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Salaki Tax Alert

Procedures for Implementing Double Tax Avoidance Agreements

In the context of administrative simplifications and facilitation, provision of legal certainty, and preventing abuse of double taxation avoidance agreement, Government has re-stipulated provisions on the procedures for the application of Double Taxation Avoidance Agreement through the issuance of Regulation of Directorate General of Taxation No. PER – 25/PJ/2018. This regulation of the Directorate General of Taxation shall come into effect on January 1, 2019.

Some of the key points:

  • No more 2 (two) types of DGT Form (DGT-1 & DGT-2). There is only a single DGT Form;
  • Frequency  of submission of DGT Form is only once which is done electronically through the website of the Directorate General of Taxation or certain channels by Tax Withholder / Tax Collector;
  • DGT Form can be valid for 12 months maximum, which period may cross different Fiscal Year.

Regulation of Directorate General of Taxation No. PER – 10/PJ/2017 regarding Procedure for the Application of Double Taxation Avoidance Agreement shall be revoked.

Read more :
TaxAlert07.2018 – Procedures for Implementing Double Tax Avoidance Agreements
TaxAlert07.2018 – Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda

Attachments :
Peraturan Direktur Jenderal Pajak Nomor 25.PJ.2018 Ind
Peraturan Direktur Jenderal Pajak Nomor 25.PJ.2018 English
Lampiran PER-25-Tahun-2018

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