- Starting from 1 February 2019, the 10 business days which have been mandated for the issuance of Certificates of Residence (“SKD”) to domestic taxpayers (“SPDN”) will be officially eliminated. In other words, the issuance of SKD will now take place online in real time, as specifically addressed under Regulation of the Director General of Tax No. PER-28/PJ/2018 on Certificates of Residence for Domestic Indonesian Taxpayers in the Event of the Implementation of Avoidance of Double-Taxation Agreements.
- It has been predicted that this policy will ultimately allow domestic taxpayers to enjoy the benefits of Avoidance of Double-Taxation Agreements (“P3B”) since SKD SPDN function as documents which indicate that the relevant parties concerned are indeed valid domestic Indonesian taxpayers.
- At present, the administrative process involved in SKD SPDN applications is simpler when the relevant tax officials only have to check whether or not the relevant taxpayers have duly submitted their Annual Income-Tax Returns (“SPT”).
- In addition, the processing time for applications which involve special forms has now been reduced from 10 business days to only five business days.
- For more on this story, see: “Ditjen Pajak Pangkas Waktu Penerbitan SKD SPDN Menjadi Real-Time”.
......
Subscribe to read more legal analysis.
Hukumonline Pro Intelligence
Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda
*Syarat dan ketentuan berlaku
Ada Pertanyaan? Hubungi Kami 
Professional Solutions
University Solutions
Pro
My Workspace
Pro AI
Terfavorit
Allex QnA
Pro Compliance
