PER-28 (reminder that the system is ready effective as of 1 February 2019).

On 14 December 2018, the Director General of Taxes (“DGT”) issued regulation Number PER-28/PJ/2018 (“PER-28”) regarding Certificate of Domicile (“COD”) for Indonesian Tax Residents in order to implement Double Taxation Avoidance Agreements (“Tax Treaties”).

PER-28 is expected to simplify the administrative process in the application and the issuance of the COD by using an electronic system (online). The taxpayer can submit the application online. DGT will check the completeness of the submission electronically and issue the COD electronically through the online system.

The electronic system as of February 2019 is ready to be used by logging on the online DJP website. Taxpayers can access the link https://djponline.pajak.go.id/ by logging in username and password such as e-filing. After logging in, the taxpayer is obliged to update online DGT services in the full profile and enable access to e-SKD services. The taxpayer can submit the application and the issuance of the COD by using an electronic system (online).