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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Indonesia: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 & 161280) in Indonesia under the provisions of Indonesian laws set out in Article 21(3).

Relief is however limited to tax `spared’ in Indonesia for a period of ten years in respect of any one source of income.

Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.