Competent Authorities of Indonesia's Tax Treaty Partners

Based on the Directorate General of Taxes decree Number 10/PJ/2017 regarding provisions to claim the benefit of tax treaty existence, the Indonesian withholding agent should representing the DGT form to be fulfilled by foreign incomes recipient and then must be completed with legalization by the tax authority from the respecting country to be recognized by the Directorate General of Taxes. The form must be attached in every monthly tax return (mostly monthly tax return of Indonesia income tax law article 23/26). In fact, this particular formality is absolutely not an easy as it seems, otherwise seeing that the tariff will be under 20% up to 0% (based on each of the treaty) it is going to be worth to get. The only thing to do to take the advantage of the tariff is the Indonesia withholding agent and also foreign income recipient must be cooperated well to fulfill the form or all related documents.

Every country has their own government body or competent authority to legalize the document related to taxation and also to determine the residence of specific legal subject. According to the Directorate General of Taxes decree Number 10/PJ/2017, there are no explicit articles mentioning every competent authorities recognized by the Directorate General of Taxes. The only legal basis that Indonesia has is Directorate General of Taxes Letter number SE-20/PJ.34/1992 regarding list of competent authorities in each country which having double taxation avoidance agreement with Indonesia. That letter only providing information of 20 countries tax authorities. In contrast, by 2018 Indonesia had ratified the double taxation treaties with more than 60 countries. It means, some countries need to be explained clearly about the competent authority which recognized by the Directorate General of Taxes. It illustrates that Indonesia Directorate General of Taxes should updating the rule to make it much clearer.
In order to make less trouble in near future here are the list of tax authority of all countries that having double taxation agreement with Indonesia completed with the website, so every tax officer and tax payer will be able to research much more detail regarding the right form of Certificate of Residence to claim the advantages of tax treaty.

LIST OF COMPETENT AUTHORITIES OF INDONESIA'S TAX TREATY PARTNERS
 

1.	South Africa	Commissioner for Inland Revenue / South African Revenue Service
2.	United States of America	Secretary of the Treasury / Internal Revenue Service
3.	Australia	Commissioner of Taxation / Australian Taxation Office
4.	The Kingdom of Netherlands	Minister of Finance /  Belastingdienst (Tax and Customs Administration)
5.	Hongkong	Hong Kong Special Administrative Region the Commissioner of Inland Revenue / Inland Revenue Department
6.	Republic of India	Finance Minister /  Indian Revenue Service
7.	United Kingdom	Commissioners of Inland Revenue /  HM Revenue and Customs
8	Singapore	The Minister of Finance /  Inland Revenue Authority of Singapore
9	The Kingdom of Spain	the Minister of Economy and Finance /  Agencia Estatal de Administración Tributaria
10	Japan	Minister of Finance / National Tax Agency
11	Republic of Korea	Minister of Finance / National Tax Service
12	Canada	Minister of National Revenue / Canada Revenue Agency / Agence du revenu du Canada
13	The Russian Federation	Ministry of Finance / Federal Tax Service (Russia)
14	Malaysia	Minister of Finance /  Lembaga Hasil Dalam Negeri Malaysia
15	Switzerland	Director of the Federal Tax Administration /
16	Lao People’s Democratic	Minister of Finance / Tax Department
17	Kingdom of Morocco	Minister of Finance / The General Tax Administration
18	The Republic of Armenia	The Minister of Finance and Economy and The Minister of State Revenue
19	Papua New Guinea	The Commissioner General of Internal Revenue / Internal Revenue Commission
20	Islamic Republic of Iran	The Minister of Economic Affairs and Finance / Iranian National Tax Administration
21	The Portuguese Republic	The Minister of Finance, the Director General of Taxation (Director-Geral dos Impotos) /  Autoridade Tributária e Aduaneira
22	The People’s Republic of Bangladesh	The National Board of Revenue
23	The United Mexican States	The Ministry of Finance /  Servicio de Administración Tributaria
24	Algeria	The Minister in charge of Finance / Direction Générale des Impôts
25	Austria	The Federal Minister of Finance / Bundesministerium fur Finanzen
26	Belgium	The Minister of Finance / The Federal Public Service Finance
27	France	the Minister of the Budget / Directorate General of Public Finance
28	The Philippines	The Minister of Finance /  Bureau of Internal Revenue
29	Poland	Minister of Finance / Ministry of Finance (National Revenue Administration)
30	Qatar	Minister of Finance / Public Revenues and Tax Department Ministry Of Finance
31	Czech Republic	Minister of Finance / General Financial Directorate
32	Republic of Croatia	The Minister of Finance / Tax Administration
33	Brunei Darusallam	Minister of Finance / Ministry of Finance
34	Bulgaria	Minister of Finance / National Revenue Agency
35	China	State Administration of Taxation
36	Denmark	The Danish Ministry of Taxation
37	Finland	Ministry of Finance / Finnish Tax Administration
38	Hungary	Minister of Finance/National Tax and Customs
39	Italy	Ministry of Finance/Revenue Agency
40	Germany	Federal Ministry of Finance/Federal Central Tax Office
41	Republic of Suriname	Minister of Finance/Directorate of Taxes
42	Romania	Minister of Finance/National Agency for Fiscal Administration
43	Saudi Arabia	the Ministry of Finance and National Economy / General Authority of Zakat and Tax
44	New Zealand	the Commissioner of Inland Revenue /Inland Revenue
45	Seychelles	Minister of Finance/Seychelles Revenue Commission
46	Slovakia	The Minister of Finance/Financial Administration
47	Sri Lanka	Commissioner General of Inland Revenue / Sri Lankan Inland Revenue Department
48	Sudan	Minister of Finance / Sudan Taxation Chamber
49	Syria	Minister of Finance /  Ministry of Finance
50	Sweden	Minister of Finance / Swedish Tax Agency
51	Democratic People’s Republic of Korea	the Ministry of Finance / National Tax Service
52	Kuwait	Minister of Finance /
53	Luxembourg	Minister of Finance /  l'Administration des contributions directes
54	Egypt	Minister of Finance / Egyptian Tax Authority
55	Mongolia	Minister of Finance /  General Department of Taxation
56	Norway	the Minister of Finance and Customs  /  Norwegian Tax Administration
57	Pakistan	Central Board of Revenue / Federal Board of Revenue
58	Taiwan	Taipei Economic and Trade Office: the Director General, Department of Taxation, Ministry of Finance / National Taxation Bureau of Taipei
59	Thailand	Minister of Finance/  The Customs, Excise and Revenue Departments
60	Tunisia	Minister of Finance / Ministry of Finance
61	Turkey	Minister of Finance / Turkish Revenue Administration
62	Ukraine	Minister of Finance / State Fiscal Service of Ukraine
63	Uni Arab Emirates	Minister of Finance and Industry / Ministry of Finance / Federal Tax Authority
64	Uzbekiztan	the Chairman of the State Tax Committee
65	Venezuela	SENIAT /  Integrated National Service of Customs and Tax Administration
66	Vietnam	Minister of Finance / General Department of Taxation
67	Jordan	Minister of Finance / Income and Sales Department of Tax