LAMPIRAN

LAMPIRAN

PERATURAN DIREKTUR JENDERAL PAJAK NOMOR : PER- /PJ/2018

TENTANG : TATA CARA PENERAPAN

PERSETUJUAN PENGHINDARAN PAJAK BERGANDA


A. Ketentuan bagi Wajib Pajak Luar Negeri


1. Wajib Pajak Luar Negeri (WPLN) menggunakan format SKD WPLN sebagaimana tercantum dalam Lampiran Peraturan Direktur Jenderal ini (Form DGT).


2. Pernyataan sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf e dan huruf f dibuat dengan mengisi pernyataan pada:

a. PART III bagi WPLN bank dan WPLN dana pensiun;

b. PART IV bagi WPLN orang pribadi (Individual); atau

c. PART V dan PART VI bagi WPLN badan (Non Individual) selain WPLN bank, WPLN dana pensiun, dan WPLN orang pribadi.


3. Bagi WPLN berikut:

a. WPLN bank; atau

b. WPLN dana pensiun,


harus mengisi PART I dan PART III serta meminta penandasahan dari Competent Authority (CA) negara mitra atau yurisdiksi mitra P3B pada PART II halaman 1 dari Form DGT. Penandasahan PART II dapat digantikan oleh Certificate of Residence (CoR) yang diterbitkan oleh CA negara mitra atau yurisdiksi mitra P3B.


4. Bagi WPLN selain yang disebutkan pada huruf A angka 3 diatas, maka berlaku ketentuan sebagai berikut:

a. untuk WPLN orang pribadi (Individual):

1) harus mengisi PART I pada halaman 1 (satu) Form DGT;

2) harus mengisi PART IV pada halaman 2 (dua) Form DGT;

3) harus mengisi dan menandatangani pernyataan pada PART VII halaman 2 (dua) Form DGT; dan

4) meminta penandasahan dari CA negara mitra atau yurisdiksi mitra P3B pada PART II halaman 1 dari Form DGT. Penandasahan PART II dapat digantikan oleh CoR yang diterbitkan oleh CA negara mitra atau yurisdiksi mitra P3B;

b. untuk WPLN selain orang pribadi (Non Individual):

1) harus mengisi PART I pada halaman 1 (satu) Form DGT;

2) harus mengisi PART V dan PART VI pada halaman 2 (dua) Form DGT;

3) harus mengisi dan menandatangani pernyataan pada PART VII halaman 2 (dua) Form DGT; dan

4) meminta penandasahan dari CA negara mitra atau yurisdiksi mitra P3B pada PART II halaman 1 dari Form DGT. Penandasahan PART II dapat digantikan oleh CoR yang diterbitkan oleh CA negara mitra atau yurisdiksi mitra P3B;


5. Dalam hal terdapat perbedaan antara isian yang dilakukan oleh Pemotong dan/atau Pemungut Pajak pada laman penyampaian SKD WPLN milik Direktorat Jenderal Pajak atau saluran tertentu yang ditetapkan oleh Direktur Jenderal Pajak dan dokumen SKD WPLN, maka dokumen SKD WPLN yang berlaku.


6. Ilustrasi penyampaian SKD WPLN sebagaimana dimaksud dalam Pasal 8 dan Pasal 9 Peraturan Direktur Jenderal ini adalah sebagai berikut:


Mr. A merupakan WPLN dari negara mitra P3B Indonesia. Mr. A mendapatkan penghasilan dari PT XYZ di Indonesia sepanjang tahun 2019. Mr. A memiliki SKD WPLN yang berlaku dari Januari sampai dengan Desember 2019 tetapi baru disampaikan melalui laman milik Direktorat Jenderal Xxxxx atau saluran tertentu yang ditetapkan oleh Direktur Jenderal Pajak pada 20 Maret 2019 sebelum SPT Masa Februari disampaikan.


Atas hal tersebut, PT XYZ dapat melakukan pemotongan pajak sesuai ketentuan P3B mulai masa pajak Februari sampai dengan masa pajak Desember 2019 karena SKD WPLN disampaikan paling lambat bersamaan dengan pelaporan SPT Masa Pemotongan dan/atau Pemungutan PT XYZ untuk masa pajak Februari 2019.


Sementara untuk masa pajak Januari 2019 dapat diajukan pengembalian kelebihan pajak karena SKD WPLN baru diterima setelah masa pembuatan bukti pemotongan dan/atau pemungutan pajak serta penyampaian SPT Masa PPh Januari telah terlewati.


B. Ketentuan Penelitian Form DGT Bank dan Dana Pensiun oleh Pemotong dan/atau Pemungut Pajak


Untuk dapat melakukan pemotongan dan/atau pemungutan pajak sesuai ketentuan dalam P3B, Pemotong dan/atau Pemungut Pajak harus memastikan bahwa WPLN telah memenuhi persyaratan sebagaimana dimaksud dalam Pasal 2 dan Pasal 3 Peraturan Direktur Jenderal Pajak ini. Pemotong dan/atau Pemungut Pajak memastikan pemenuhan persyaratan tersebut dengan melakukan penelitian atas Form DGT yang telah disampaikan oleh WPLN maupun dokumen-dokumen yang digunakan untuk transaksi dengan WPLN


C. Ketentuan Penelitian Form DGT selain Bank dan Dana Pensiun oleh Pemotong dan/atau Pemungut Pajak

1. Untuk dapat melakukan pemotongan dan/atau pemungutan pajak sesuai ketentuan dalam P3B, Pemotong dan/atau Pemungut Pajak harus memastikan bahwa WPLN telah memenuhi persyaratan sebagaimana dimaksud dalam Pasal 2 dan Pasal 3 Peraturan Direktur Jenderal Pajak ini. Pemotong dan/atau Pemungut Pajak memastikan pemenuhan persyaratan tersebut dengan melakukan penelitian atas Form DGT yang telah disampaikan oleh WPLN maupun dokumen-dokumen yang digunakan untuk transaksi dengan WPLN.


2. Pemotong dan/atau Pemungut Pajak harus melakukan penelitian Form DGT untuk memastikan bahwa penerima penghasilan bukan subjek pajak dalam negeri Indonesia dan/atau bukan subjek pajak dalam negeri dari negara lain selain negara mitra atau yurisdiksi mitra P3B. Dalam hal penerima penghasilan adalah subjek pajak dalam negeri dan/atau subjek pajak dalam negeri dari negara lain selain negara mitra atau yurisdiksi mitra P3B, Pemotong dan/atau Pemungut Pajak wajib memotong dan/atau memungut pajak yang terutang sesuai dengan ketentuan yang diatur dalam Undang-Undang PPh.


3. Pemotong dan/atau Pemungut Pajak harus melakukan penelitian apakah terdapat pengaturan transaksi baik secara langsung maupun tidak langsung dengan tujuan untuk mendapatkan manfaat P3B yang bertentangan dengan maksud dan tujuan dibentuknya P3B dengan memastikan apakah dalam Form DGT tercantum jawaban:

a. “Yes” dalam Part IV Butir 2; atau

b. “Yes” dalam Part V Butir 11.


Dalam hal pada Form DGT tercantum jawaban sesuai dengan huruf a atau huruf b di atas, maka ketentuan dalam P3B tidak dapat diterapkan.


4. Pemotong dan/atau Pemungut Pajak harus melakukan penelitian terjadi atau tidaknya penyalahgunaan P3B dengan memastikan apakah dalam Form DGT Part V butir 5 sampai dengan butir 10 tercantum jawaban “No”. Dalam hal terdapat jawaban “No” pada butir 5 sampai dengan butir 10 tersebut, maka ketentuan P3B tidak dapat diterapkan.


5. Pemotong dan/atau Pemungut Pajak harus melakukan penelitian apakah WPLN merupakan beneficial owner yang dipersyaratkan dalam P3B dengan memastikan apakah dalam Form DGT tercantum jawaban:

a. “Yes” dalam Part IV Butir 3; atau

b. “Yes” dalam Part VI Butir 1; atau

c. “No” untuk salah satu atau seluruh pertanyaan dalam Part VI Butir 2 sampai dengan Butir 4; atau

d. “Yes” dalam Part VI Butir 5.


Dalam hal pada Form DGT tercantum jawaban sesuai dengan huruf a, huruf b, huruf c, atau huruf d di atas, maka ketentuan dalam P3B tidak dapat diterapkan.


D. Ketentuan Lain-lain


1. Dalam hal tidak terdapat pajak yang dipotong dan/atau dipungut karena penerapan ketentuan dalam P3B, maka Pemotong dan/atau Pemungut Pajak mencantumkan besarnya penghasilan bruto dan angka 0 (nol) pada kolom jumlah PPh yang dipotong dan/atau dipungut dalam bukti pemotongan dan/atau pemungutan pajak penghasilan.


2. SKD WPLN wajib disimpan oleh Pemotong dan/atau Pemungut Pajak yang melakukan penyampaian SKD WPLN melalui laman milik Direktorat Jenderal Pajak atau saluran tertentu yang ditetapkan oleh Direktur Jenderal Pajak.


3. Dalam hal diperlukan untuk pelaksanaan pengawasan kepatuhan Wajib Pajak, pemeriksaan, pemeriksaan bukti permulaan, penyidikan, keberatan, pembetulan, pengurangan atau penghapusan sanksi administrasi, pengurangan atau pembatalan surat ketetapan pajak yang tidak benar, atau pengurangan atau pembatalan surat tagihan pajak yang tidak benar, maka Pemotong dan/atau Pemungut Pajak sebagaimana dimaksud pada angka 2 wajib menyampaikan SKD WPLN tersebut sesuai dengan ketentuan perpajakan yang berlaku.

E. Bentuk Form DGT


MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA (FORM DGT) DIRECTORATE GENERAL OF TAXES


CERTIFICATE OF DOMICILE OF NON RESIDENT FOR INDONESIA WITHHOLDING TAX


Guidance:

1. This form is to be completed by a person (which includes a body of a person, corporate or non corporate) who is a resident of a country which has concluded Double Taxation Convention (DTC) with Indonesia.

2. For person who is:

- a banking institution, or

- a pension fund,

completes only DGT Page 1.

3. For individual, completes PART I and PART II of DGT Page 1, and PART IV and PART VII of DGT Page 2.

4. For non individual other than mentioned in number 2, completes PART I and PART II of DGT Page 1, and PART V, PART VI, and PART VII of DGT Page 2


All particulars in the form are to be properly furnished, and the form shall be signed as completed. This form must be certified by the Competent Authority or his authorized representative or authorized tax office in the country where the income recipient is a tax resident before submitted to Indonesian withholding agent/custodian.

PART I

INCOME RECIPIENT

Tax ID Number :                            

(1)

Name :                          

(2)

Full address :                         

(3)

Country :                            

(4)

Contact Number :                    (5) email : (6)

PART II

CERTIFICATION BY COMPETENT AUTHORITY OR AUTHORIZED TAX OFFICE OF THE COUNTRY OF RESIDENCE

For the purpose of tax relief, it is hereby confirmed that the taxpayer mentioned in Part I is a resident in

(7) for the period       (8)            (9) to     (10)             (11) within the meaning of the Double Taxation Convention in accordance with Double Taxation Convention concluded between Indonesia and                                (12)


  /    /    (15)

(13) (14) Place, date (mm/dd/yy)

Name and Signature of the Competent Capacity/designation of Authority or his authorized representative or signatory

authorized tax office


Office address:

(16)

PART III

DECLARATION BY THE INCOME RECIPIENT (BANKING INSTITUTION AND PENSION FUND)

I declared that:

1. this company is not an Indonesian resident taxpayer;

2. this company a resident of                    (17) for income tax purposes within the meaning of DTC of both countries;

3. the purposes of the transaction is not to obtain the benefit under the convention directly or indirectly that is contrary to the object and purpose of the DTC;

4. in relation with the earned income, this company is not acting as an agent, nominee, or conduit;

5. the beneficial owner is not an Indonesian resident taxpayer and/or not a resident taxpayer of the country other than mentioned in Part I; and

6. I have examined the information stated on this form and to the best knowledge and belief it is true, correct and complete.


  ,   /   /    

(18) (19) (20)

Signature of the income recipient or individual Place, date (mm/dd/yy) Capacity in which acting authorized to sign for the income recipient

This form is available and may be downloaded at this website: xxxx://xxx.xxxxx.xx.xx

DGT Page 1


PART IV

TO BE COMPLETED IF THE INCOME RECIPIENT IS AN INDIVIDUAL

1. Place and Date of birth (mm/dd/yyyy) :   ,   /   / (21)

2. The purposes of the transaction is to directly or indirectly obtain the benefit Yes No

under the convention that is contrary to the object and purpose of the DTC. (22)

3. Are you acting as an agent or a nominee? Yes No

(23)

4. Do you have permanent home in Indonesia? Yes No

(24)

5. In what country do you ordinarily reside? (25)

6. Have you ever been resided in Indonesia? Yes No

(26)

If so, in what period?   /   /   to   /

/     

Please provide the address :                                

7. Do you have any office, or other place of business in Indonesia? Yes No

(27)

If so, please provide the address :                             

PART V

TO BE COMPLETED IF THE INCOME RECIPIENT IS NON INDIVIDUAL

1. Country of registration/incorporation : (28)

2. Which country does the place of management or control reside? (29)

3. Address of Head Office : (30)

4. Address of branches, offices, or other place of business in Indonesia (if any) : (31)


5.


6.


7.


8.


9.


10.


11.

PART VI

TO BE COMPLETED IF THE INCOME RECIPIENT IS NON INDIVIDUAL AND THE INCOME EARNED IS/ARE DIVIDEND, INTEREST, AND/OR ROYALTY

1. The entity is acting as an agent, nominee or conduit Yes No

(39)

2. The entity has controlling rights or disposal rights on the income or the assets Yes No

or rights that generate the income. (40)

3. No more than 50 per cent of the entity’s income is used to satisfy claims by Yes No

other persons. (41)

4. The entity bear the risk on its own asset, capital, or the liability Yes No

(42)

5. The entity has contract/s which obliges the entity to transfer the income Yes No received to resident of third party. (43)

PART VII

DECLARATION BY THE INCOME RECIPIENT

I declared that I have examined the information provided in this form and to the best of my knowledge and

belief it is true, correct, and complete, I further declared that I am not an Indonesian resident taxpayer,

will not be an Indonesian resident taxpayer during the period mentioned in Part II. (44)

this company is not an Indonesian resident taxpayer and/or not a resident taxpayer of the country other than mentioned in Part I. (45))


  ,   /   /    







The entity has relevant economic substance either in the entity's establishment or the execution of its transaction.

The entity has the same legal form and economic substance either in the entity's establishment or the execution of its transaction.

The entity has its own management to conduct the business and such management has an independent discretion.

The entity has sufficient assets to conduct business other than the assets generating income from Indonesia.

The entity has sufficient and qualified personel to conduct the business.


The entity has business activity other than receiving dividend, interest, royalty sourced from Indonesia.

The purposes of the transaction is to directly or indirectly obtain the benefit under the convention that is contrary to the object and purpose of the DTC.


Yes Yes Yes Yes Yes Yes

Yes


No

(32)

No

(33)

No

(34)

No

(35)

No

(36)

No

(37)

No

(38)























(46)

Signature of the income recipient or individual authorized to sign for the income recipient

(47)

Place, date (mm/dd/yy)

(48)

Capacity in which acting


DGT Page 2

This form is available and may be downloaded at this website: xxxx://xxx.xxxxx.xx.xx

INSTRUCTIONS

FOR CERTIFICATE OF DOMICILE OF NON RESIDENT FOR INDONESIA WITHHOLDING TAX (FORM DGT)


Part I Income Recipient:

Number 1:

Please fill in the Income recipient's taxpayer identification number in country where the income recipient is registered as a resident taxpayer.


Number 2:

Please fill in the name of the income recipient.


Number 3:

Please fill in the income recipient's address.


Number 4:

Please fill in the name of country where the income recipients is registered as a resident taxpayer.


Number 5:

Please fill in the income recipient's contact number.


Number 6:

Please fill in the income recipient's contact e-mail.


Part II Certification by Competent Authority or Authorized Tax Office of the Country of Residence: Number 7:

Please fill in the name of country where the income recipients is registered as a resident taxpayer.


Number 8:

Please fill in the starting month of the calendar year to be covered.


Number 9:

Please fill in the starting calendar year of the income received to be covered.


Number 10:

Please fill in the ending month of the calendar year to be covered (maximum 12 months from the starting month).


Number 11:

Please fill in the ending calendar year of the income received to be covered.


Number 12:

Please fill in the name of country where the income recipients is registered as a resident taxpayer.


Number 13 and 14:

The Competent Authorities or his authorized representative should certify this for by signing it. The position of the signor should be filled in Number 14.


Number 15:

Please fill in the date when the form is signed by the Competent Authorities or his authorized representative.


Number 16:

Please fill in the office address of the Competent Authority or authorized representative.


Part III Declaration by the Income Recipient (Banking Institution and Pension Fund) : Number 17:

This form shall be filled by the management of the claimant. Please fill in the name of country where income recipient is registered as a resident taxpayer.


Number 18:

The income recipient or individual authorized to sign for the income recipient shall sign this form.


Number 19:

Please fill in the place and date of signing.


Number 20:

Please fill in the capacity of the income recipient or individual authorized to sign for the income recipient who signs this form.


Part IV To be completed if the Income Recipient is an individual:

Number 21:

Please fill in the income recipient's place and date of birth.


Number 22:

Please check the appropriate box in accordance with the claimant's facts and circumstances.


Number 23:

Please check the appropriate box. You are acting as an agent if you act as an intermediary or act for and on behalf of other party in relation with the income source in Indonesia. You are acting as a nominee if you are the legal

owner of income or of assets that the income is generated and you are not the real owner of the income or assets.


Number 24:

Please check the appropriate box.


Number 25:

Please fill in the name of country where you ordinarily reside.


Number 26:

Please check the appropriate box. In case you have ever been resided in Indonesia, please fill the period of your stay and address where you are resided.


Number 27:

Please check the appropriate box. In case you have any offices, or other place of business in Indonesia, please fill in the address of the offices, or other place of business in Indonesia


Part V To be Completed if the income Recipient is non Individual:

Number 28:

Please fill in the country where the entity is registered or incorporated.


Number 29:

Please fill in the country where the entity is controlled or where its management is situated.


Number 30:

Please fill in the address of the entity's Head Office.


Number 31:

Please fill in the address of any branches, offices, or other place of business of the entity situated in Indonesia.


Number 32-38:

Please check the appropriate box in accordance with the claimant's facts and circumstances.


Part VI To be completed if the income earned are dividend, interest, or royalty: Number 39-43:

Please check the appropriate box in accordance with the claimant's facts and circumstances.


Part VII Declaration by the Income Recipient:

Number 44:

Please check the box if the income recipient is individual.


Number 45:

Please check the box if the income recipient is non individual other than banking institution and pension fund.


Number 46:

The income recipient or individual authorized to sign for the income recipient (for non individual) shall sign this form.


Number 47:

Please fill in the place and date of signing.


Number 48:

Please fill in the capacity of the income recipient or individual authorized to sign for the income recipient who signs this form.

Document Metadata

Filed: November 28th, 2018