Published: 03.01.2026
In January 2026, EY Indonesia outlined new requirements for the DGT form used to apply double-taxation agreements. The form must be completed correctly and fully, signed by the non-resident taxpayer, and approved by the competent authority in the treaty-partner country.
According to the source, non-residents seeking to apply a double-taxation agreement in Indonesia must use a DGT form subject to several formal validation requirements. The form must be completed correctly and fully, signed by the taxpayer, and approved by the competent authority in the treaty-partner country. This makes document preparation an important part of tax planning for people moving to Indonesia, working there, or receiving cross-border income. The update is most relevant to new tax residents and other non-residents with income connected to more than one country.
- 🤔 ey.com