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

Nature of declaration : Reservations
Status as of 25/05/2019

Indonesia

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

In accordance to Article 30, paragraph 1.a, of the Convention, the Republic of Indonesia reserves the right not to provide any form of assistance in relation to the taxes of other Parties listed in sub-paragraphs b.i, b.ii, b.iii. A, D, E, F, G and b.iv of Article 2, paragraph 1, of the Convention.

In accordance to Article 30, paragraph 1.b, of the Convention, the Republic of Indonesia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes, pursuant to Articles 11 through 16 of the Convention.

In accordance to Article 30, paragraph 1.d, of the Convention, the Republic of Indonesia reserves the right not to provide assistance in the service of documents for the taxes listed in sub-paragraphs b.i, b.ii, b.iii. A, D, E, F, G and b.iv of Article 2, paragraph 1, of the Convention.
Period covered: 01/05/2015 -
Articles concerned : 2, 30


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