Indonesia's Ministry of Finance has issued Regulation No. 112 of 2025 (PMK-112/2025), a comprehensive new regulation that updates the framework for the application of tax treaties in line with international standards. Broadly, PMK-112/2025 covers:
- Procedures for applying Indonesia’s tax treaties, defining how taxpayers can access reduced withholding tax rates or exemptions under treaties;
- Residency certification for Indonesian taxpayers, introducing electronic SKD (Certificate of Domicile) …