Closing a PT Perorangan
How do I close my PT Perorangan?
The situation
The founder files a dissolution statement through AHU, settles debts, and closes tax, OSS and bank accounts.
The law
- Art 153A to 153J, Law 40/2007 on Limited Liability Companies (UUPT), as amended by Law 6/2023: A PT meeting micro and small business criteria may be founded by one Indonesian citizen through an electronic statement of establishment
- Art 2, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Every taxpayer must register for an NPWP; for resident individuals the NIK serves as the NPWP (Art 2(1a))
What it means for you
Before dissolving, file final returns and request NPWP removal, which may include a DJP check. Close the NIB in OSS. Keep records for 10 years. A small DJP check is common for entities, so keep the final books ready.
What to do
- Settle debts and collect receivables.
- File final tax returns.
- Request NPWP removal.
- File the dissolution statement in AHU.
Leaving it open means annual returns and reports are still due.
We can do this for youPT Perorangan for micro and small businesses: set up, annual report and when to convert: IDR 4.500.000