The Minister of Finance has introduced a new DGT Form format and implemented a more stringent tax treaty application procedure to prevent tax treaty abuse. These measures are in line with anti-abuse rules as stipulated in the OECD Multilateral Instrument (MLI) and Model Tax Convention. Indonesian tax withholders are now responsible not only for reviewing the content of the DGT Forms but also for assessing the substance of the transaction to ensure entitlement to tax treaty benefits.
