New DGT Form for the Implementation of Tax Treaty

In order to simplify the administration process, the Director General of Taxes (DGT) has issued a new regulation regarding the procedures for implementing Double Taxation Avoidance Agreements (Tax Treaties) through its Regulation Number PER-25/PJ/2018 (“PER-25”) which will become effective on 1 January 2019. This new regulation revokes the previous one, i.e. PER-10/PJ/2017 (“PER-10”).
PER-25 introduces a new template of Certificate of Domicile (DGT-Form). Compared to the old version, the salient changes in the new DGT-Form are as summarized below:

No. Feature PER-10 PER-25
1 Types of Form 2 types of form (DGT Form-1 and DGT Form-2) 1 type of form (DGT-Form)
2 Number of pages 3 and 2 pages 2 pages
3 Requirement for submission Every month as the attachment of tax return, if applicable Once within the period covered by the DGT-Form
4 Submission channel Manual

(legalized copy)

5 Period and Tax Year on Form DGT A maximum of 12 months, not to exceed the calendar year (e.g. August – December 2018) A maximum of 12 months, and may extend over the calendar year (e.g. August 2018 – July 2019)
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