The Director General of Tax issued guidance (Regulation PER-10/PJ/2017) that introduces a new “certificate of domicile” standard for non-resident taxpayers.
The new guidance is effective as of 1 August 2017 and revokes prior guidelines. Under the new guidance, there are two types of certificates of domicile:
Form DGT-2 generally remains unchanged as from the previous version, but form DGT-1 has been amended. For instance, the new form DGT-1 includes various new residency tests and a new set of beneficial ownership tests (to be completed only if the non-resident taxpayer receives Indonesian dividends, interest or royalties.
Read an August 2017 report [PDF 2.7 MB] prepared by the KPMG member firm in Indonesia
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