Peraturan Pajak
SURAT DIREKTUR JENDERAL PAJAK
NOMOR S – 408/PJ.341/2006
TENTANG
INDONESIA – AUSTRALIA DOUBLE TAX AGREEMENT MUTUAL
AGREEMENT PROCEDURE
DIREKTUR JENDERAL PAJAK,
In response to your letter dated 3 April 2006 concerning the above mentioned subject, I would like to advise
you the followings :
1. We thank you for providing us with information and related documents showing that the beneficial
owners of the income, which in this case Mr. and Mrs. Dyke, have already reported the income derived
from Indonesia through WDF Services and its related taxes.
2. We kindly request your assistance to inform Mr. and Mrs. Dyke about the refund procedures of
withholding tax according to our Circular number SE-09/PJ.1/1994, as follows :
a. A written refund application should be submitted by WDF Services of its authorized person
(usually the withholder) to the Head of Tax Office in which the withholder (PT. Porter Rekayasa
Utama) is registered accompanied with bank account number to which the refund will be
transferred.
b. Refund application should be accompanied by the following documents :
* A letter signed by Australian Competent Authority to certify that WDF Services is
resident of Australia at the time the it received income from PT. Porter Rekayasa
Utama;
* Power of Attorney (if the refund application is taken care by the authorized person);
* Withholding slip issued by the withholder (PT. Porter Rekayasa Utama);
* Other relevant documents (for example : service contract/agreement, etc.)
Sincerely yours,
Director for Tax Regulations
Competent Authority
Sgd.
Herry Sumardjito
http://www.peraturanpajak.com
info@peraturanpajak.com
WA : 0812 932 70074