Registered Child Certificate: Purpose and Limits

Taxpayers who are heads of household may add a minor child, including step‑children or adopted children listed in the family card, to the Family Data Unit (DUK) through Coretax DJP. After the addition, they receive a registered child certificate as of 6 November 2025.

The certificate is purely administrative, confirming the child’s registration in the tax system and not automatically imposing tax obligations. Tax liability arises only if the child satisfies subjective criteria (tax subject status) and objective criteria (has a tax ID number and income exceeding the non‑taxable income threshold, PTKP).

Thus, adding a child to DUK improves data accuracy without immediate tax burden, and tax obligations will apply only when the child’s income surpasses the PTKP limit.