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.

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