Form DGT-1 Surat Keterangan Domisili
Formulir Surat Keterangan Domisili sebagaimana diatur dalam Peraturan Direktur Jenderal Pajak Nomor: PER-61/PJ/2009 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda. Formulir ini dipergunakan oleh seseorang (termasuk Orang Pribadi, Perusahaan dan Non-Perusahaan): - yang merupakan Resident suatu negara yang telah mengadakan Perjanjian Penghindaran Pajak Berganda dengan Indonesia dan - yang mengajukan pembebasan atau pengurangan dari Pajak Penghasilan di Indonesia terkait dengan penghasilan yang timbul di Indonesia (dividen, bunga, royalti, penghasilan jasa, dan penghasilan lainnya) yang dikenakan Pajak Penghasilan Pemotongan/Pemungutan di Indonesia. Certificate of Domicile of Non Resident for Indonesia Tax Withholding (Form-DGT 1) This form is to be completed by a person (which includes a body of person, corporate or non-corporate): - who is a resident of a country which has concluded a Double Taxation Convention ( DTC) with Indonesia; and - who claims relief from Indonesia Income Tax in respect of the following income earned in Indonesia (dividend, interest, royalties, income from rendering services, and other income) subject to withholding tax in Indonesia. Do not use this form for: - a banking institution, or - a person who claims relief from Indonesia Income Tax in respect of income arises from the transfer of bonds or stocks which traded or registered in Indonesia stock exchange and earned the income or settled the transaction through a Custodian in Indonesia, other than interest and dividend. 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 taxpayer resident before submitted to Indonesia withholding agent.
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