Procedure For The Application Of Agreement On The Avoidance Of Double Taxation Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda

This Regulation of the Director General of Taxation provides for provisions on the obligations, procedure, and refund of the excess of tax deduction or collection. Deduction or collection of payable taxes must be made in accordance with the provisions provided for in the Income Tax Law on incomes received or obtained by foreign taxpayers and evidence of tax deduction or collection must be prepared in accordance with the provisions providing for the evidence of income tax deduction or collection.

In the event of misapplication of Agreement on the Avoidance of Double Taxation (P3B), a foreign taxpayer can still be given P3B benefits through the refund mechanism of the excess of payment of a tax which should have not been payable. However, P3B benefits will not be given in the event of P3B abuse. In addition, this regulation also provides for provisions on the domicile certificate of foreign taxpayers who meet administrative requirements and other certain requirements.

This regulation has come into effect as of August 1, 2017 by revoking Regulation of the Director General of Taxation Number PER-61/PJ/2009 regarding Procedure for the Application of Agreement on the Avoidance of Double Taxation as amended by Regulation of the Director General of Taxation Number PER-24/PJ/2010 and Regulation of the Director General of Taxation Number PER-62/PJ/2009 regarding Prevention of the Abuse of Agreement on the Avoidance of Double Taxation as amended by Regulation of the Director General of Taxation Number PER-25/PJ/2010.

 

 

 

 

 

 

Source https://legalcentric.com/content/view/127217

Absence of Plan to Add New Tax Objects
Absence of Plan to Add New Tax Objects

No Comment

Leave a Reply

Your email address will not be published. Required fields are marked *