Indonesia: New “certificate of domicile” forms | KPMG Global
Share with your friends

Indonesia: New “certificate of domicile” forms for non-resident taxpayers

Indonesia: New “certificate of domicile” forms

The Director General of Tax issued guidance (Regulation PER-10/PJ/2017) that introduces a new “certificate of domicile” standard for non-resident taxpayers.


Related content

The new guidance is effective as of 1 August 2017 and revokes prior guidelines. Under the new guidance, there are two types of certificates of domicile:

  • One for banking institutions (form DGT-2)
  • One for non-banking institutions (form DGT-1)

Form DGT-2 generally remains unchanged as from the previous version, but form DGT-1 has been amended. For instance, the new form DGT-1 includes various new residency tests and a new set of beneficial ownership tests (to be completed only if the non-resident taxpayer receives Indonesian dividends, interest or royalties.


Read an August 2017 report [PDF 2.7 MB] prepared by the KPMG member firm in Indonesia

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal