DT9651 - Indonesia: Admissible taxes

The following Indonesian taxes are admissible for credit in the UK under the agreement:

• the income tax (pajak penghasilan)
• the company tax (pajak perseroan)
• the tax on interest, dividends and royalties (pajak atas bunga dividen dan royalty)
• the withholding tax on income from construction and consultancy service undertakings under Decree 704/KMK.04/1996

The following Indonesian taxes are inadmissible under the agreement:

• the foreigners’ tax (pajak bangsa asing-PBA)
• the capital tax (pajak kekayaan)
• the surcharge for the relief of poverty under Presidential Decree No. 92 of 1996