Indonesia Directorate General of Taxation Explains Reporting Under DTA Application

The Indonesian Directorate General of Taxation Nov. 21 issued a regulation updating the procedures for claiming benefits under a DTA. The regulation: 1) explains how people and entities can qualify for tax benefits under the DTA; 2) defines “beneficial owner” for purposes of qualifying for DTA benefits; and 3) discusses procedures for income reporting and receiving refunds. [Indonesia, Directorate General of Taxation, 11/21/18]

Reference: View Regulation No. 25/PJ/2018.