The Head of State has finally released a list of in-kind facilities or compensation provided by the office, which are exempt from income tax (PPh), meaning no tax is collected. The rules regarding in-kind facilities are contained in Government Regulation (PP) Number 55 of 2022, concerning Adjustments to Arrangements in the Field of Income Tax, which was signed on December 20, 2022.

In the Regulation of the Director General of Taxes Number 30/PJ/2009 concerning Procedures for Granting Exemption from Payment Obligations or Collection of Income Tax on Income from the Transfer of Land and/or Building Rights, one of the conditions that must be met is to have a Tax Exemption Certificate (SKB) Income. Payment or collection of income tax on income from land and/or building rights (PHTB) is excluded, one of which is the transfer of land and/or building rights due to inheritance.

An NPWP or Taxpayer Identification Number (NPWP) cannot only be owned by someone who has worked and has an income. The owner of an NPWP with the category of not yet working is included in the category of Non-Effective Taxpayers, because they have a non-effective NPWP to apply for work, for example. The NPWP is held for use as an administrative requirement, among others, to get a job or open a financial account.