
The PBUJKA will have a Business Identification Number (Nomor Induk Berusaha) or NIB and Construction Business License (Surat Izin Usaha Konstruksi) or SIUJK.
- Representative Office of Foreign Oil and Gas Company (Kantor Perwakilan Perusahaan Asing Minyak dan Gas Bumi) or KPPA Migas
There is no definite limit for KPPA MIGAS. However, in general KPPA GAS is set equal to KPPA, hence it will also have a Business Identification Number (Nomor Induk Berusaha) or NIB.
2. Taxation License
As an Indonesian business entity, the Representative Office is subject to Indonesian Tax Law. Thus, Representative Office is obliged to hold an Initial Taxpayer Number (Nomor Pokok Wajib Pajak) or NPWP. The NPWP is usually issued along a Registration Letter (Surat Keterangan Terdaftar) or SKT.
Different with PT, the Representative Office cannot generate income therefore it cannot apply for a VAT register.
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