No more certification on Indonesia’s Tax Reclaim Form (Form DGT 1/ DGT 2)

by | Nov 4, 2018 | Income Tax, Tech News

Applying for Certificate of Residence (COR)/ Tax Reclaim Form
For the purpose of claiming tax benefits under the Avoidance of Double Taxation Agreements (DTAs), a Singapore tax resident company is required to obtain a Certificate of Residence (COR) in order to apply for treaty benefits with a tax treaty partner.
Indonesia’s Tax Reclaim Form (DGT 1 and DGT 2)
New DGT Forms (DGT 1 and DGT 2) were introduced on 1 August 2017. With these new forms, Singapore companies will no longer require to obtain IRAS’s certification.
On 2 November 2018, the Inland Revenue of Authority of Singapore (IRAS) has announced on it’s website that with effect from 1 February 2019, it will no longer accept requests for certification  on DGT Forms (both DGT 1 and DGT 2). A Singapore tax resident company can apply for a Certificate of Residence (COR) via myTax Portal and submit the COR together with the completed DGT Forms to the Indonesia Tax Authority.
The DGT Forms will be valid for the calendar year immediately preceding the Year of Assessment (YA) stated in the COR.

Source: IRAS website, 4 November 2018