Procedures for The Application of Double Taxation Agreement Based on Ministry of Finance Regulation No. 112 Year 2025
The Indonesian Ministry of Finance has officially issued Regulation No. 112 of 2025 (PMK-112/2025), which consolidates and updates the procedures for applying Double Taxation Agreements (DTA / P3B) in Indonesia. This regulation will take effect on 31 December 2025 and replaces various previous Directorate General of Taxes (DGT) regulations by integrating them into a single comprehensive framework. PMK-112/2025 provides updated guidance for both Domestic Taxpayers (WPDN) and Foreign Taxpayers (WPLN), particularly in relation to Certificates of Domicile (CoD), anti-abuse provisions, and administrative requirements for accessing treaty benefits.
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