Tag
#Certificate of Domicile
Showing 1-2 of 2 items
articleGovernment Issues More Detailed Tax Treaty Provisions under PMK No. 112 of 2025
The Minister of Finance Regulation (PMK) No. 112 of 2025 sets out the latest provisions on the implementation of Tax Treaties (P3B), covering Certificates of Domicile for Domestic Taxpayers (SKD WPDN), DGT Form for Foreign Taxpayers (WPLN), as well as the evaluation of beneficial ownership.
Jan 7, 2026
articleMinimizing Tax Treaty Abuse, Certificate of Domicile Review Procedure is Issued
To minimize the misuse of the double taxation avoidance agreement (P3B) facility or what is commonly called a tax treaty, the tax authority issues a review guideline on Certificate of Domicile (COD) documents.
Jun 8, 2021
