(1) Each of the Contracting State shall notify to the other in writing through the diplomatic channel the completion of the procedures required by its legislation for the entry into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications.

(2) This Agreement shall have effect:

• (a) in Indonesia:
  • (i) in respect of tax withheld at the source to income derived on or after 1 January in the year next following that in which the Agreement enters into force; and
  • (ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force;
• (b) in Vietnam:
  • (i) in respect of taxes withheld at source, in relation to taxable amount paid on or after 1 January of the calendar year next following that in which the Agreement enters into force, and in subsequent calendar years.
  • (ii) in respect of other Vietnamese taxes, in relation to income, profits or gains arising in the calendar year next following that in which the Agreement enters into force, and in subsequent calendar years.