Combining a husband and wife’s NPWP in Coretax is carried out in two main stages: (1) deactivating the wife’s NPWP through her Coretax account, and (2) adding the wife’s data to the Family Tax Unit (FTU) in the husband’s Coretax account. This process allows the family’s Annual Tax Return (SPT Tahunan) to be reported by the husband as the FTU owner.
Documents to Prepare
Prepare scanned copies or clear digital photos of the following documents before starting:
- Husband’s and wife’s ID cards (KTP).
- The latest Family Card (Kartu Keluarga/KK).
- Marriage book or marriage certificate.
- The husband’s and wife’s NPWP numbers.
Steps to Combine Husband and Wife NPWP
To combine NPWP, follow these steps:
Stage 1: Deactivate the Wife’s NPWP (via the Wife’s Account)
General steps in Coretax: log in to the wife’s Coretax account → My Portal → Status Change → select Non-Active Taxpayer Determination. Choose the appropriate reason (e.g., “married woman choosing to combine tax calculation with husband”), upload supporting documents, check the declaration, and submit the request. Monitor the status through the My Cases menu.
Stage 2: Add the Wife to the Family Tax Unit in the Husband’s Account
After the wife’s NPWP has been deactivated, log in to the husband’s Coretax account → My Portal → My Profile → General Information → Edit.
In the Family Tax Unit section, click Add, enter the wife’s NIK, Family Card data, relationship status (select “dependent”), and the combination period. Check the declaration and submit. Once saved, the wife will be recorded in the husband’s FTU, and the data will be linked for combined SPT reporting.
Read Also: How to Deactivate NPWP Easily
Differences in Coretax Access Before and After Combination
There are differences in Coretax access before and after NPWP combination. The explanation is as follows.
Access Before Combination
- The wife has a full Coretax account with her own NPWP.
- She can independently file her Annual Individual Income Tax Return (SPT PPh OP).
- She manages all personal tax obligations, including e-Faktur and withholding tax slips.
Access After Combination
- The wife can create or activate her own Coretax account without a separate NPWP (registration using NIK only).
- Access is limited to signing tax invoices, withholding/collection slips, or SPT related to her position (e.g., employee withholding slips).
- She cannot file the family SPT; her data is included in the husband’s FTU for combined income reporting.
Read Also: How to Apply for NPWP Online: A Step-by-Step Guide
Important Notes & Practical Tips
There are several points you should pay attention to, including:
- Ensure the NIK data on the KTP and Family Card is identical; discrepancies may cause verification failure.
- Upload documents in the format and file size required by Coretax to avoid upload errors.
- If the deactivation request is delayed, check notifications in the My Cases menu or contact the relevant Tax Office (KPP) for clarification.
- For wives with fixed income from an employer, ensure withholding tax slips use the same NIK so the data synchronizes properly in the combined SPT.
- Save submission receipts and screenshots of each step as documentation in case they are required by the Tax Office.
When Should You Combine NPWP?
Combination is recommended if the family wants to simplify annual SPT reporting and chooses to have the wife’s income calculated together with the husband’s. However, if the wife has a complex employment status (multiple employers, self-employment with VAT obligations, or special income tax situations), it is advisable to consult first, as separate reporting may sometimes be more beneficial.
At vOffice, we understand that the process of combining husband and wife NPWP in Coretax can be confusing and time-consuming, especially for busy families. We offer accounting services, SPT reporting, and tax consultation to handle the deactivation of the wife’s NPWP, addition to the Family Tax Unit, and to ensure your annual SPT is filed correctly and on time.
For fast and comprehensive assistance, visit vOffice Tax Consultant Services or contact us for a FREE consultation!
FAQ
How long does the process of deactivating the wife’s NPWP take?
The verification time depends on the Directorate General of Taxes (DGT) and the completeness of the submitted documents; monitor the status via the My Cases menu after submission.
Can the wife still file an SPT after the NPWP is combined?
After combination, the family SPT is filed by the husband. The wife does not file a separate family SPT, except in special cases that require separation.
Is there a fee for combining NPWP?
The process through Coretax DGT is not subject to any official fees; however, service fees may apply if you use a tax consultant or accountant.
What if an error occurs when adding DUK?
Check the consistency of NIK, KTP, and Family Card data, clear your browser cache, or try a different browser. If the issue persists, contact the Coretax helpdesk or your registered Tax Office (KPP).
