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Pajak Luar Negeri tidak menjalankan kegiatan atau usaha di Indonesia melalui suatu bentuk usaha tetap; dan (a statement letter made by the claimant mentioning that claimant conducted business or activities in Indonesia not through a permanent establishment, and)
- surat keterangan dari Pemotong/Pemungut Pajak mengenai lamanya pelaksanaan pemberian/ penyediaan jasa di Indonesia;
(a statement letter issued by the Indonesian withholding tax agent mentioning that the claimant rendered services in Indonesia for a period not more than the period stipulated in the DTC to constitute a permanent establishment)
- penghasilan dari penjualan atau pengalihan saham perusahaan di Indonesia:
(gain from the alienation of shares)
- perjanjian penjualan atau pengalihan saham; dan (the agreement related to the alienation of shares of a company situated in Indonesia; and)
- akta pemindahan hak atas saham yang dijual atau dialihkan dari perusahaan di Indonesia yang sahamnya dijual atau dialihkan;
(Notary deed on transfer of right of the alienated shares)
- premi asuransi dan premi reasuransi:
(insurance or reinsurance premium)
- polis asuransi/reasuransi; dan
(the insurance policy; and)
- notice of premium computation;
- branch profit bentuk usaha tetap:
(branch profit of permanent establishment))
- Surat Pemberitahuan Tahunan Pajak Penghasilan bentuk usaha tetap; dan
(the annual income tax return of the related permanent establishment that situated in Indonesia; and)
- surat keterangan Wajib Pajak bentuk usaha tetap yang menerangkan alasan pemotongan pajak atas branch profit;
(a statement letter issued by the permanent establishment who acts as the withholding tax agent concerning the ground of the tax withholding)
- penghasilan lainnya: (other income)
- pernyataan Pemotong/Pemungut Pajak bahwa Subjek Pajak Luar Negeri adalah pemilik sah atas penghasilan; dan
(a statement letter issued by the Indonesian withholding
tax agent mentioning that the
Claimant is the rightful owner of the income; and)
- penjelasan Subjek Pajak Luar Negeri mengenai substansi penghasilan; dan
(a description by the claimant regarding the substance of
income, including the underlying transaction; and)
- Dokumen tambahan bagi Subjek Pajak Luar Negeri selain Orang Pribadi, yaitu:
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