The processes of obtaining proper documentation to live and work in Indonesia can seem like an endless maze of bureaucracy. Lack of posted regulations, irregular application of existing regulations, vested interests and other matters complicate what one would think would be a relatively smooth processing of paperwork for foreigners to live and work in Indonesia.

This review of the necessary documents should help to clarify some of the questions newcomers may have about the various documents required.

Passports

Passports for your family members are issued by a passport office from your own country. While your government may allow children to follow on their mother's passports, it is better to have separate passports for every family member, just in case separate travel is required.

In order to apply for any visa to Indonesia, your passport must be valid for at least six months. If your passport is nearing expiration, we recommend you renew it to the maximum time allowable before you begin procedures to apply for an Indonesian work permit and visa. You do not want to have your sponsoring office go through all the paperwork of getting your visa and work permit, only to have to repeat the procedure after six months because your passport has expired.

Company Sponsorship

Company sponsorship is required as a FIRST STEP in order for a foreigner who wants to work in Indonesia to be issued a work permit/visa. This sponsorship is required BEFORE a semi-permanent visa and work permit can be processed.

RPTKA (Expatriate Placement Plan)

The Indonesian government has strict guidelines on what foreign expertise is required for the development of the country. These guidelines determine who can be issued work permits. See Employing Expatriates for other info.

National, multinational or joint venture firms must submit a manpower plan to Depnaker detailing their annual foreign labor requirements. Foreigners can only get a limited stay visa/permit and a KITAS card if they already have been issued a TA01 recommendation (from the Manpower Department if the company is a domestic company; or from BKPM/Investment Board Department if the employing company is a foreign investment company, a so-called PMA company). A TA-01 is based on an approved Expatriate Placement Plan (RPTKA).

If a company wants to employ foreigners, the company must submit an Expatriate Placement Plan, RPTKA - Rencana Penempatan Tenaga Kerja Asing- to the Manpower Department if the employing company is a domestic company; or to the BKPM (Investment Coordinating Board) if the company is a foreign investment company. In foreign investment/PMA companies, work permits for senior positions (such as Director) held by foreigners are for three years and can be renewed just before expiration. (Note: Director's positions held by foreigners is only applicable for foreign investment/PMA companies). Other position slots in the RPTKA are only for one year and can be renewed annually, usually up to a fixed number of years.

Based on the approval of the RPTKA (Expatriate Placement Plan) ATA-01 is issued, and then a work permit, Izin Kerja Tenaga Asing (IKTA) is issued by the Manpower Ministry (Departemen Tenaga Kerja or Depnaker) after your arrival and the issuance of the KITAS card and have paid your annual DPKK.

For more detailed information on the process, please see Employing Expatriates in Indonesia.

DPKK Tax/Fee

Companies employing foreigners are charged $100/month per expatriate employee to offset the costs of training Indonesian nationals. This tax is administered through the Department of Manpower. Proof of payment of the Skill & Development Fund (DPKK) fee to the BNI '46 bank for one year in advance, amounting to US $1,200, is needed before a Work Permit is approved.

For positions other than Directors, a foreigner's expertise must be proven, as government regulations limit the employment of foreigners in Indonesia to 'experts'; which can contribute to the national development. Due to the high unemployment rate of nationals, it must be proven that the expertise of a foreigner can not actually be supplied by a national instead.

A few years ago the manpower plans were issued for three years, so annual renewals could be completed relatively quickly. More recently, manpower plans are only approved for one year. When a company's manpower plan is approved, a certain number of slots for positions held by foreigners are approved by Depnaker. If a firm wants to add another foreigner to its staff, they must go back to Depnaker and revise their manpower plan and wait several months for approval. It is not always easy for a firm in Indonesia to hire a foreigner and involves considerable expense and dealing with bureaucracy.

A foreigner's expertise must be proven, as government regulations limit the employment of foreigners in Indonesia to 'experts' which can contribute to the national development. Due to the high unemployment rate of nationals, it must be proven that the expertise of a foreigner cannot actually be supplied by a national instead.

Deportations of foreigners for 'abusing' their work permits is not uncommon. The usual offense is that the person is working in a position other than what is allowed by the work permit. If your work permit says you are the Production Director ... and your business card says you are the Managing Director - those are grounds for deportation due to abuse of work permit. BEWARE and be cautious about what you put on your business card - make sure it agrees with your work permit!

One common misconception is that the IKTA belongs to the expatriate employee, actually they are issued to the company.

A work permit issued for a foreigner does NOT entitle their spouse to work as well. A “dependent spouse” must obtain their own sponsor and work permit in order to work in Indonesia. This can be done, but depends on the demand for their expertise. Many working spouses find the transition difficult as they are used to working. There are, however, many opportunities for worthwhile and meaningful involvements in community and educational organizations and opportunities for everyone to hone new skills during their time in Indonesia.

TA01 Recommendation

After the RPTKA has been approved, the TA01 recommendation has to be applied for at the Department of Manpower in order to get a temporary residence visa. The original approval letter on the TA01 recommendation will be needed to apply for the VITAS or VBS (Visa Tinggal Terbatas).

The RPTKA & TA01 recommendation are only necessary for foreigners working in Indonesia. Dependent family members; accompany spouse and children up to 17 years old will be under the sponsorship of the working spouse. Dependent family members are only entitled to stay with the working spouse/parent - this visa does NOT entitle them to work. If a spouse is also working in Indonesia he/she will have to apply for a separate Work Permit and independent Stay Permit from their sponsoring company.

Indonesian Visas

To read the Indonesian government's description of the various visas, see Consular and Visa Services on the Foreign Ministry web site. http://www.deplu.go.id/

Vitas or VBS - Limited Stay Visa or Semi-permanent Residence Visa

Once the TA01 recommendation has been approved, the VITAS must be applied for, for the working spouse and his dependent family, at the Indonesian Immigration office in the intended city of residence. Upon approval, the Indonesian Immigration office will send a telex approval to the Indonesian Embassy where the foreigner and his dependent family want to pick up the approval and to get the VITAS/VBS stamped into their passports.

This VBS visa stamp permits your entry into Indonesia. Within 3 days of your arrival in Indonesia, you and your dependent family members must go to the Immigration office to report your arrival "lapor diri" and complete the necessary paperwork. Failure to do this within 3 days will constitute a violation of your status, a legal hassle that can only be overcome through a visit to the courts and will incur large fines. So don't delay your initial trip to the Immigration office to report your arrival. At the immigration office, you will be called to take a full set of fingerprints and to sign various documents and provide at least four 2 x 3 cm color photographs.

KITAS Card or Limited Stay Permit Card and Blue book/POA or Foreigner Registration

KITAS Flow Prior to Arrival [ PDF 384 KB]

KITAS Flow After Arrival [ PDF 92KB]

When all the paperwork on your Vitas visa is done, you will be issued a Limited Stay Permit - Kartu Izin Tinggal Terbatas, better known as a KITAS card for the working expatriate and each dependent for a one year period. The predecessor to the KITAS was the KIM/S. People still erroneously refer to the limited stay permit as a KIM/S.

In order to avoid the risk of losing the original KITAS card and the resulting hassle, many expatriates keep the original at home in a safe place and carry only a photocopy.

With your KITAS you will also receive a blue Foreigner's Registration and Change book, commonly referred to as the Buku Mutasi. It's a similar size as a passport. The blue book tracks changes in your immigration status. All changes of address, marital status, new children, etc. need to be notified to the Immigration Office and recorded in this book within a timely period.

This is a valuable document and should be kept safely. The KITAS card and blue book allow you to live in Indonesia for one year and may be renewed annually, up to two extensions without having to leave the country.

We have been told that the ACTUAL cost of the KITAS issuance, as well as the renewal cost is Rp 400,000.

Do-it-yourself guide for KITAS renewal for children

Permanent Stay Visa (KITAP)

A permanent stay visa (Kartu Izin Tinggal Tetap, KITAP) is only issued to long-term foreign residents of Indonesia who have had five consecutive years residence on a KITAS status. The predecessor to the KITAP was the KIM/T. Only directors in companies can be issued a KITAP, after holding a KITAS with a director position for a minimum of 5 consistent years.

If you think you may qualify or be interested in a KITAP status someday ... be sure to save ALL the documents you receive from the immigration office throughout the years. They are used in the application for the KITAP to prove long-term residence. Don't expect that the immigration department is going to be able to “pull up your file”!

See article Overseas investors may get permanent residency

Service Visa (DINAS)

Service Visas are given to foreign citizens bearing service passports, on assignment to Indonesia for non-diplomatic purposes. They are working in Indonesia under official government entities such as UN bodies, aid organizations, etc.

Tourist Visa - updated June 26, 2006

Latest decree (in Bahasa Indonesia) [ pdf 648 KB]

Tourist visas are only intended for tourists who are visiting Indonesia, NOT for expatriates intending to work and live for an extended period of time. Tourist visas will be needed by friends or family coming to visit you during your stay in Indonesia.

The government has a tourist visa system with three different categories:

Pay-for-visa-on-arrival (VOA) system for citizens of 63 nations:

Algeria, Argentina, Australia, Austria, Bahrain, Belgium, Brazil, Bulgaria, Cambodia, Canada, Czech Republic, Cyprus, Denmark, Egypt, Estonia, Fiji, Finland, France, Germany, Greece, Hungary, Iceland, India, Iran, Ireland, Italy, Japan, Kuwait, Lativa, Laos, Libya, Liechtenstein, Lithuania, Luxembourg, Maldives, Malta, Mexico, Monaco, the Netherlands, New Zealand, Norway, Oman, Panama, People's Republic of China, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Slovakia, Slovenia, South Africa, South Korea, Spain, Suriname,Sweden, Switzerland, Taiwan, Tunisia United Arab Emirates, United Kingdom, and the United States. (list updated 6/18/2007)

The cost of the 30-day (only) tourist visa is US$25/person for a 30-day visa and US$10/person for a 3-day visa. The fee must be paid in cash (no credit cards) on arrival at the airport.

Visitors from countries with visa-on-arrival facility will have to go to a special counter to have their passports stamped with the on-arrival visa before going to the immigration clearance desk. The VOA visa is NOT EXTENDABLE OR RENEWABLE. A visa issued on arrival can be extended only in extraordinary circumstances such as natural disasters, accident, or illness. If you want to stay in Indonesia longer than the 30 days you must exit and re-enter the country on a new tourist visa.

Visa purchasing takes 15-30 minutes per applicant, depending on the number of persons applying. Payment counters, a bank counter, and a money changer have been set up to process payments. Passport must be valid for at least six months from the date of arrival. Payment must be made on arrival. An onward or return trip ticket must be shown on arrival.

The visa on arrival facility is only available at the following international gateways:

Airports: Medan, Pekanbaru, Padang, Jakarta, Surabaya, Bali, Manado, Halim Perdana Kusuma in Jakarta, Adisucipto in Yogyakarta, Adisumarmo in Solo, Selaparang in Mataram, Lombok, Sepinggan in Balikpapan, Kalimantan, Hasanudddin in Makasar, Sulawesi, and Eltari in Kupang, Timor.

Seaports: Batam, Tanjung Uban (Bintan), Belawan (Medan), Sibolga (Sumatra), Dumai, Teluk Bayar (Padang, Sumatra), Padang Bai (Bali), and Jayapura (Papua), Teluk Bayar in (Padang, Sumatra), Bitung, Tanjung Balaikarimun, Tanjung Mas (Semarang),
Tenau (Kupang), Pare Pare (Sulawesi), Bintang Pura (Tanjung Pinang), and
Soekarno-Hatta (Makassar, Sualwesi)

Visa-free facility is granted to the citizens of 11 countries whose governments extend visa free facility to Indonesian nationals would continue to enjoy short visa-free stays. Included in the 11 countries and administrative districts that are granted the 30-day visa-free facility are:

Brunei Darussalam, Chile, Hongkong Special Administrative Region, Macau Special Administrative Region, Malaysia, Morocco, Peru, the Philippines, Singapore, Thailand, and Vietnam.

Visitors with the visa-free facility will be able to proceed directly to the immigration clearance counter after deplaning. Passport must be valid for a minimum of six months from the date of arrival. Onward or return tickets must be shown on arrival.

Citizens of other countries not on the visa on arrival or visa free lists will be required to apply for a visa overseas (in their home country) before entering Indonesia. Citizens of any country wishing to stay more than 30 days must also apply for an appropriate visa (cultural visit or business) at their nearest Indonesian Embassy or Consulate before traveling to Indonesia.

Tour Agents are able to arrange express handling for groups at no additional charge by presenting the completed immigration cards, passports and applicable visa fee. Passengers who overstay their visa period for a short period of time can be processed immediately at the airport by paying US$ 20 for every day they overstayed their 30-day visa. Airlines that experience technical difficulties or delayed flights can apply for their passengers to be exempted from paying any overstay penalties.

The current tourist visa policy cuts the length of stay for visa on arrival from the previous 60 days to 30 days. It is NO LONGER possible to stay in Indonesia more than 30 days on an "on arrival" tourist visa. If you want to stay for 60 days, you must apply for a tourist visa at the Indonesian consular office in your home country. The consular office can issue a 60-day tourist visa.

According to Indonesia's bureaucracy, arriving tourists may be asked to produce the following documents (although a return ticket should be enough):

• Itinerary (original/copy) or a letter from travel agents, airline, steamship company, confirming the purchase of tickets into Indonesia (Note the officer may ask to see the copy of the original airplane ticket).
• Letter of Employment, indicating the employment status of the applicant. For retirees, please submit proof of retirement income.
• Copy of US Permanent Residence/Visa/Valid I-20 from schools/universities.
• Copy of bank statement, indicating the current applicant’s available funds at least two weeks prior to the date of obtaining visa.

Beware ... of the 30-day counting trap! The way they immigration officials count the 30-day period is: you arrive on the 1st day with, for instance, a 30-day visa, and you must leave on the 30th day (not the 31st or the first of the next month, as you might think). This is actually their policy for how to count the days. and, after getting burned once and learning my lesson, I see their point and follow their definition of 30 days.

If you want to stay in Indonesia LONGER than 30 days, you must leave the country and re-enter on a new tourist visa. People commonly fly to Singapore or Timor for this. There is no stipulation on the time you must stay outside Indonesia, in fact, you can return the same day if you want and be issued a new visa upon your arrival in Indonesia.

For more information on tourist visas see this website

Overstaying your Visa

Overstaying a tourist visa (or any visa) is a serious offense in Indonesia. You will be blacklisted (can not enter Indonesia again for a year or more) and fined $20-30/day for every day you overstayed your visa and then deported once you have paid the fine. The maximum fine for overstaying a visa (more than 60 days) is Rp 25 million and 5 years in jail. You will be kept at the immigration quarantine (not a pleasant place!) until you have paid the fee and/or the decision has been made to deport you. Please take this seriously as this is not one of those problems that you can easily bribe your way out of.

If you inadvertently overstay ... go immediately to the immigration office once you realize it and explain the circumstances. Delaying the report will only make the situation worse. There are only a few 'legitimate' reasons for overstay ... the main one being that you were ill and in the hospital or unable to travel. Once you realize you will not be able to leave before your visa expires, ask a friend to officially report your illness in writing to the local immigration office so that you officially acknowledge that you have overstayed your legal stay limit. This will lessen the penalties. Don't wait until the immigration catches you!

For more advice on this subject in a recent Expat Forum thread

Social/Cultural Visit Visa (Sosbud)

Persons coming to Indonesia for short term stays, not as tourists and not for business, should apply for another category of visit visa ... the Social/Cultural Visit Visa (Visa Kunjungan Sosial Budaya or SOSBUD) at an Indonesian consular office overseas. A letter of invitation/sponsorship from a sponsor in Indonesia (Indonesian or resident expat) is required to issue the visa. You should also have a copy of their ID card (KTP or KITAS) to present along with the letter. This visa status is used by persons coming to study, for research, training programs or to visit family members (for example, expat college age children who want to stay longer than a tourist visa would allow). This visa is referred to with the following codes:

Multiple Journey Visit Visa - Index D-212 (for more information)
or
Single Entry Visit Visa - Index B-211 (for more information)

The letter of invitation/sponsorship must: list the full names and addresses of your the visitors, their passport numbers, describe the purpose of their visit, principal address(es) during their visit and estimated duration. The letter must guarantee that you will cover all living expenses, transportation costs and any other costs incurred during their time in Indonesia. You might have to include a bank statement to guarantee availability of funds for covering their expenses. They may also have to provide proof of return ticket. Best to provide them with mutiple original copies of this letter for possible paperwork hassles.

The maximum stay without going out of the country for the social/culture visa holder is 180 days. The initial visa is issued for a 60-day stay and can be extended in Indonesia in the Immigration office in the area you are visiting for one month for each of four allowed extensions (2+1+1+1+1=6). The extension must be done at least 7 days before expiration, and require filling out several documents each time, supplying photographs, and paying a fee of approximately Rp 200,000 each time. It is a nuisance, but much cheaper than flying to Singapore every two months for a visa renewal, which you would have to do if you entered on a tourist or business visa. For the last two extensions (in the 180 days), they must be done at the Department of Justice (Kehakiman).

Regulations necessitate a 3-day processing for these visas in Singapore (or your home country), so be sure to allow the time. There are reports that some 'facilitating agencies' can in fact still process visas in one working day, and that the staff in the Consular section at the Singapore embassy can refer you to these companies. Of course, the fees are significantly higher than the usual method.

Don't forget also to get a STMD (Surat Tanda Melapor Diri) if you're planning to be here for the full 180 days. The STMD is a resort report acknowledging your residence, which is issued by the resort police office nearest your residence. The information required is mostly from your passport and includes arrival date, departure date, etc. Their is no fee, but a small tip may help expedite the process.

After the six months has past, you have to leave the country, obtain a new visa, and the same procedure starts again. The longer you stay the more difficult it can become to have your visa extended as immigration officials may become increasingly suspicious about your activities in Indonesia. They may refuse to accept your sponsor and may ask you to leave the country almost immediatly (perhaps granting you one additional extension only).  A social-visit visa is not the best option for a longer term stay, but apart from the KITAS/KITAP, there is no other option.

Caution ... one person wrote to tell us of his personal experience. He applied for a sosbud visa to visit family (421), but the visa was put in as 422 by the embassy staff. The index 421 and for 422 are codes for immigration purposes. They both can be extended. The index 211 is for family members, for example: when you have a family in Indonesia and you visit them in Indonesia with their sponsorship. The index 422 is for non-family members, such as: if you have an Indonesian girlfriend, and you want to visit her in Indonesia under her sponsorship.

SAVE money ... on visa runs through Batam

Sample Letter to request a SOSBUD Visa (for expat spouse of an Indonesian)

Sample Letter to ask for an extension to a SOSBUD Visa

Business Visa

All persons coming to Indonesia for business purposes (as opposed to just as a tourist or to study) are required to obtain a business visa.

A business visa does not allow a foreigner to work or be gainfully employed in Indonesia, but only to conduct business negotiations, short term work assignments, or training assignments. If you plan to work in Indonesia for a period of time, you must have a KITAS.

A single entry business visa can be extended two times after a one-month stay (one month for each extension). If you have a multiple entry business visa (MBV), after a 60-day stay the visa can be extended four times (one month for each extension). You can enter Indonesia as many times as you want in a one year period on the multiple entry business visa, as long as you don't stay more than 60 days on each visit.

If you enter on a multiple-entry business visa, you are not required to pay the Rp 1 million fiscal tax upon departure, nor are you required to get an exit permit each time you leave.

Please be aware, however, that there may be Indonesian income tax obligations if you are in Indonesia on a business visa for more than 6 months in one year.

If you plan to temporarily work in Indonesia for a few months, you must apply for a temporary working visa index 457. Your sponsoring/employing company can apply for it at the Indonesian Immigration office in Jakarta. Upon entry into Indonesia with a temporary working visa index 457, you will get a 60-day visa stamped in your passport at the Indonesian Immigration airport. Within a few days after your arrival, you will have to apply for a temporary working permit at the Manpower Department, but you must first pay the DPKK fee or Skill and Development Fund fee of USD200 to cover your 60 day working period (USD100/month).

Repeated Short-term Visas Necessitate Leaving the Country to get a New Visa

Choosing (okay it's no one's first choice) to come to Indonesia for short periods on a Tourist or Business visa, and then going to Australia or Singapore to renew your visa ... is quite common. The Indonesian government does not approve of people working on these visas, yet they continue to grant them to people who repeatedly come back to Indonesia after a short trip outside the country.

Feedback from some visitors to this site that have been in this situation:

“According to Indonesian consular officials, it's perfectly legal to come to Indonesia on a 60-day tourist visa, leave before the end of the sixty days, flying out of Indonesia, then returning on a new 60-day tourist visa. There is no need to pay bribes or any other fees upon arrival in Indonesia.”

“Some immigration officers may suspect that you are working in Indonesia without a permit. They just wonder how you finance your living costs (extended holidays) after having returned for the x-th time to Indonesia. That's why they might ask you some questions. Some officers might go further and try to put you in an embarrassing situation in order to extract bribes from you, or simply asking for some money. It's a psychological game. There is no general answer on how to deal with each kind of such situations. The best results come from staying polite and taking in easy.”

“Get a picture of an Indonesia woman with a couple of kids sitting with her. Then pull it out and tell them you are married and have an Indonesian family, used to work for me everytime, No bribes needed.”

Retirement Visa

Overstaying/Expired Visas

Sometimes it happens, you just forget to renew your visa. If this should ever happen to you ... high tail it down to Immigration as soon as you discover the expiration! They will charge you the quivalent of US$20 per day for every day you overstay your expired visa. (according to P.P. R.I. no.: 26 - tahun 1999)

They will ask you for your reasons ... “I forgot” may work! If not, domestic travel, family problems, etc. are common “reasons.”

Other Important Documents

Single or Multiple Exit/Re-entry Permit

Whenever a foreigner holding a KITAS or KITAP wants to leave Indonesia for a short period, they are required to apply for a exit/re-entry permit from the immigration office. The application takes one day and requires a letter from your sponsoring organization saying that it is okay for you to leave the country.The permit is stamped into your passport.

It is advisable to always have a valid multiple re-entry permit stamped in your passport just in case of the need for an emergency departure, such as illness in a family member back home or a medical emergency for a member of your family in Jakarta or the need to escape an situation of unrest in Indonesia.

A single exit/re-entry permit is just that ... you can only leave and reenter the country one time during the duration of the permit. This is all you get if your KITAS will expire within a three-month period.

A multiple exit/re-entry permit allows you to leave and reenter Indonesia as many times as needed during the validity of the permit (usually six months). If the permit expires and you are out of the country, you will have to go to an Indonesian embassy to apply for a new visa all over again (not another permit). This is NOT advisable! A multiple Exit Re-entry Permit is issued only if your KITAS is valid for more than 6 months.

Until just a few years ago, even Indonesians had to have an exit permit to leave Indonesia. Now the exit permits are only required of foreigners.

Sample Letter to request an Multiple Exit-Reentry Permit

Foreigners Tax

The Foreigner's Tax (Pajak Bangsa Asing) was collected for many years by local municipal governments to offset the cost of services provided by the city to foreigners. This tax was abolished in line with the IMF economic recovery plan in 1998.

Registering the Birth of a Child

For foreigners who give birth in Indonesia, it will be necessary to get a local birth certificate before a foreign passport can be issued for your baby. Then, you will need to apply for a limited stay permit (KITAS visa) for your baby, which will follow the visa of the working spouse. For more information.

Skill & Development Fund or DPKK Fee

Employers of foreigners are charged $100/month per expat employee to offset the costs of training of Indonesian nationals. This tax is administered through the Department of Manpower and is paid by the employer to the government.

Work permits are approved only after proof of payment of the full Skill & Development Fund (DPKK) fee to the BNI '46 bank for one year in advance, USD 1,200. This fee is due again at visa renewal time.

Pajak Fiskal - Fiscal Tax

Foreigners holding KITAS, KITAP or business visas who stay in Indonesia for more than 90 days must pay a fiscal tax (fiskal) every time they leave Indonesia. This Rp 1 million fee is payable in cash at the airport upon departure, for each member of your family. The tax was instituted in the early '90s and was Rp 250,000 up until February 1998, when it was raised to Rp 1 million. This tax is also paid by all Indonesian citizens when they depart Indonesia.

There a few exceptions - for Indonesians who reside overseas ... when they come back to Indonesia for a visit they are exempt from fiskal tax upon departure up to 4 times a year; diplomats (foreign and Indonesian nationals), those seeking medical treatment abroad, Indonesian nationals on government-sponsored education programs, and children under the age of 12.

Fiskal tax is also due and payable on your final departure from Indonesia when you leave with an Exit-Only Permit (EOP) - instead of the usual exit-re-entry permit.

Save your fiskal tax receipts and give them to your accountant when preparing your Indonesian Individual tax return. The fiskal tax is actually a 'pre-payment' of income tax due, and as such you will get credit against taxes due for any fiskal tax paid during the fiscal year.

Our expat accountant friends wrote us that "This [the information in the previous paragraph] is true, but it might be worth mentioning that claiming this fiscal tax back will automatically open you up to a tax audit by the Indonesian Tax Office, in which case you will very likely pay many times more in "administrative fees", etc, than the fiscal tax owed to you. Beware!"

In October 1999, the government instituted a fiscal-free exit for children under the age of 12. These children can leave the country without having to pay the customary Rp 1,000,000 fiscal tax. At the airport, there is a tax-free counter (turn left from the incoming door - at the far end against the wall) where you have to file for the exemption. This is at the opposite end of the hall from where you pay the fiskal tax. You fill out a one-page form giving details on child's name, address, passport number, etc. To prevent corruption/bribery at the tax-free counter ... the official will ask for proof (that you can leave behind) that indicates that the child is truly under 12. Best to bring a copy of the child's KITAS or passport ... showing the birth date. They will want you to give them the photocopy- so bring one with you!

The exceptions to the Rp 1 million fiskal payment are ... Medan to Penang, by sea OR air - no fiskal. Medan to Langkawi - no fiscal. Batam to Singapore - Rp 500,000 fiskal, if you leave by ferry. You can cut your fiskal costs, (plus save quite a bit on the airfare) to Singapore by flying Jakarta-Batam (flights within a country are always much cheaper than those to a different country) and take the S$30 (return) 30 minute Batam-Singapore ferry. Save on the airfare and the fiskal is only Rp 500,000.

Other fiskal exceptions: As of April 2, 2004, the Indonesian government through the Finance Ministry's Taxation Directorate abolished the foreign departure tax on travel from most provinces in Sumatra to certain points of entry in Malaysia and Thailand. (the arrangement is under the so-called IMT-GT: Indonesia-Malaysia-Thailand Growth Triangle). Specifically, Men Keu No.499/KMK.03/2003 states that you don't have to pay fiskal if you are leaving from: seaports or airports in Aceh, North Sumatra, West Sumatra, Jambi, Riau, Bengkulu and South Sumatra - As long as you are destined for: the Malaysian destinations of: Perak, Perlis, Penang, Negeri Selangor Darul EhsanKedah - or if you are destined for the Thai destinations of: Yala, Narathiwat, Songkhla, Satun and Pattani.

For a complete explanation of Fiscal Tax (in Bahasa Indonesia) see: http://www.pajak.go.id/

Do not confuse the fiskal tax with the airport tax ... another assessment which is currently Rp 100,000/passenger for international departures.

Despite much discussion and news reports regarding the upcoming abolishment of fiscal taxes, the Indonesian government announced in February 2005 that the promised revocation of the fiscal tax did NOT happen in 2005, and it still hasn't happened through October 2007! Article on upcoming abolishment of Fiskal Tax - slated for 2010

SKLD - Police Card

Expatriates holding a KITAS card must register with the National Police within 30 days of issuance of their Stay Permit. The Police Department (Direktorat Intelpam Sub Direktorat Pengawasan Orang Asing) will issue a Certificate of Police Registration (SKLD), which was previously in the form of a book and more recently a card.

This is an important document and you must keep this card, or a photocopy, with you at all times.

The STM is a resort police report acknowledging your residence, which is issued by the resort police office nearest your residence. This document must be obtained within 48 hours of the foreigner’s arrival (especially for foreigners who live in Bogor, as that police office is very strict on this regulation). For foreigners living in Jakarta normally the STM only be issued after obtaining a KITAS card from the Immigration office.

In Jakarta, the Foreigners' Surveillance (Pengawasan Orang Asing - POA) office is located at the Police Department at Jl. Trunojoyo No. 3, South Jakarta, Tel. (62-21) 721-8037.

To apply for a Certificate of Police Registration, you must provide the Police Department with photocopies of Passport, KITAS card, Blue Book, Certificate of Place of Residence (SKTT) as well as four 4 x 6 cm and two 2 x 3 cm passport photos with red background.

Travel Permit (SKJ/Surat Jalan)

Your company may recommend that you obtain a three-month travel permit, if traveling to other parts of the country, especially outlying areas.

Report to your local RT

Although there is no document required, once you have established yourself in your place of residence you must report your presence to the local Neighborhood Head, the Rukun Tetangga; RT (pronounced err-tay). You will undoubtedly have contact with him in the future regarding various community matters, such as garbage collection and security, so it is important that he knows you have moved into the community.

You should keep copies of all your relevant immigration documents at your home (even though some originals may be kept at your office), just incase you are caught in an occasional 'sweeping' check of expat documents. These are relatively routine operations that are conducted periodically and are not necessarily an effort to harass or otherwise inconvenience the foreign community. They are usually checking for people who are here illegally. If you are here legally and your papers are complete and up-to-date, you have nothing to fear.

Do be careful, however, about bogus officials wanting to check your documents. You should always ask for a 'surat tugas' which is the letter from their office detailing what they are allowed to do in the field. If they don't have a surat tugas ... it would be wise to not show them anything! Ask them to return once they have the surat tugas. Or, refer them to the working spouse's office for any further needed information on documentation.

And by no means pay any bribes to these officials. It would only ensure their repeated return to your place of residence, or encourage them to prey on other unsuspecting foreigners. Again, if you are here legally and have the documents to prove it ... there is nothing to fear. If you are approached or threatened by suspicious persons try to get their names, affiliations and contact numbers.

Report Guests to the Local Police Office

Many unknowing sponsors of foreign guests are too excited upon their guest's arrival, or are just not aware, of thes Indonesian law that requires them to report their guests presence to the local police office and are thus liable for fines. The onus is on the friend, family or sponsor of visiting foreigners to register the foreigner with the local police office within 24 hours after his or her arrival at your home in Indonesia. Guests which stay in hotels or guest houses should be reported by the management of the facility. Clause 60 of the 1992 emigration law reads as follows: Setiap orang yang memberikan kesempatan menginap kepada orang asing yang tidak melapor kepada Polri atau pejabat setempat dalam waktu 1 X 24 jam sejak kedatangan orang asing tersebut, dipidana dengan kurungan paling lama 1 tahun atau denda paling banyak 5 juta rupiah. Just have your office, or responsibile household staff ask the local police office for the procedure for Lapor Penginapan Tamu Orang Asing.

Expat Registration

The Indonesian government periodically announces a new regulation wherein all expatriates resident in Indonesia must register with the Immigration Department for an Expatriate Registration number. This is billed as a routine registration of all foreigners living in Indonesia. The last times this registration were held was in 2001 and 1986, though an immigration official told us that there is a regulation that says it must be done every five years. When asked why we need to register when we already have a visa ... the immigration official said that “sometimes foreigners go home and don't tell us ... so this is the only way we can know how many foreigners really live in Indonesia.” He stipulated that the information went to the central immigration office (kantor pusat).

If the registration is required again, take your original passport, KITAS/KITAP, Buku Mutasi and two 3 X 4 cm photos to the immigration office that issued your visa ... and fill out their form in duplicate. No need to bring photocopies of anything - just the originals. The whole procedure takes about 15 minutes and is free. For more information

You may get a letter from your local kecamatan (district office) or RT (neighborhood chief) asking you to register ... this is for the same thing as the immigration's expat registration.

SKPPS & SKTT Population Documents

Foreign Individuals who have obtained a work permit and a KITAS are considered residents, just as citizens are. As such, they must register with the local municipality's
population office (Kantor Catatan Sipil - or Civil Registry) to obtain a Certificate of Registration for Temporary Resident (SKPPS).

SKTT - Surat Keterangan Tempat Tinggal A Certificate of Place of Residence must be obtained from the Sub-district Office (Kantor Kelurahan) in your area. This certificate is necessary in order to register with the Police Department to obtain the Certificate of Police Registration (SKLD).

SKPRK - Surat Keterangan Penelitian Registrasi Kependudukan

SKPPS - Surat Keterangan Pendaftaran Penduduk Sementara (Certificate of Registration for Temporary Resident)

The newly passed Law No. 4/2004 on Population and Civil Registration is is NOT being carried out yet as the Population & Civil Department of DKI Jakarta (Suku Dinas & Kependudukan DKI Jakarta) is still waiting for approval of the "Petunjuk Pelaksanaan & Petunjuk Tehnis" (technical & implementation procedures). Basically what that means is the law has been passed, but they don't know how to implement it yet. An official has said that Law No. 4/2004 will be substitute and perfect of the current SKPPS (Certificate of registration for temporary resident). Until the procedures have been passed, the current SKPPS is still required.

Kartu Keluarga

Beginning in 1998, foreigners holding a KITAP visa (Permanent resident) are able to obtain a Kartu Keluarga WNA (family card for foreigners), model number OS-01B. This Kartu Keluarga enables you to apply for a KTP Warga Negara Asing (Foreigners ID card). With this KTP WNA, you can apply for a 5-year driver’s license.

See more information about the importance of Kartu Keluarga for families of mixed Indonesian-foreign marriages.

Drivers License and Vehicle Registration

TV Tax

Dog Tax

There used to be a dog tax for many years, but our understanding is that it has been abolished in the economic reforms.

Final Departure or EPO (Exit Permit Only)

When you are reading to leave Indonesia for good you will need to turn in your KITAS, Buku Mutasi (blue book) and Police Book and obtain an 'exit only' permit from the immigration office. After getting the EPO stamped on your passport, a copy of the stamp is needed to apply for cancellation on your SKPPS, SKLD, Work Permit. You must turn in the original documents to each department who issued the permits.