New DGT Form for the Implementation of Tax Treaty
- December 11, 2018
- Posted by: Administrator
- Category: Consultant, Info 1, Tax News
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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) |
Electronic |
| 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) |