New Directorate General of Taxation Form.

(Indonesian format of Certificate of Residence)

Beginning on January 1, 2019, foreign taxpayers who receives income from sources in Indonesia and would like to access the benefit of Double Taxation Avoidance Agreement must use the new template of DGT Form (Indonesian format of Certificate of Residence) as regulated by Director General of Tax (DGT) regulation No. PER-25/PJ/2018, which supercedes the previous regulation PER-10/PJ/2017 concerning proecdures for application of double taxation agreements.

Below are the significant changes on the new regulation:

AmendmentsUntil 31 dec 2018After 1 Jan 2019
Type of formThree pagesTwo pages
Number of pagesThree pagesTwo pages
Submission channelManual submissionElectronic submission
ValidityMaximum of 12 months, without crossing caendar year (example: July – December 2018)Maximum of 12 months, without crossing caendar year (example: July – June 2019)
Submission timeEvery month, together with the monthly tax returnOne-time submission, for the period covered in the DGT form

In general, this new regulation is intended to simplify the reporting process and move from manual to electronic submission. For more information regarding this, please contact us.

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About Acclime Indonesia.

Acclime Indonesia helps established multinational companies and startups start and operate their business in Indonesia. By seamlessly navigating our clients through the complexities of the Indonesian laws and bureaucracy, we allow them to reclaim valuable time and fully focus on growing and developing their business.

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