Certificates Of Domicile For Indonesian Resident Tax Subjects In The Context Of The Application Of Double Taxation Avoidance Agreements

In order to obtain the benefits of Treaties on Double Taxation Avoidance between the Government of Indonesia and the government of Partner Country, taxpayers will need Certificate of Domicile for Resident Tax Subject. Such Certificates of Domicile are to be issued to taxpayers meeting the technical and administrative requirements as set out in detail in this regulation as well as the process to be implemented, in addition to deadlines for the implementation of each phase in process of application and issuance of Certificate of Domicile for Resident Tax Subject. This regulation is also completed with a set of document formats to be used in the application and issuance process.

This regulation has come into effect as of May 12, 2017 by revoking Regulation of the Director General of Taxation Number PER-35/PJ/2010.

 

 

 

 

 

 

Source https://legalcentric.com/content/view/126240

The Director General of Taxation Regulation Number PER-25/PJ/2018
The Director General of Taxation Regulation Number PER-25/PJ/2018

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