|
LAMPIRAN I |
|
PERATURAN
DIREKTUR JENDERAL PAJAK |
|
NOMOR
|
: |
PER-40/PJ/2010 |
|
TENTANG |
: |
PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG BAGI WAJIB PAJAK LUAR NEGERI |
INSTRUCTIONS
FOR APPLICATION FORM FOR CLAIMING TAX REFUND OF INDONESIA TAX WITHHOLDING
(FORM-DGT 3) |
General Information :
1. |
Non
resident who has been withheld income tax by Indonesia withholding tax
agent may claim tax refund to the Director General of Taxes, in case :
a. |
the
non resident considers that the tax withheld is not in accordance with
Indonesian income tax law and/or Double Taxation Convention/Agreement
(DTC) concluded by Indonesia and his domicile country/ jurisdiction, or |
b. |
the
non resident claims tax refund as the agreed result of Mutual Agreement
Procedures conducted by the Competent Authorities of Indonesia and of
treaty partner. |
|
2. |
The
application must be made by non resident taxpayer who claims the refund
("the Claimant") and must be submitted through the Indonesia
withholding tax agent. |
3. |
One application must be made for any tax claims related to one withholding tax agent. |
4. |
The
Claimant must grant a specific power of attorney to the withholding tax
agent to lodge the application to the Director General of Taxes and to
provide a bank account which will be used to transfer the approved tax
refund. |
5. |
Documents and information that are required to be provided by the Claimant (please read the related instructions for details) :
a. |
The application (completed Form-DGT 3), |
b. |
The power of attorney (completed Form-DGT 4), |
c. |
The
certificate of domicile (completed Form-DGT 5)-which is only required
only if the Claimant is resident of the Indonesia DTC partner), |
d. |
The withholding tax slips (original), |
e. |
The
Claimant statement that the tax claimed has not been utilized to reduce
the liable tax nor to deduct the taxable income in calculating the
liable tax in the claimant's country/jurisdiction, |
f. |
Specific documents related to the earned income, |
g. |
Specific
documents/information to support the beneficial ownership statement,
which is only required if the Claimant is resident of Indonesia DTC
partner and the related article(s) in DTC mentions the beneficial owner
phrase . |
|
6. |
Director
General of Taxes shall give a decision not more than 3 (three) months
since the application is lodged completely. Should the application is
refused ; a written notification will be sent to the Claimant through
the withholding tax agent. |
7. |
An
Overpayment Tax Assessment Letter (SKPLB) will be issued for approved
claim to process the refund transfer to the withholding tax agent's
bank account. For transferring any tax refund, it is required a bank
account, Rupiah currency, in any bank that is situated in Indonesia. |
Guidance to fill the application :
Form-DGT 3 is downloadable at
http://www.pajak.go.id:
Number 1 :
Please fill in the name of individual who signs this form. For
individual, please fill in the name of the Claimant . For non
individual entity, please fill in the name of individual who may act as
the representative of the Claimant.
Number 2:
Please fill in the address of individual who signs this form.
Number 3:
Please check the appropriate box.
Number 4 to 6 :
This section must be filled with information of the Claimant whose income is withheld by Indonesia withholding tax agent.
(4) Please fill in the Claimant's name.
(5) Please fill in the Claimant's taxpayer identification number in
country/jurisdiction where the claimant registered as a taxpayer
resident.
(6) Please fill in the Claimant's address.
(7) Please fill in the country/jurisdiction where the claimant registered as a taxpayer resident.
Number 8 :
Please fill in the column (A) with the number and date of withholding
tax slip(s) issued by withholding tax agent, column (B) with the amount
of tax withheld as stated in the withholding tax slip (in Rupiah) and
column (C) with the amount of tax claimed (in Rupiah).
Please total the amount of column (B) and (C) respectively.
Additional paper may be used.
Number 9-11 :
This section requires the claimant to fill in the information regarding
Indonesia withholding tax agent. You may refer to information provided
in withholding tax slips .
(9) Please fill in the name of the withholding tax agent.
(10) Please fill in the taxpayer identification number (NPWP) of the withholding tax agent.
(11) Please fill in the address of the withholding tax agent.
Number 12:
Please provide reasons to claim the tax withheld and any articles of
the Double Tax Convention (DTC) which relevant or related to the claim.
The Claimant may state his reasons and arguments to support that the
tax withheld is not in accordance with the Indonesian income tax law
and/or the DTC. Additional paper may be used by the claimant.
Number 13 :
Please check the appropriate box to declare that the Claimant has completed all the requirements.
Notes: The failure to present the following attachment will cause the Director General of Taxes to refuse the application.
a. |
Power of Attorney (completed Form-DGT 4). The form is downloadable at http ://www.pajak.go.id
The Claimant must provide a specific power of attorney to grant power
to the withholding tax agent to submit the application and to provide a
bank account number. This document is liable to Indonesian stamp duty
(IDR 6,000) according to the Law No. 13 Year 1985. |
b. |
Certificate of Domicile (completed Form-DGT 5). The form is downloadable at http://www.pajak.go.id.
This form is required to be submitted for the application of the DTC.
The form of certificate of domicile, issued by the Directorate General
of Taxes and must be filled completely and signed by the Claimant. The
first page of this certificate must be authorized by the Competent
Authorities, his representative or authorized tax office in
country/jurisdiction where the Claimant is registered as a taxpayer
resident. In case the competent authority, his authorized
representative, or the authorized tax office cannot put his
authorization in this form, the Claimant may submit the certificate of
domicile, as an attachment of Form-DGT 5, which is usually issued in
the Claimant's country/jurisdiction and such certificate shall meet the
requirements as provided in the instruction of Form-DGT 5. |
c. |
Original withholding tax slip(s). The Claimant must provide the original withholding tax slips to support the information provided in Number 8. |
d. |
The
Claimant statement that the tax claimed has not been utilized to reduce
the liable tax nor to deduct the taxable income in calculating the
liable tax in the Claimant's country/jurisdiction. |
e. |
Document(s) related to the earned income.
1) |
Interest income :
a) |
the loan agreement, |
b) |
the recording journal of the receipt of income, |
c) |
the bank statement that showing the receipt and the use of income, and |
d) |
a notice of interest computation; |
|
2) |
Dividend income :
a) |
a declaration of dividend distribution issued by the Indonesian entity who paid the dividend, |
b) |
the bank statement that showing the receipt and the use of income, and |
c) |
a
statement letter made by the company who distributed the dividend
mentioning that the claimant is the rightful owner of dividend; |
|
3) |
Royalties, rent and other income related to the use of or for the right to use asset, property or equipment:
a) |
the related agreement, |
b) |
the recording journal of the receipt of income, |
c) |
the bank statement that showing the receipt and the use of income, and |
d) |
a notice of interest computation; |
|
4) |
Income from services, rendered by individual or non individual :
a) |
the related service agreement; |
b) |
a
statement letter made by the claimant mentioning that claimant
conducted business or activities in Indonesia not through a permanent
establishment, |
c) |
a
statement letter issued by the Indonesian withholding tax agent
mentioning that the claimant rendered services in Indonesia for a
period not more than the period stipulated in the DTC to constitute a
permanent establishment ; |
|
5) |
Gains from the alienation of shares :
a) |
the agreement related to the alienation of shares of a company situated in Indonesia, |
b) |
Notary deed on transfer of right of the alienated shares. |
|
6) |
Insurance or reinsurance premium :
a) |
the insurance policy, and |
b) |
a notice of premium computation; |
|
7) |
branch profit of a permanent establishment :
a) |
the insurance policy, |
b) |
the annual income tax return of the related permanent establishment that situated in Indonesia, |
c) |
a
statement letter issued by the permanent establishment who acts as the
withholding tax agent concerning the ground of the tax withholding. |
|
8) |
Other income :
a) |
a
statement letter issued by the Indonesian withholding tax agent
mentioning that the Claimant is the rightful owner of the income; |
b) |
a description by the claimant regarding the substance of income, including the underlying transaction. |
|
|
f. |
Documents to support the statement of beneficial ownership
These documents are required to be submitted by the claimant who is a
resident in country/jurisdiction that has concluded DTC with Indonesia
and the related article in DTC mentions the beneficial owner phrase.
To support that the Claimant is the beneficial owner of the income, the
following information (7 items) must be provided as attachment of the
application (completed Form-DGT 3) :
1) |
Name, address, nationality and other detailed information of board of directors; |
2) |
Name, address, shares and other detailed information concerning the shareholders; |
3) |
Number of employees and detailed job description; |
4) |
Description of investment which generates the income related to the tax claimed; |
5) |
Financial sources of the investment ; |
6) |
The use or the plan of use of income generated by the investment; |
7) |
The
Claimant's financial statements and reported income tax return for year
when the payment occured and for the 2 (two) years before. |
|
g. |
Other documents
The Claimant or the withholding tax agent may attach documents other
than the required documents mentioned above to support the claim . |
Notes:
a. |
In case the
tax claimed by the Claimant is resulted from mutual agreement agreed by
both Competent Authorities through a Mutual Agreement Procedures, the
claimant is only required to submit the following documents :
1) |
Power of Attorney (completed Form-DGT 4), |
2) |
Original withholding tax slip(s), and |
3) |
Copy of mutual agreement . This document is produced by both Competent Authorities in conducting the Mutual Agreement Procedures |
|
b. |
In case the
Claimant is not a resident taxpayer of a country/jurisdiction which has
concluded DTC with Indonesia, the Claimant is only required to submit
the following documents :
1) |
Power of Attorney (completed Form-DGT 4), |
2) |
Original withholding tax slip(s), |
3) |
The
Claimant statement that the tax claimed has not been utilized to reduce
the liable tax nor to deduct the taxable income in calculating the
liable tax in the Claimant's country/jurisdiction, and |
4) |
Document(s) related to the earned income as mentioned in No. 13.d. |
|
Number 14:
Please fill in the venue and date of signing.
Number 15:
The Claimant or the representative must sign the form.
Number 16:
Please fill in the capacity of the Claimant or the representative who signs this form.
|
LAMPIRAN II |
|
PERATURAN
DIREKTUR JENDERAL PAJAK |
|
NOMOR
|
: |
PER-40/PJ/2010 |
|
TENTANG |
: |
PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG BAGI WAJIB PAJAK LUAR NEGERI |
INSTRUCTIONS
FOR FORM OF POWER OF ATTORNEY (FORM-DGT 4) |
General information :
This form is one of the required documents which granting a power of
attorney to Indonesia withholding tax agent to lodge the refund
application (completed Form-DGT 3) and all required attachments and to
act on behalf the Claimant to receive any tax refund approved by the
Director General of Taxes.
It is required to provide an account in any bank situated in Indonesia in Indonesia Rupiah (IDR) currency.
Guidance to fill this form :
Number 1 :
Please fill in the name of individual who signs this form. For
individual, please fill in the name of the Claimant. For non individual
entity, please fill in the name of individual who may act as the
representative of the entity.
Number 2 :
Please fill in the address of individual who will sign the power of attorney.
Number 3 :
Please check the appropriate box .
Number 4:
Please fill in the Claimant's name. If the Claimant is an individual, the name is as it is filled in Number 1.
Number 5:
Please fill in the Claimant's taxpayer identification number in
country/jurisdiction where the claimant registered as a taxpayer
resident.
Number 6:
Please fill in the claimant's address .
Number 7:
Please fill in the country/jurisdiction where the claimant registered as a taxpayer resident.
Number 8-10 :
Please fill in the information of Indonesia withholding tax agent who
receives the power of attorney. The information may be appeared in the
withholding tax slip.
(8) Please fill in the name of the withholding tax agent,
(9) Please fill in the taxpayer identification number (NPWP),
(10) Please fill in the address.
Number 11 :
Please fill in the venue and date of signing.
Number 12 :
The person who receives the power of attorney must sign this form.
Number 13:
The Claimant, or the representative of non individual claimant, must sign this form.
Number 14:
Please fill in capacity of the Claimant who signs this form. In case
the signor is the representative, please fill in the capacity of the
signor.
Note :
The Power of Attorney is liable to Indonesian stamp duty (IDR 6,000) according to Law No. 13 Year 1985.
|
LAMPIRAN III |
|
PERATURAN
DIREKTUR JENDERAL PAJAK |
|
NOMOR
|
: |
PER-40/PJ/2010 |
|
TENTANG |
: |
PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG BAGI WAJIB PAJAK LUAR NEGERI |
INSTRUCTIONS
FOR CERTIFICATE OF DOMICILE OF NON RESIDENT FOR CLAIMING TAX REFUND OF INDONESIA
TAX WITHHOLDING (FORM-DGT 5) |
General information :
1. |
This form
is only required for the Claimant whose country/jurisdiction has
concluded Double Taxation Convention/Agreement (DTC) with Indonesia. |
2. |
This form
consists of 2 (two) pages . The first page consists of the Claimant
declaration and authorization by the Competent Authority or authorized
tax office in the Claimant's country/jurisdiction concerning the status
of the Claimant's residency.
After the Claimant fills this form completely please bring the first
page to the competent authority or authorized tax office for
authorization.
In case the competent authority or the authorized tax office cannot put
his authorization in this form, the Claimant may submit the certificate
of domicile, as an attachment of Form- DGT 5, which is usually issued
in the Claimant's country/jurisdiction and such certificate shall meet
the requirements as provided in the instruction of Form-DGT 5:
a. |
It must be written in English; |
b. |
It states at least the name of the Claimant; |
c. |
It mentions the fiscal year which covers the period when the income, related to the tax claimed, is derived; and |
d. |
It bears the signature and the name of the competent authority, his authorized representative or the authorized tax officer. |
The second page consists of information related to the Claimant which
is required to be signed by the Claimant. Authorization by the
competent authority or authorized tax office is not necessary for
information in this second page. |
Guidance to fill this form :
Number 1 :
Please fill in the name of country/jurisdiction of the Claimant.
Part I Information of Claimant :
Number 2:
Please fill in the Claimant's taxpayer identification number in country
where the Claimant is registered as a resident taxpayer . Please type
"n .a ." in case the country/jurisdiction of the Claimant does not
provide taxpayer identification number for resident taxpayers.
Number 3:
Please fill in the Claimant's name .
Number 4:
Please fill in the Claimant's address .
Part II Declaration by the Claimant :
Number 5:
Please fill in the name of person who authorized to sign on behalf the Claimant.
If the Claimant is not an individual, this form must be filled by
individual who may act as representative of the non individual entity .
If the Claimant is an individual, please fill in the name as stated in Number 3 .
Important :
The Claimant is required to state :
a. |
whether the
Claimant is the beneficial owner of income. The phrase beneficial owner
is commonly contained in article of DTC related to the income of
dividend, interest, royalties and capital gain (sometimes). It is
highly recommended to the Claimant to check article in DTC related to
the income. In case the Claimant is not the beneficial owner, do not
check the box; |
b. |
whether the Claimant is the Indonesian taxpayer resident. Do not check the box if the Claimant is Indonesian resident taxpayer. |
Number 6:
The Claimant or his representative (for non individual) must sign this form.
Number 7:
Please fill in the date of signing.
Number 8:
Please fill in the capacity of the Claimant or his representative who signs this form.
Number 9:
Please fill in the contact number of person who signs this form .
Part III Certification by competent authority of the country of residence :
In case the Competent Authority, His authorized representative or the
authorized tax office cannot put his authorization in this form, the
Claimant may leave blank this Part. Then, the Claimant must attach the
certificate of domicile, which is commonly issued in the Claimant's
country/jurisdiction, to the completed Form-DGT 5.
Number 10 and 11 :
Please fill in the name of country/jurisdiction where the Claimant is resident taxpayer.
Number 12 and 13
The Competent Authorities, his authorized representative, or authorized
tax office certifies this form by signing it . The position of the
signor should be filled in Number 13.
Number 14:
Please fill in the date when the form is signed by the competent
authority, his authorized representative or authorized tax office
Number 15:
Please fill in the office address of the competent authority, authorized representative or authorized tax office.
Part IV To be completed if the Claimant is an Individual :
Number 16:
Please fill in the Claimant's full name.
Number 17:
Please fill in the Claimant's birthday.
Number 18:
Please check the appropriate box. You are considered acting as an agent
if you act as an intermediary or acting for and on behalf of other
party in relation with the income source in Indonesia. You are
considered acting as a nominee if you are the legal owner of income or
of assets that the income is generated but not the real owner of the
income or assets.
Number 19:
Please fill in the Claimant's address.
Number 20:
Please check the appropriate box. If the Claimant's permanent home is
in Indonesia, you are considered as Indonesian taxpayer resident in
accordance with the Indonesian Income Tax Law. In that case the DTC
cannot be applied to the Claimant.
Number 21 :
Please fill the name of country where the Claimant ordinarily resides .
Number 22:
Please check the appropriate box. In case the Claimant has ever been
resided in Indonesia, please fill the period of your stay and address
where you resided.
Number 23:
Please check the appropriate box. In case the Claimant has any offices,
or other place of business in Indonesia, please fill in the address of
office or other place of business in Indonesia.
Number 24:
Please state whether or not the Claimant's motivation in structuring
the transaction related to the earned income is solely to take
advantage of benefit of the DTC.
Part V To be Completed if the Claimant is non Individual :
Number 25:
Please fill in the country/jurisdiction where the entity is registered or incorporated.
Number 26:
Please fill in the country where the entity is controlled or where its management is situated.
Number 27:
Please fill in the address of the entity's head office.
Number 28:
Please fill in the address of any branches, offices or other place of business of the entity situated in Indonesia.
Number 29:
Please fill in the nature of business of the Claimant.
Number 30-38 :
Please check the appropriate box in accordance with the Claimant's facts and circumstances.
(30) Please check "No" if the entity, in relation with the earned
income, is acting as an agent or a nominee . The meaning of agent or
nominee is mentioned in Number 18.
(31) Please state whether or not motivation of the Claimant related to
the earned income is solely to take advantage of benefit of the DTC.
(32) Please state whether or not the entity is listed in stock market and, if so, please type the name of the stock market.
(33) Please state whether the entity has its own management to conduct
the business and such management has an independent discretion.
(34) Please state whether the entity employs sufficient qualified personnel.
Number 35:
The Claimant or his representative (for non individual) must sign this form.
Number 36:
Please fill in the date of signing.
Number 37:
Please fill in the capacity of the Claimant or his representative who signs this form.
Number 38:
Please fill in the contact number of person who signs this form.
INSTRUCTIONS
FOR CERTIFICATE OF DOMICILE OF NON RESIDENT FOR CLAIMING TAX REFUND OF INDONESIA
TAX WITHHOLDING (FORM-DGT 5) |
General information :
1. |
This form
is only required for the Claimant whose country/jurisdiction has
concluded Double Taxation Convention/Agreement (DTC) with Indonesia. |
2. |
This form
consists of 2 (two) pages. The first page consists of the Claimant
declaration and authorization by the Competent Authority or authorized
tax office in the Claimant's country/jurisdiction concerning the status
of the Claimant's residency.
After the Claimant fills this form completely please bring the first
page to the competent authority or authorized tax office for
authorization.
In case the competent authority or the authorized tax office cannot put
his authorization in this form, the Claimant may submit the certificate
of domicile, as an attachment of Form-DGT 5, which is usually issued in
the Claimant's country/jurisdiction and such certificate shall meet the
requirements as provided in the instruction of Form-DGT 5 :
a. |
It must be written in English; |
b. |
It states at least the name of the Claimant; |
c. |
It mentions the fiscal year which covers the period when the income, related to the tax claimed, is derived; and |
d. |
It bears the signature and the name of the competent authority, his authorized representative or the authorized tax officer. |
The second page consists of information related to the Claimant which
is required to be signed by the Claimant. Authorization by the
competent authority or authorized tax office is not necessary for
information in this second page. |
Guidance to fill this form :
Number 1 :
Please fill in the name of country/jurisdiction of the Claimant.
Part I Information of Claimant :
Number 2 :
Please fill in the Claimant's taxpayer identification number in country
where the Claimant is registered as a resident taxpayer. Please type "n
.a ." in case the country/jurisdiction of the Claimant does not provide
taxpayer identification number for resident taxpayers.
Number 3:
Please fill in the Claimant's name.
Number 4:
Please fill in the Claimant's address.
Part II Declaration by the Claimant :
Number 5 :
Please fill in the name of person who authorized to sign on behalf the Claimant.
If the Claimant is not an individual, this form must be filled by
individual who may act as representative of the non individual entity.
If the Claimant is an individual, please fill in the name as stated in Number 3.
Important :
The Claimant is required to state :
a. |
whether the
Claimant is the beneficial owner of income. The phrase beneficial owner
is commonly contained in article of DTC related to the income of
dividend, interest, royalties and capital gain (sometimes). It is
highly recommended to the Claimant to check article in DTC related to
the income. In case the Claimant is not the beneficial owner, do not
check the box; |
b. |
whether the Claimant is the Indonesian taxpayer resident. Do not check the box if the Claimant is Indonesian resident taxpayer. |
Number 6:
The Claimant or his representative (for non individual) must sign this form.
Number 7:
Please fill in the date of signing.
Number 8:
Please fill in the capacity of the Claimant or his representative who signs this form.
Number 9:
Please fill in the contact number of person who signs this form.
Part Ill Certification bV competent authority of the country of residence :
In case the Competent Authority, His authorized representative or the
authorized tax office cannot put his authorization in this form, the
Claimant may leave blank this Part. Then, the Claimant must attach the
certificate of domicile, which is commonly issued in the Claimant's
country/jurisdiction, to the completed Form-DGT 5.
Number 10 and 11 :
Please fill in the name of country/jurisdiction where the Claimant is resident taxpayer.
Number 12 and 13
The Competent Authorities, his authorized representative, or authorized
tax office certifies this form by signing it . The position of the
signor should be filled in Number 13.
Number 14 :
Please fill in the date when the form is signed by the competent
authority, his authorized representative or authorized tax office
Number 15:
Please fill in the office address of the competent authority, authorized representative or authorized tax office.
Part IV To be completed if the Claimant is an Individual :
Number 16:
Please fill in the Claimant's full name.
Number 17 :
Please fill in the Claimant's birthday.