Indonesian tax authority issued a Regulation PER-10/PJ/2017 that commences a new “certificate of domicile” standard for non-resident taxpayers and it is effective from 1 August 2017.

According to the new Regulation, there are 2 types of certificates of domicile Form DGT-1 for non-banking institutions and Form DGT-2 for banking institutions. In this respect an amended form DGT-1 has been introduced and Form DGT-2 generally remains unchanged as from the previous version.