Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 18/06/2019

Indonesia

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 21 January 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i

Income Tax (including capital gains and net wealth that are subject to Income Tax at a rate determined under the Indonesian tax laws).

Article 2, paragraph 1b.iii. B

Land and Building Tax (plantation, forestry and mining sectors)

Article 2, paragraph 1b.iii. C

Value Added Tax and Sales Tax on Luxury Goods.
Period covered: 01/05/2015 -
Articles concerned : 2

Declaration transmitted by the Ministry of Foreign Affairs of Indonesia to the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 29/05/2018 -
Articles concerned : 28

Declaration transmitted by the Ministry of Foreign Affairs of the Republic of Indonesia to the Secretariat General of the OECD on 24 September 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 24/09/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.