Indonesia: Tax treaty application procedures
Stricter tax treaty application procedure to prevent tax treaty abuse
The Minister of Finance has issued regulation No. 112 Year 2025, which updates the procedures for the application of income tax treaty agreements.
The regulation introduces a new DGT Form format and implements a stricter 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.
Read a February 2026 report prepared by the KPMG member firm in Indonesia
For more information, contact a KPMG tax professional in Indonesia:
Diana Hutagaol | diana.hutagaol@kpmg.co.id