Pasal 21

Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi T\rnisia Pasal 5(4) Penerimaan: 27 -LL-2023 Komunikasi: 27 -tt-2023 Ukraina Pasal 5(4) Penerimaan: 27 -Lr-2023 Komunikasi: 27 -rr-2023 Persatuan Emirat Arab (baru) Pasal 5(4) Penerimaan: 27 -rr-2023 Komunikasi: 27 -rL-2023 Pasal16... SK No 228667 A FRESIDEN REPUBLIK TNDONESIA Pasal 16 - Prosedur Persetujuan Bersama Pensyaratan Sesuai dengan Pasal 16(5)(a) Konvensi, Republik Indonesia mensyaratkan untuk untuk tidak menerapkan kalimat pertama pada ayat 1 dalam P3B Tercakup atas dasar maksud untuk memenuhi standar minimum untuk perbaikan penyelesaian sengketa berdasarkan paket BEPS OECD/G20 dengan memastikan bahwa berdasarkan setiap P3B Tercakup (selain P3B Tercakup yang mengizinkan orang/badan untuk mengajukan kasus kepada pejabat yang berwenang dari salah satu Yurisdiksi Pihak), apabila orang/badan memandang bahwa tindakan-tindakan salah satu atau kedua Yurisdiksi Pihak mengakibatkan atau akan mengakibatkan bagi orang/badan itu pengenaan pajak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup, terlepas dari cara-cara penyelesaian yang diatur oleh perundang-undangan domestik Yurisdiksi-Yurisdiksi Pihak itu, orang/badan itu dapat mengajukan kasus tersebut kepada pejabat yang berwenang dari Yurisdiksi Pihak di mana ia merupakan penduduknya atau, jika kasus yang diajukan oleh orang/badan itu berdasarkan suatu ketentuan dalam P3B Tercakup sehubungan dengan non- diskriminasi berdasarkan kewarganegarazrn, kepada pejabat yang berwenang dari Yurisdiksi Pihak di mana orang/badan itu merupakan warga negaranya; dan pejabat yang berwenang dari Yurisdiksi Pihak itu akan melaksanakan proses notifikasi atau konsultasi bilateral dengan pejabat yang berwenang dari Yurisdiksi Pihak lainnya untuk kasus-kasus di mana pejabat yang berwenang yang kepadanya diajukan kasus prosedur persetujuan bersama tidak meng€rnggap keberatan Wajib Pajak tersebut dapat dibenarkan. Notifikasi tentang Ketenfitan-Ketenhtan Aang Berlalw dalam P3B Terdafi.ar Sesuai dengan Pasal 16(6)(b)(il dalam Konvensi, Republik Indonesia menganggap bahwa persetuluan berikut memuat ketentuan bahwa suatu kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu yang lebih pendek dari tiga tahun sejak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan paiak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. 3. Kanada. . . SK No 228668 A FRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan Kanada Pasal 25(Ll, kalimat kedua Luksemburg Pasal 25(ll, kalimat kedua Selandia Baru Pasal 24(Ll, kalimat kedua t4 Filipina Pasal 25(1), kalimat kedua Seychelles Pasal 25(Ll, kalimat kedua Swiss Pasal 23(Ll, kalimat kedua Thailand Pasal 25(1), kalimat kedua 2l Persatuan Emirat Arab Pasal 25(ll, kalimat kedua Italia Pasal 25(Ll, kalimat kedua Polandia Pasal 24(ll, kalimat kedua Qatar Pasal 25(1), kalimat kedua Afrika Selatan Pasal 24(ll, kalimat kedua Bulgaria Pasal 24(Il, kalimat kedua Mesir Pasal 25(Il, kalimat kedua Hongaria Pasal 25(1), kalimat kedua 4l Pakistan Pasal 26(ll, kalimat kedua Portugal Pasal 25(1), kalimat kedua Romania Pasal 26(ll, kalimat kedua Rusia Pasal 23(ll, kalimat kedua Serbia Pasal 25(ll, kalimat kedua Spanyol Pasal 26(ll, kalimat kedua SK No 228669 A Notifikasi-notifikasi PRESIDEN REPUBLTK TNDONESIA Notiftkasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51 dalam Konvensi, dan sesuai dengan Pasal 16(6XbXi) dalam Konvensi, Republik Indonesia menganggap bahwa persetuiuan berikut memuat ketentuan bahwa suatu kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu yang lebih pendek dari tiga tahun se.iak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pAiak yang tidak sesuai dengan ketentuan- ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi Austria Pasal 26(Il, kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -rr-2023 Jerman Pasal 25(1), kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -rt-2023 Yordania Pasal 25(ll, kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -rr-2023 Sri Lanka Pasal 25(1), kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -rr-2023 Ukraina Pasal 25(1), kalimat kedua Penerimaan: 27 -LL-2023 Komunikasi: 27 -rr-2023 Persatuan Emirat Arab (baru) Pasal 25(1), kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -LL-2023 SK No 228670 A Sesuai PRESIDEN REPUBLIK INDONESIA Sesuai dengan Pasal 16(6[bxii) dalam Konvensi, Republik Indonesia menga.nggap persetuiuan berikut memuat ketentuan yang mengatur bahwa kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus diaiukan dalam suatu periode waktu tertentu sekurang-kurangnva tiga tahun seiak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan paiak yang tidak sesuai dengan ketentuan-ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan Australia Pasal 25(1), kalimat kedua Brunei Darussalam Pasal 26(ll, kalimat kedua Republik Ralryat Tionekok Pasal 25(ll, kalimat kedua Perancis Pasal 26(Ll, kalimat kedua Hongkong Pasal 24(Ll, kalimat kedua India Pasal 26(ll, kalimat kedua Jepang Pasal 25(1), kalimat kedua Laos Pasal 25(1), kalimat kedua Malaysia Pasal 24(Ll, kalimat kedua t2 Belanda Pasal 27(ll, kalimat kedua Singapura Pasal 25(1), kalimat kedua t7 Korea Selatan Pasal 25(1), kalimat kedua Amerika Serikat Pasal 25(1), kalimat kedua Vietnam Pasal 25(1), kalimat kedua Belgia Pasal 24(Il, kalimat kedua Kroasia Pasal 24(Il, kalimat kedua Finlandia Pasal 24(Ll, kalimat kedua Norwegia Pasal 26(Ll, kalimat kedua SK No 228671 A 31. Slowakia. . . FRESIDEN REPUBLTK INDONESIA Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan Slowakia Pasal 25(Il, kalimat kedua Armenia Pasal 26(Ll, kalimat kedua Denmark Pasal 25(1), kalimat kedua Meksiko Pasal 25Ql Swedia Pasal 25(1), kalimat kedua Notifikasi-notifikasi sebagai Konselstensi dari Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6xbxiil dalam Konvensi Republik Indonesia menganggap persetuiuan berikut memuat ketentuan yang mengatur bahwa kasus yang disebut dalam kalimat pertama dari Pasal 16(1) harus dia.fukan dalam suatu periode waktu tertentu sekurang- kurangnya tiga tahun se.iak pemberitahuan pertama dari tindakan yang mengakibatkan pengenaan pa.iak yang tidak sesuai dengan ketentuan- ketentuan P3B Tercakup. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi-notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi Belarus Pasal 25(1), kalimat kedua Penerimaan: 27 -rl-2023 Komunikasi: 27 -tt-2023 Kuwait Pasal 26(Ll, kalimat kedua Penerimaan: 27 -Lt-2023 Komunikasi: 27 -tt-2023 Mongolia Pasal 25(1), kalimat kedua Penerimaan: 27 -tr-2023 Komunikasi: 27 -tr-2023 SK No 228868 A 54. Maroko. . . PRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi Maroko Pasal 25(1), kalimat kedua Penerimaan: 27 -rr-2023 Komunikasi: 27 -tt-2023 Papua Nugini Pasal 26(ll, kalimat kedua Penerimaan: 27 -Lr-2023 Komunikasi: 27 -rt-2023 Singapura (baru) Pasal 25(Ll, kalimat kedua Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 T,rnisia Pasal 24(ll, kalimat kedua Penerimaan: 27 -Lt-2023 Komunikasi: 27 -tL-2023 Notifikasi tentang P3B Terdafiar gang Ttdak Memuat Ketenfiian-Ketentuan Demikian Sesuai dengan Pasal 16(6Xc)(ii) dalam Konvensi, Republik Indonesia menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4[bxii). Nomor P3B Terdaftar Nesara Pihak Lainnya Brunei Darussalam Kanada Republik Rakyat Tionskok Perancis Luksembure Malaysia t2 Belanda Selandia Baru l4 Filipina Sevchelles Swiss Thailand Britania Rava 2l Persatuan Emirat Arab Vietnam Belsia SK No 228673 A 25. Kroasia. . . PRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Negara Pihak Lainnya Kroasia Italia Polandia Oatar Slowakia T.rrki Armenia Bulearia Republik Ceko Mesir Meksiko Portusal Romania Rusia Serbia Spanvol N otifikasi Tamb alwn Setelah Ratifikasi Berdasarkan Pasal 29(61 dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii) dalam Konvensi, Republik Indonesia menganggap persetuiuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4xb)(ii). Notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Tanggal Penerimaan/ Komunikasi Afrika Selatan Penerimaan: 27 -tt-2023 Komunikasi: 27 -LL-2023 Notiftkasi-notifikasi sebagai Konselstensi dari Perluasan Dafi,ar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal 16(6XcXii) dalam Konvensi, Republik Indonesia menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(4)(b)(ii). Notifikasi- notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. SK No 228674 A 48.Austria... FRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Negara Pihak Lainnya Tanggel Penerimaan/ Komunikasi Austria Penerimaan: 27-tt-2023 Komunikasi: 27-LL-2023 Belarus Penerimaan: 27 -tL-2023 Komunikasi: 27-Lt-2023 Yordania Penerimaan: 27-Lt-2023 Komunikasi: 27-Lr-2023 Kuwait Penerimaan: 27-rL-2023 Komunikasi: 27 -tL-2023 Mongolia Penerimaan: 27-LL-2023 Komunikasi: 27-Lt-2023 Maroko Penerimaan: 27-Lr-2023 Komunikasi: 27-LL-2023 Papua Nugini Penerimaan: 27-tL-2023 Komunikasi: 27-rL-2023 Sri Lanka Penerimaan: 27-Lr-2023 Komunikasi: 27-rr-2023 T\rnisia Penerimaan: 27-LL-2023 Komunikasi: 27-tt-2023 Ukraina Penerimaan: 27-Lr-2023 Komunikasi: 27-Lr-2023 Persatuan Emirat Arab (batl) Penerimaan: 27-Lt-2023 Komunikasi: 27-rt-2023 SK No 228675 A Sesuai PRESIDEN REPUBLTK INDONESIA Sesuai dengan Pasal 16(6XdXi) dalam Konvensi, Republik Indonesia menganggap persetu.iuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(a)(c)(i). Nomor P3B Terdaftar Nesara Pihak Lainnva Australia Perancis Amerika Serikat Sesuai dengan Pasal 16(6Xd)(ii) dalam Konvensi, Republik Indonesia menganggap persetuiuan berikut tidak memuat ketentuan sebagaimana dimaksud dalam Pasal 16(a)(c)(ii). Nomor P3B Terdaftar Nesara Pihak Lainnya Australia Kanada Britania Raya Belsia Italia Denmark Pasal 17 - Penyesuaian Korespondensi Pensyaratan Sesuai dengan Pasal 17(41 dalam Konvensi, Republik Indonesia menganggap bahwa persetuluan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 17(21. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Nomor P3B Terdaftar Nesara Pihak Lainnva Ketentuan Australia Pasal 9(3) Brunei Darussalam Pasal 9(2) Republik Ralryat Tionekok Pasal 9(2) Hons Kone Pasal 9(2) India Pasal 9(2) Laos Pasal 9(2) Luksemburs Pasal 9(21 L2 Belanda Pasal 9(2) Seychelles Pasal 9(2) L7 Korea Selatan Pasal 9(2) Britania Raya Pasal 21/5l 2t Persatuan Emirat Arab Pasal 9(2) 22.Arnenka... SK No 228676 A FRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Amerika Serikat Pasal 9(3) Vietnam Pasal 9(2) Kroasia Pasal 9(2) Finlandia Pasal 9(2) Polandia Pasal 9(2) Qatar Pasal 9(2) Slowakia Pasal 9(2) Afrika Selatan Pasal 9(2) Turki Pasal 9(2) Armenia Pasal 9(2) Bulearia Pasal 9(2) Denmark Pasal 9(2) Mesir Pasal 9(2) Meksiko Pasal 9(2) 4L Pakistan Pasal 9(2) Portusal Pasal 9(2) Serbia Pasal 9(2) Swedia Pasal 9(2) Notifikasi-notifikasi sebagai Konselstensi dai Perluasan Dafiar P3B Terdafiar Setelah Ratifikasi Setelah penambahan persetujuan-persetujuan tambahan dalam daftar P3B sesuai dengan Pasal 29(51dalam Konvensi, dan sesuai dengan Pasal t7(41dalam Konvensi, Republik Indonesia menganglEap bahwa persetuiuan berikut memuat ketentuan sebagaimana dimaksud dalam Pasal 17(21. Pasal dan ayat dari setiap ketentuan tersebut adalah sebagaimana disebutkan di bawah ini. Notifikasi- notifikasi tambahan diterima dan dikomunikasikan oleh Penyimpan pada tanggal sebagaimana terindikasi di bawah ini. Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi Belarus Pasal 9(2) Penerimaan: 27 -Lt-2023 Komunikasi: 27 -rr-2023 Yordania Pasal 9(2) Penerimaan: 27 -Lt-2023 Komunikasi: 27 -rt-2023 SK No 228677 A 52.Kuwait... FRESIDEN REPUBLIK INDONESIA Nomor P3B Terdaftar Negara Pihak Lainnya Ketentuan Tanggal Penerimaan/ Komunikasi Kuwait Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 Mongolia Pasal 9(2) Penerimaan: 27 -LL-2023 Komunikasi: 27 -rt-2023 Maroko Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 Papua Nugini Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 Singapura (baru) Pasal 9(2) Penerimaan: 27 -tL-2023 Komunikasi: 27 -LL-2023 Sri Lanka Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -tt-2023 Ukraina Pasal 9(2) Penerimaan: 27 -tt-2023 Komunikasi: 27 -Lt-2023 Persatuan Emirat Arab (baru) Pasal 9(2) Penerimaan: 27 -rr-2023 Komunikasi: 27 -tt-2023 Pasal 35 - Keberlakuan Efektif N otifikasi tentang Ketenfiian-Ketenhtan Pilihan Sesuai dengan Pasal 35(3) dalam Konvensi, hanya untuk tujuan pelaksanaan Pasal 35(1Xb) dan (5)(b), Republik Indonesia memilih untuk mengganti istilah "tahun pajak mulai pada atau setelah kedaluwarsa suatu periode" dengan istilah "tahun pajak dimulai dari atau setelah 1 Januari tahun berikutnya dimulai dari atau setelah kedaluwarsa suatu periode". SK No 228678 A Pensgaratan PRESIDEN REPUBLTK INDONESIA Pensgaratan Sesuai dengan Pasal 35(6) dalam Konvensi, Republik Indonesia mensyaratkan untuk tidak menerapkan Pasal 35(4) dalam P3B Tercakup. Sesuai dengan Pasal35(7)(a) dalam Konvensi, Republik Indonesia mensyaratkan untuk mengganti: i) acuan dalam Pasal35 ayat (1) dan (4) menjadi "tanggal terakhir di mana Konvensi ini mulai berlaku bagi setiap Yurisdiksi Pihak atas P3B Tercakup"; dan ii) acuan pada ayat 5 menjadi "tanggal komunikasi notifikasi perluasan daftar persetujuan oleh Penyimpan" ; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal pemberlakukan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu dimaksud"; iii) acuan pada Pasal 28 ayat t huruf a) menjadi "pada tanggal komunikasi oleh Penyimpan tentang notifikasi penarikan atau penggantian pensyaratan"; dan iv) acuan pada Pasal 28 ayat 9 menjadi "pada tanggal terakhir di mana Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak tersebut"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal pemberlakukan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu tersebut" v) acuan pada Pasal 29 ayat 6 huruf a) menjadi "pada tanggal komunikasi oleh Penyimpan atas notifikasi tambahan"; dan vi) acuan pada Pasal 29 ayat 6 huruf b) menjadi "pada tanggal terakhir di mana Konvensi mulai berlaku bagi Yurisdiksi-Yurisdiksi Pihak tersebut"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur pemberlakuan efektif notifikasi tambahan untuk P3B Tercakup tertentu"; vii) acuan... SK No 228679 A PRESIDEN REPUBLIK INDONESIA vii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat L dan 2 menjadi "tanggal yang lebih kemudian di mana Konvensi ini berlaku bagi setiap Yurisdiksi Pihak atas P3B Tercakup"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk pemberlakuan ketentuan dalam Konvensi ini atas P3B Tercakup tertentu tersebut"; dan viii) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 3 menjadi "tanggal komunikasi notifikasi perluasan daftar persetujuan oleh Penyimpan"; ix) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 4 menjadi "tanggal komunikasi notifikasi penarikan pensyaratan oleh Penyimpan", "tanggal komunikasi pemberitahuan penggantian pensyaratan" dan "tanggal komunikasi notifikasi penarikan penolakan atas pensyaratan oleh Penyimpan"; dan x) acuan pada Pasal 36 (Keberlakuan Efektif Bagian VI) ayat 5 menjadi "tanggal komunikasi notifikasi tambahan oleh Penyimpan"; merujuk kepada "30 hari setelah tanggal diterimanya notifikasi terakhir oleh Penyimpan dari setiap Yurisdiksi Pihak yang melakukan pensyaratan sebagaimana dimaksud dalam Pasal 35 (Keberlakuan Efektif) ayat 7 bahwa Yurisdiksi Pihak tersebut telah menyelesaikan prosedur internal untuk berlaku efektifnya ketentuan dalam Bagian VI (Arbitrase) atas P3B Tercakup tertentu tersebut". PRESIDEN REPUBLIK INDONESIA, ttd. JOKO WIDODO Salinan sesuai dengan aslinya SEKRETARIAT NEGARA INDONESIA -undangan dan SK No 228865 A trasi H Djaman PRESIDEN IIEPUBUK INDONESIA LAMPIRAN PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 63 TAHUN 2024 TENTANG PERUBAHAN ATAS PERATURAN PRESIDEN NOMOR 77 TAHUN 2OT9 TENTANG PENGESAHAN MULTILATERAL CONWNTION TO IMPLEMENT TAX TREATY RELATED ME,ASURES TO PREWNT BASE EROSIO]V AND PROFIT SHIFTING (KONVENSI MULTILATERAL UNTUK MENERAPKAN TINDAKAN-TINDAKAN TERKAIT DENGAN PERSETUJUAN PENGHINDARAN PAJAK BERGANDA UNTUK MENCEGAH PENGGERUSAN BASIS PEMAJAKAN DAN PENGGESERAN LABA) The Republic of Indonesia Status of List of Reservations and Notifications This document contains the consolidated list of reservations and notifications by the Republic of Indonesia made upon deposit of the instrument of ratification pursuant to Articles 28(5) and 29(L) of the Convention, and subsequent to that deposit. Article2'... SK No 228914 A PRESIDEN REPUELIK INDONESIA Article 2 - Interpretation of Terms Notification - Agreements Couered bg tle Conuention hrrsuant to Article 2(1)(a)(ii) of the Convention, the Republic of Indonesia wishes the following agreements to be covered by the Convention: No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Agreement between the Government of the Republic of Indonesia and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Australia Original 22-04-1992 t4-t2-1992 Agreement between the Government of the Republic of Indonesia and the Government of Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Brunei Darussalam Original 27-02-2000 7-tr-200t Convention between the Republic of Indonesia and Canada for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respects to Taxes on Income and on Capital Canada Original 16-01-t979 23-L2- 1980 Amending Instrument (a) o1-o4-1998 3t -r2- SK No 228548 A 4. Agreement. . . PRESIDEN REPUBUK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Agreement between the Government of the Republic of Indonesia and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome China (People's Republic of) Original 07-tt-200r 2s-08-2003 Amending Instrument (a) 26-03-2015 16-03-2016 Convention between the Government of the Republic of Indonesia and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion on Income and Capital France Original t4-o9-r979 13-03-1981 Agreement between the Government of the Republic of Indonesia and the Government of the Hong Kong Special Administrative Region of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Hong Kong (s.A.R) Original 23-03-20rO 28-03-2012 7.Agreement... SK No 228549 A PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiition Original/ Amending Instrument Date of Signature Date of Entry into Force Agreement between the Government of the Republic of Indonesia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with Protocol India Original 27 -O7 -2012 5-02-20t6 Agreement between the Republic of Indonesia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Japan Original 03-03- t982 3t-12-t982 Agreement between the Government of the Republic of Indonesia and the Government of the Lao People's Democratic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Lao PDR Original 08-09-2011 11-10-2016 10. Agreement. . . SK No 228550 A PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force 10. Agreement between the Republic of Indonesia and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome and on Capital Luxembourg Original 14-01-1993 10-03-t994 11. Agreement between the Government of the Republic of Indonesia and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Malaysia Original r2-o9- 1991 1 1-O8- t992 Amending Instrument (a) t2-ot-2006 ot-7 -2010 Amending Instrument (b) 20-to-20LL oL-08-2017 t2. Agreement between the Government of the Republic of Indonesia and the Government of the Kingdom of Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Netherlands Original 29-Ot-2002 3t-t2-2003 Amending Instrument (a) 30-07-2015 ot-08-20t7 SK No 228550 A 13. Agreement. . . PRESIDEN REPUBLIK INDONESIA 16. Agreement. . . rThe Republic of Indonesia deposited tJ:e notification on 27-lL-2O23 to remove Amending Instrument (a). No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force 13. Agreement between the Government of the Republic of Indonesia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Protocol New Zealand Original 25-03-t987 24-06- 1988 14. Agreement between the Government of the Republic of lndonesia and the Government of the Republic of the Philippines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Philippinesl Original 18-06-1981 19-05-t982 15. Agreement between the Republic of Indonesia and the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Singapore Original 08-05-1990 25-O 1- 199 1 SK No 228551 A FRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 16. Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Seychelles Original 27 -O9-L999 16-05-2000 t7. Agreement between the Republic of Indonesia and the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Protocol Republic of Korea Original 10-1 1-1988 03-5-1989 18. Agreement between the Republic of Indonesia and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income Switzerland Original 29-O8- 1988 24-rO- 1989 Amending Instrument (a) 08-o2-2007 20-o3-2009 19.Agreement... SK No 228552 A FRESIDEN REPUBLTK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 19. Agreement between the Government of the Republic of Indonesia and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Thailand Original 15-06-2001 23-tO-2003 Agreement between the Government of the Republic of Indonesia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital United Kingdom Original 05-04-1993 l4-4-L994 2L. Agreement between the Government of the Republic of Indonesia and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income United Arab Emirates Original 30-1 1-1995 01-06-t999 22.Convention... SK No 228553 A FRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Convention between the Government of the Republic of Indonesia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income United States of America Original tt-o7- 1988 ot-o2-t99L Amending Instrument (a) 24-07 -t996 23-12-1996 Agreement between the Government of the Republic of Indonesia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Vietnam Original 22-12-t997 to-o2-t999 Agreement between the Republic of Indonesia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Belgium Original 16-09-1997 07-tt-200t SK No 228869 A 25. Agreement FRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 25. Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Croatia for the Avoidance of Double Taxation with respects to Taxes on lncome Croatia Original t5-02-2002 16-3-20t2 26. Agreement between the Republic of Indonesia and the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Finland Original 15-10-t987 26-t- 1989 Agreement between the Government of the Republic of Indonesia and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Ta<es on Income and the Prevention of Fiscal Evasion Italy Original t8-o2- 1990 o2-o9- 1995 28. Convention. . . SK No 228555 A PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 28. Convention between the Republic of Indonesia and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Norway Original t9-o7- 1988 07 -o2- 1990 Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Poland Original 6- 10- t992 2s-8- 1993 Agreement between the Government of the Republic of Indonesia and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Qatar Original 30-04-2006 t9-o9-2007 SK No 228556 A 31. Agreement. . . PRESIDEN REPUBLIK INDONESIA 12 No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 31. Agreement between the Government of the Republic of Indonesia and the Government of the Slovak Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Slovakia Original 12-10-2000 30-o1-2001 Agreement between the Government of the Republic of Indonesia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on lncome South Africa Original 15-07-t997 23-tt- 1998 Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion witJr respect to Taxes on Income T\rrkey Original 25-02-t997 06-03-2000 SK No 228557 A 34. Agreement. . . PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Armenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Armenia Original 13-10-2005 t2-o4-2016 35. Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Bulgaria Original 11-O1-1991 25-05-t992 36. Agreement between the Government of the Republic of Indonesia and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Czech Republic Original 04-10-t994 26-0r-t996 SK No 228558 A 37. Convention. . . PRESIDEN REPUBUK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Convention between the Government of the Republic of Indonesia and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Denmark Original 28-12- 1985 29-O4- 1986 38. Agremeent between the Government of the Republic of Indonesia and the Arab Republic of Eglrpt for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Egrpt Original 13-05-1998 26-02-2002 Agreement between the Government of the Republic of Indonesia and the Government of the Hungarian People's Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Hungary Original 19-10-1989 15-02-1993 40. Agreement between the Government of the Republic of Indonesia and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Mexico Original 06-09-2002 28-rO-2004 Amending lnstrument (a) 06-10-2013 18-09-2019 SK No 228559 A 41. Agreement I'RESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 4r. Agreement between the Government of the Republic of Indonesia and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Pakistan Original 07-10-1990 28-02- 1991 42. Agreement between the Republic of Indonesia and the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome Portugal Original o9-o7 -2003 tt-05-2007 Agreement between the Government of the Republic of Indonesia and the Government of Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Romania Original 03-07-t996 13-01-t999 44. Agreement . . . SK No 228560 A FRESIDEN REPUBLIK INDONESIA -t6- No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Agreement between the Government of the Republic of Indonesia and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Russia Original t2-o3-t999 t7 -t2-2002 Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Serbia for the Avoidance of Double Taxation with Respect to Taxes on Income Serbia Original 28-02-20Lt t3-t2-20t8 46. Agreement between the Republic of lndonesia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Spain Original 30-05-1995 20-L2-1999 47. Convention between the Republic of Indonesia and the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Sweden Original 28-02- 1989 27-O9- 1989 SK No 228561 A Notification PRESIDEN REPUBUK INDONESIA -t7- Notification of an ertension of the li.st of agreements couered by the Conuention Pursuant to Article 29(51 of the Convention, the Republic of Indonesia wishes to extend the list of agreements to be covered by the Convention to add the following agreements. The notification of this extension of the list of agreements was received and communicated by the Depositary on the dates as indicated below: 49. Agreement. . . No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of lndonesia and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Austria Original 24-07 - 01-10- Receipt: 27 -rr-2023 Communication 27 -rL-2023 SK No 228562 A PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Belarus Original 19-03- 09-o5- 20t8 Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Agreement between the Republic of Indonesia and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital Germany Original 30-10- 28-L2- Receipt: 27 -tt-2023 Communication: 27 -rL-2023 SK No 228563 A 51. Agreement . . . FRESIDEN REPUBUK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending lnstrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of Indonesia and the Government of the Hashemite Kingdom of Jordan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Jordan Original t2-rt- L996 22-12- Receipt: 27-Lt-2023 Communication: 27-tt-2023 52. Agreement. . . SK No 228564 A PRESIDEN REPUBUK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of lndonesia and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Kuwait Original 23-04- t997 tt-t2- Receipt: 27 -rr-2023 Communication: 27 -tt-2023 53. Agreement. . . SK No 228565 A PRESIDEN REPUBLIK INDONESIA -2r- No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of Indonesia and the Government of Mongolia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Mongolia Original o2-o7 - L996 07-01- Receipt: 27 -Lt-2023 Communication: 27 -tr-2023 54. Agreement. . . SK No 228566 A PRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement Between the Government of the Republic of Indonesia and the Government of the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Morocco Original 08-06- 10-04- 20L2 Receipt: 27 -rt-2023 Communication: 27 -LL-2023 55. Agreement SK No 228567 A FRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of lndonesia and the Government of the Independent State of Papua New Guinea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Ta<es on Income Papua New Guinea Original t2-o3- 20to 05-o3- Receipt: 27 -rt-2023 Communication: 27 -tt-2023 56. Agreement. . . SK No 228568 A FRESIDEN REPUBLIK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Singapore for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance Singapore (new) Original o4-o2- 23-07 - Receipt: 27 -rr-2023 Communication 27 -LL-2023 57. Agreement. . . SK No 228569 A PRESIDEN REPUBLIK INDONESIA. No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication 57. Agreement between the Republic of Indonesia and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on lncome Sri Lanka Original 03-02- 2L-06- Receipt: 27 -tt-2023 Communication: 27 -rL-2023 Agreement between the Republic of Indonesia and the Republic of T\rnisia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income T\rnisia Original 13-05- t2-o4- Receipt: 27 -Lt-2023 Communication: 27 -tL-2023 SK No 228570 A 59. Agreement. . . FRESIDEN REPUBUK INDONESIA No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force Date of Receipt / Communication Agreement between the Government of the Republic of Indonesia and t]:e Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Ukraine Original 11-04- t996 09-1 1- Receipt: 27-tL-2023 Communication: 27 -tr-2023 Agreement between the Government of the Republic of Indonesia and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income United Arab Emirates (new) Original 24-07 - 20t9 19-08- 202r Receipt: 27 -rr-2023 Communication: 27-rr-2023 Article3... SK No 228571 A PRESIDEN REPUBLIK INDONESIA Article 3 - Transparent Entities Reseruation Pursuant to Article 3(5)(a) of the Convention, the Republic of lndonesia reserves the right for the entirety of Article 3 not to apply to its Covered Tax Agreements. Article 4 - Dual Resident Entities Reseruation Rrrsuant to Article a(3)(c) of the Convention, the Republic of Indonesia reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence. The following agreements contain provisions that are within the scope of this reservation. Listed Agreement Number Other Contracting Jurisdiction Provision Mexico Article 4(3) Pursuant to Article a(3)(e) of the Convention, the Republic of Indonesia reserves the right to replace the last sentence of Article a(1) with the following text for the purposes of its Covered Tax Agreements: "In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement." Notification of Existing houisions in Listed Agreements Pursuant to Article a$l of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3Xb) through (d). The article and paragraph number of each such provision is identified below.

1. Australia. . . SK No 228572 A PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 4(4) Brunei Darussalam Article 4(3) Canada Article 4(3) China (People's Republic ofl Article 4(3) French Article 4(3) Hons Kons (S.A.R) Article 4(3) India Article 4(3) Japan Article 4Ql Lao PDR Article 4(3) Luxembourg Article 4(3) Malavsia Article 4(3) T2 Netherlands Article 4(4) New Zealand Article 4(3) t4 Philippines Article 4(3) Sineapore Article 4(3) Seychelles Article 4(3) t7 Republic of Korea Article 4(3) Switzerland Article 4(3) Thailand Article 4(3) United Kinsdom Article 4[3) 2l United Arab Emirates Article 4(3) United States of America Article 4(4) Vietnam Article 4(3) Beleium Article 4(3) Croatia Article 4(3) Finland Article 4(3) Italv Article 4(3) Norwav Article 4(3) Poland Article 4(3) Oatar Article 4(3) Slovakia Article 4(3) South Africa Article 4(3) T\rrkev Article 4(3) Armenia Article 4(3) Bulearia Article 4(3) Czech Republic Article 4(3) Denmark Article 4(3) SK No 228573 A
2. Egrpt PRESIDEN REPUBLTK INDONESIA Notifications as a consequen@ of the ertension of tlw list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5l,of the Convention, and pursuant to Article 4(4) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article aQl that is not subject to a reservation under Article 4(3Xb) through (d). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication Austria Article 4(3) Receipt: 27 -rL-2023 Communication: 27 -rt-2023 Belarus Article 4(3) Receipt: 27 -tL-2023 Communication: 27 -rt-2023 Germany Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Listed Agreement Number Other Contracting Jurisdiction Provision Erypt Article 4(3) Article 4(4) Hungary Article 4(3) 4l Pakistan Article 4(3) Portugal Article 4(3) Romania Article 4(3) Russia Article 4(3) Serbia Article 4(3) Spain Article 4(3) Sweden Article 4(3) SK No 228574 A
3. Jordan FRESIDEN LIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication Jordan Article 4(3) Receipt: 27 -rL-2023 Communication: 27 -tt-2023 Kuwait Article 4(4) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 Mongolia Article 4(3) Receipt: 27 -tt-2023 Communication 27 -rr-2023 Morocco Article 4(3) Receipt: 27 -Lt-2023 Communication: 27 -tL-2023 Papua New Guinea Article 4(3) Receipt: 27 -rr-2023 Communication: 27 -Lr-2023 Singapore (new) Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Sri Lanka Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 T-rnisia Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 Ukraine Article 4(3) Receipt: 27 -rt-2023 Communication: 27 -tL-2023 United Arab Emirates (new) Article 4(3) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article5... SK No 228575 A PRESIDEN REPUELIK INDONESIA Article 5 - Application of Methods for Elimination of Double Taxation Reseruation Pursuant to Article 5(8) of the Convention, the Republic of Indonesia reserves the right for the entirety of Article 5 not to apply with respect to all of its Covered Tax Agreements. Article 6 - hrrpose of a Covered Tax Agreement Notification of Existing heamble Langaage in Listed Agreements Pursuant to Article 6(5) of the Convention, the Republic of Indonesia considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain(s) preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. Listed Agreement Number Other Contracting Jurisdiction Preamble Text Australia Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Brunei Darussalam DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Canada DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, China (People's Republic of) DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, France Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. SK No 228870 A
4. Hong Kong . . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text Hong Kong (S.A.R) Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; India desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income [and with a view to promoting economic cooperation between the two countries.l Japan Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Lao PDR Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Luxembourg DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, Malaysia desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, t2 Netherlands Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, New Zealand Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, SK No 228577 A
5. Philippines. . . PRESIDEN REPUBLIK TNDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text t4 Philippines Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Singapore DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, t6 Seychelles DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, L7 Republic of Korea DESIRING to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Switzerland DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income Thailand DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, United Kingdom Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of Iiscal evasion with respect to taxes on income and capital sains: 2t United Arab Emirates desiring to <promote and strengthen the economic relation by> concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, United States of America desiring to conclude a convention for the avoidance of double taxation of income and the prevention of fiscal evasion, Vietnam Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, SK No 228920 A 24.Belgium. . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Ot]:er Contracting Jurisdiction Preamble Text Belgium DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Croatia DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income. Finland DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Italy Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, Norway DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to tores on income and on capital, Poland DESIRING to conclude an Agreement for the avoidance of double ta<ation and the prevention of fiscal evasion with respect to taxes on income, Qatar DESIRING, to conclude an Agreement for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income, Slovakia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, South Africa desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income <and to promote and strengthen the economic relations between the two countries.> SK No 228579 A
6. Turkey. . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text T\rrkey DESIRING to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Armenia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Bulgaria DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Czech Republic Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Denmark DESIRING to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Egrpt DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Hungary DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to ta<es on income, Mexico desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 4l Pakistan DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income SK No228580A
7. Portugal . . PRESIDEN IIEPUBLIK INDONESIA Notifications as a conseqttence of tlrc extension of tlle list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 6(5) of the Convention, the Republic of Indonesia considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Preamble Text Portugal Desiring to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to tares on income Romania Desiring <to promote and strengthen the economic relations between the two countries on the basis of national sovereignty and respect of independence, full equal rights, mutual advantage and non-interference in the domestic affairs, and> to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Russia Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Serbia Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income Spain Desiring to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Sweden Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income SK No 228581 A
8. Austria. . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication Austria DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, Receipt: 27 -tt-2023 Communication: 27 -rt-2023 Belarus DESIRING to conclude an Agreement for the Avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Receipt: 27 -tr-2023 Communication: 27 -tt-2023 Germany DESIRING to conlude a new Agreement for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital [with a view to encourage mutual investment and tradel Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Jordan DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Receipt: 27 -rt-2023 Communication: 27 -tt-2023 52.Kuwait... SK No 228582 A FRESIDEN K INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication Kuwait Desiring [to promote their mutual economic relationsl by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital: Receipt: 27 -rr-2023 Communication 27 -tl-2023 Mongolia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Morocco Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Receipt: 27 -tt-2023 Communication 27 -rr-2023 Papua New Guinea Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Receipt: 27 -rL-2023 Communication: 27 -tr-2023 SK No 228583 A
9. Singapore. . . PRESIDEN REFUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication Singapore (new) Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third iurisdictions). Receipt: 27 -rr-2023 Communication: 27 -tr-2023 Sri Lanka DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of Iiscal evasion with respect to taxes on income Receipt: 27 -rr-2023 Communication 27 -rt-2023 T\rnisia DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Receipt: 27 -Lr-2023 Communication: 27 -rr-2023 SK No 228584 A
10. Ukraine. . . PRESIDEN REPUBLIK INDONESIA 40 Listed Agreement Number Other Contracting Jurisdiction Preamble Text Date of Receipt/ Communication Ukraine DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, [and confirming its endeavour to the development and deepening of mutual economic relations.l Receipt: 27 -tt-2023 Communication: 27 -tt-2023 United Arab Emirates (new) INTENDING to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residence of third iurisdictions). Receipt: 27 -tr-2023 Communication: 27 -tL-2023 Article7... SK No 228585 A PRESIDEN REPUBLIK INDONESIA Article 7 - Prevention of Treaty Abuse Notification of Existing Prouisions in Listed Agreements Pursuant to Article 7(l7l(al of the Convention, the Republic of Indonesia considers that the following agreements are not subject to a reservation under Article 7(15)(b) and contain a provision described in Article 7(21. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Hong Kong Article 10 (7) Article 11 (8) Article t2 ffl India Article 24(21through (3) Lao Article 10 pr. 9 Article 11 pr. 9 Article 12 pr.7 United Kingdom Article 11 Article 12 pr pr Mexico Article 11 (8), Article 12 ffl Russia Article 26 Serbia Article 10 pr. 8 Article 11 pr. 8 Article 12 pr.7 Article 13 pr. 6 Notification as a conseryence of the extension of tle list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 7(l7l(al of the Convention, the Republic of Indonesia considers that the following agreement is not subject to a reservation under Article 7(15Xb) and contains a provision described in Article 7(2l.. The article and paragraph number of each such provision is identified below. The additional notification was received and communicated by the Depositary on the dates as indicated below.
11. Papua SK No 228586 A PRESIDEN REPUBLIK INDONESIA Article 8 - Dividend Transfer Transactions Notification of Existing Prouisions in Listed Agreements Pursuant to Article 8(a) of the Convention, the Republic of Indonesia considers that the following agreement contains a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Canada Article 1O(2Xa) France Article 10(2)(a) Japan Article 10(2Xa) T2 Netherland Article 10(2)(a) Beleium Article 10(2)(a) Poland Article 10(2)(a) South Africa Article 1O(2)(a) Armenia Article 1O(2)(a) Romania Article 10t2)(a) Spain Article 10(2)(a) Additional N otification sub sequent to ratification Pursuant to Article 29(61of the Convention, and pursuant to Article 8(4) of the Convention, the Republic of Indonesia considers that the following agreement contains a provision described in Article 8(1) that is not subject to a reservation Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communic ation Papua New Guinea Article 11(8) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Singapore (new) Article 28 Receipt: 27 -tt-2023 Communication: 27 -rr-2023 United Arab Emirates (new) Article 29 Receipt: 27 -tr-2023 Communication: 27 -tt-2023 SK No 228587 A described PRESIDEN TIEPUELIK INDONESIA described in Article 8(3Xb). The article and paragraph number of each such provision is identilied below. The additional notification was received and communicated by the Depositary on the dates as indicated below. Notifications as a consequence of the extension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(51 of the Convention, and pursuant to Article 8(4) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 8(1) that is not subject to a reservation described in Article 8(3Xb). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt / Communication Austria Article 10(2)(a) Receipt: 27 -tt-2023 Communication: 27 -tr-2023 Germany Article 10(1)(a) Receipt: 27 -tt-2023 Communication: 27 -Lt-2023 Singapore (new) Article 10(2)(a) Receipt: 27 -tL-2023 Communication: 27 -tt-2023 Ukraine Article 10(2)(a) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 Article9... Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication L4 Philippines Article 10(2)(a) Receipt: 27 -tt-2023 Communication: 27 -tL-2023 SK No 228588 A PRESIDEN IIEPUBLTK INDONESIA Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property Notification of Claice of Optional Prouisions hrrsuant to Article 9(8) of the Convention, the Republic of Indonesia hereby chooses to apply Article 9(4). Notification of Existing houisions in Listed Agreements Rrrsuant to Article 9(71 of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 13(4) Canada Article 13(3) China (People's Republic ofl Article 13(4) French Article 13(1) Hons Kons (S.A.R) Article 13(4) India Article 13(4) Lao PDR Article 13(4) Malaysia Article 13(3) T4 Philippines Article 13(4) Vietnam Article 13(4) Croatia Article 13(4) Finland Article 13(2) Eeypt Article 13(4) Mexico Article l3l2l Serbia Article 13(4) Notifications as a consequence of the ertension of tle li,st of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(51 of the Convention, and pursuant to Article 9(7) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below.
12. Morocco. . . SK No 228589 A PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication Morocco Article 13(4) Receipt: 27 -rr-2023 Communication: 27 -rt-2023 Singapore (new) Article 13(4) Receipt: 27 -tI-2023 Communication: 27 -tt-2023 Ukraine Article 13(3) Receipt: 27 -rr-2023 Communication 27 -tr-2023 United Arab Emirates (new) Article 13(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions Reseruation hrrsuant to Article 10(5)(a) of the Convention, the Republic of Indonesia reserves the right for the entirety of Article 10 not to apply to its Covered Tax Agreements. Article 11 - Application of Tax Agreements to Restrict a Part5r's Right to Tax its Own Residents Notification of Existing houisions in Listed Agreements Pursuant to Article 11(4) of the Convention, the Republic of Indonesia considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision United Kinedom Article 22 SK No 228590 A Notification. . . PRESIDEN REPUBLIK INDONESIA Notification as a consequence of the ertension of the list of agreements subsequent to ratification Following the inclusion of the additional agreement in its list of agreements pursuant to Article 29(51of the Convention, and pursuant to Article 11(4) of the Convention, the Republic of Indonesia considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below. The additional notification was received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication United Arab Emirates (new) Article 1(2) Receipt: 27 -tL-2023 Communication: 27 -tt-2023 Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies Notification of Existing Prouisions in Listed Agreements Pursuant to Article 12(5) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 5(4)b Brunei Darussalam Article 5(4)a Canada Article 5(4)a China (People's Republic ofl Article 5(5)a France Article 5(4)a Hons Kons (S.A.R) Article 5(5)a India Article 5(5)a Japan Article 5(6)a Lao PDR Article 5(5)a Luxembourg Article 5(5)a Malaysia Article 5(5)a L2 Netherlands Article 5(5)a New Zealand Article 5(5)a l4 Philippines Article 5(4)a Sinsapore Article 5(5)a SK No 228591 A 16.Seychelles... PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Seychelles Article 5(5)a t7 Republic of Korea Article 5(5)a Switzerland Article 5(4)a Thailand Article 5(5)a United Kinsdom Article 5(5)a 2T United Arab Emirates Article 5(5)a United States of America Article 5(4)a Vietnam Article 5(5)a Belsium Article 5(5)a Croatia Article 5(5) Finland Article 5(5)a Italv Article 5(4)a Norway Article 5(5)a Poland Article 5(5)a Oatar Article 5(5la Slovakia Article 5(5)a South Africa Article 5(5) T\rrkev Article 5(5)a Armenia Article 5(5la Bulsaria Article 5(5) Czech Republic Article 5(5) Denmark Article 5(5)a Ee\rpt Article 5(5)a Hungary Article 5(5)a Mexico Article 5(5)a 4t Pakistan Article 5(5)a Portugal Article 5(5) Romania Article 5(5)a Russia Article 5(5)a Serbia Article 5(511) Spain Article 5(5)a Sweden Article 5(4)a Notifications as a consequence of the ertension of tlrc list of agreements sub sequent to ratification Following the inclusion of the additional agreement in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 12(5) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below.
13. Austria. . . SK No 228592 A PRESTDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt / Communication Austria Article 5(5)a Receipt: 27 -tr-2023 Communication: 27 -rt-2023 Belarus Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -tL-2023 Germany Article 5(5)a Receipt: 27 -LL-2023 Communication: 27 -tt-2023 Jordan Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -LL-2023 Kuwait Article 5(7)a Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Mongolia Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Morocco Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -Lt-2023 Papua New Guinea Article 5(5)a Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Singapore (new) Article 5(5)a Receipt: 27 -LI-2023 Communication: 27 -tr-2023 Sri Lanka Article 5(5)a Receipt: 27 -tt-2023 Communication 27 -tt-2023 SK No 228593 A 58.T\rnisia... FRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication T\rnisia Article 5(5)a Receipt: 27 -LL-2023 Communication: 27 -rr-2023 Ukraine Article 5(5)a Receipt: 27 -rr-2023 Communication: 27 -tt-2023 United Arab Emirates (new) Article 5(5)a and 5(5.1) Receipt: 27 -tL-2023 Communication: 27 -tl-2023 Rrrsuant to Article 12(61of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 12(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 5(5) Brunei Darussalam Article 5(6) Canada Article 5(6) China (People's Republic ofl Article 5(7) France Article 5(6) Hons Kons (S.A.R) Article 5(6) India Article 5(7) Japan Article 5(8) and Protocol 1 Lao PDR Article 5(7) Luxembourq Article 5(7) Malaysia Article 5(6) L2 Netherlands Article 5(7) New Zealand Article 5(6) t4 Philippines Article 5(6) Singapore Article 5(7) t6 Seychelles Article 5(6) t7 Republic of Korea Article 5(7) Switzerland Article 5(6) Thailand Article 5(7) SK No 228594 A
14. United. . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision United Kinedom Article 5(7) 2l United Arab Emirates Article 5(6) United States of America Article 5(5) Vietnam Article 5(7) Beleium Article 5(6) Croatia Article 5(6) Finland Article 5(7) Italv Article 5(61 Norway Article 5(7) Poland Article 5(7) Oatar Article 5(7) Slovakia Article 5(6) South Africa Article 5(6) Turkey Article 5(6) Armenia Article 5(7) Bulgaria Article 5(6) Czech Republic Article 5(7) Denmark Article 5(6) Eevpt Article 5(7) Hungary Article 5(7) Mexico Article 5(7) 4t Pakistan Article 5(7) Portueal Article 5(6) Romania Article 5(7) Russia Article 5(7) Serbia Article 5(7) Spain Article 5(7) Sweden Article 5(6) Notifications as a consequence of the ertension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 12(61of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 12(3)(b). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. 48.Austria... SK No 228595 A FRESIDEN REPUBLTK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicati on Austria Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Belarus Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -lt-2023 Germany Article 5(7) Receipt: 27 -Lr-2023 Communication: 27 -tt-2023 Jordan Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 Kuwait Article 5(9) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Mongolia Article 5(7) Receipt: 27 -Lt-2023 Communication: 27 -tt-2023 Morocco Article 5(7) Receipt: 27 -rt-2023 Communication: 27 -rr-2023 Papua New Guinea Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Singapore (new) Article 5(7) Receipt: 27 -tt-2023 Communication: 27 -rr-2023 Sri Lanka Article 5(7) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 SK No 228596 A 58.T\rnisia... PRESIDEN REPUBLTK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicati on T\rnisia Article 5(6) Receipt: 27 -LL-2023 Communication: 27 -rr-2023 Ukraine Article 5(6) Receipt: 27 -tt-2023 Communication: 27 -rt-2023 United Arab Emirates (new) Article 5(6) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions Notiftcation of Clwice of Optional Proufsfons Pursuant to Article 13(7) of the Convention, the Republic of Indonesia hereby chooses to apply Option A under Article 13(1). Notification of Existing houisions in Listed Agreements Pursuant to Article 13(7) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 13(5Xa). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 5(3) Brunei Darussalam Article 5(3) Canada Article 5(3) China (People's Republic ofl Article 5(4) France Article 5(3) Hong Kons (S.A.R) Article 5(4) India Article 5(4) Japan Article 5(4)
15. Lao SK No 228597 A FRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Lao PDR Article 5(4) Luxembourg Article 5(4) Malaysia Article 5(3) T2 Netherlands Article 5(4) New Zealand Article 5(4) t4 Philippines Article 5(3) Sinsapore Article 5(3) Seychelles Article 5(4) t7 Republic of Korea Article 5(4) Switzerland Article 5(3) Thailand Article 5(4) United Kinsdom Article 5(4) 2t United Arab Emirates Article 5(4) United States of America Article 5(3) and Protocol (With reference to Ad Article 5, paragraph 3) Vietnam Article 5(4) Belsium Article 5(4) Croatia Article 5(4) Finland Article 5(4) Italy Article 5(3) and Protocol a) Norwav Article 5(4) Poland Article 5(4) Oatar Article 5(4) Slovakia Article 5(4) South Africa Article 5(4) Turkey Article 5(4) Armenia Article 5(4) Bulearia Article 5(4) Czech Republic Article 5(4) Denmark Article 5(4) Erypt Article 5(4) Hungary Article 5(a) and Protocol 2), 3), and 4) Mexico Article 5(4) 4l Pakistan Article 5(4) Portueal Article 5(4) Romania Article 5(4) Russia Article 5(4) SK No 228598 A
16. Serbia. . . PRESIDEN REPUBLIK INDONESIA Notifications as a corlsequence of tle extension of the list of agreements sub s equent to r atification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 13(7) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communicati on Austria Article 5(4) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 Belarus Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Germany Article 5(4) Receipt: 27 -rt-2023 Communication: 27 -tL-2023 Jordan Article 5(4) Receipt: 27 -rr-2023 Communication 27 -rr-2023 Listed Agreement Number Other Contracting Jurisdiction Provision Serbia Article 5(4) Spain Article 5(4) and Protocol I Sweden Article 5(3) SK No 228599 A 52.Kuwait... PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communicati on Kuwait Article 5(6) Receipt: 27 -rt-2023 Communication: 27 -tt-2023 Mongolia Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Morocco Article 5(4) Receipt: 27 -LL-2023 Communication: 27 -tt-2023 Papua New Guinea Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tL-2023 Singapore (new) Article 5(3) Receipt: 27 -tt-2023 Communication: 27 -LL-2023 Sri Lanka Article 5(4) Receipt: 27 -tr-2023 Communication: 27 -LL-2023 T\rnisia Article 5(4) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Ukraine Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 United Arab Emirates (new) Article 5(4) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Article14... SK No 228600 A PRESIDEN REPUBLTK INDONESIA Article 14 - Splitting-up of Contracts Notification of Exi,sting Prouisions in Listed Agreements Pursuant to Article L4(41of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article A(21 that is not subject to a reservation under Article 14(3Xb). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision New Zealand Protocol (With reference to Article s[b), second sentence and third sentence t2 Netherlands Article 25 Norwav Article 21 Article 16 - Mutual Agreement Procedure Reseruation Pursuant to Article 16(5)(a) of the Convention, the Republic of Indonesia reserves the right for the first sentence of Article 16(1) not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD lG2O BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer's objection to be justified. SK No 228601 A Notification PRESIDEN REPUBLTK INDONESIA Notification of Existing Prouisions in Listed Agreements Pursuant to Article 16(6)(b)(il of the Convention, the Republic of Indonesia considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Canada Article 24(ll, second sentence Luxembourg Article 25(1), second sentence New Zealand Article 24(Ll, second sentence t4 Philippines Article 25(1), second sentence Seychelles Article 25(1), second sentence Switzerland Article 23(ll, second sentence Thailand Article 25(1), second sentence 2L United Arab Emirates Article 25(1), second sentence Italy Article 25(Ll, second sentence Poland Article 24(ll, second sentence Qatar Article 25(1), second sentence South Africa Article 24(Ll, second sentence Bulgaria Article 24(ll, second sentence Egrpt Article 25(1), second sentence Hungary Article 25(1), second sentence 4t Pakistan Article 26(Ll, second sentence SK No 228602 A 42.Portugal . . . PRESIDEN REPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Portugal Article 25(1), second sentence Romania Article 26(Ll, second sentence Russia Article 23(ll, second sentence Serbia Article 25(1), second sentence Spain Article 26(Il, second sentence NotificatiolLs as a consequence of tle ertension of tlrc list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6Xb)(i) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicatio n Austria Article 26(Ll, second sentence Receipt: 27 -tr-2023 Communication: 27 -tr-2023 Germany Article 25(Ll, second sentence Receipt: 27 -Lt-2023 Communication: 27 -tt-2023 Jordan Article 25(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023
17. Sri Lanka. . . SK No 228603 A FRESIDEN R.EPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/Communicatio n Sri Lanka Article 25(1), second sentence Receipt: 27 -tr-2023 Communication: 27 -tl-2023 Ukraine Article 25(1), second sentence Receipt: 27 -tt-2023 Communication: 27 -rt-2023 United Arab Emirates (new) Article 25(1), second sentence Receipt: 27 -tr-2023 Communication: 27 -tt-2023 hrrsuant to Article 16(6[b[ii) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 25(1), second sentence Brunei Darussalam Article 26(ll, second sentence China (People's Republic ofl Article 25(L), second sentence France Article 26(ll, second sentence Hong Kong (S.A.R) Article 24(ll, second sentence India Article 26(ll, second sentence Japan Article 25(1), second sentence Lao PDR Article 25(1), second sentence SK No 228604 A
18. Malaysia PRESIDEN REPUBLIK INDONESIA Notifications as a consequence of the ertension of the list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(bxii) of the Convention, the Republic of Indonesia considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. The additional notilications were received and communicated by the Depositary on the dates as indicated below. 49.Belarus... Listed Agreement Number Other Contracting Jurisdiction Provision Malaysia Article 24(ll, second sentence t2 Netherlands Article 27(Ll, second sentence Singapore Article 25(1), second sentence t7 Republic of Korea Article 25(1), second sentence United States of America Article 25(1), second sentence Vietnam Article 25(1), second sentence Belgium Article 24(Il, second sentence Croatia Article 24(ll, second sentence Finland Article 24(ll, second sentence Norway Article 26(ll, second sentence Slovakia Article 25(1), second sentence Armenia Article 26(Il, second sentence Denmark Article 25(1), second sentence Mexico Article 25Ql Sweden Article 25(1), second sentence SK No 228605 A PRESIDEN REPUBLIK INDONESIA Listed Agreeme nt Number Other Contracting Jurisdiction Provision Date of Receipt/ Communica tion Belarus Article 25(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Kuwait Article 26(Il, second sentence Receipt: 27 -rr-2023 Communication: 27 -rr-2023 Mongolia Article 25(1), second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Morocco Article 25(1), second sentence Receipt: 27 -rt-2023 Communication: 27 -Lt-2023 Papua New Guinea Article 26(ll, second sentence Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Singapore (new) Article 25(1), second sentence Receipt: 27 -tL-2023 Communication: 27 -tt-2023 T\rnisia Article 24(Ll, second sentence Receipt: 27 -tL-2023 Communication 27 -tt-2023 Notification of Listed Agreements Not Containing Existing Prouisions Pursuant to Article 16(6XcXii) of the Convention, the Republic of Indonesia considers that the following agreements do not contain a provision described in Article 16(4xb[ii). SK No 228606 A
19. Brunei FRESIDEN REFUBLIK INDONESIA Additional N otification sub seEtent to ratification hrrsuant to Article 29(61of the Convention, and pursuant to Article 16(6Xc)(ii) of the Convention, the Republic of Indonesia considers that the following agreement does not contain a provision described in Article 16(4)(bxii). The additional notification was received and communicated by the Depositary on the dates as indicated below. Listed Aqreement Number Other Contracting Jurisdiction Brunei Darussalam Canada China (People's Republic ofl France Luxembourg Malavsia t2 Netherlands New Zealand t4 Philippines L6 Sevchelles Switzerland t9 Thailand United Kinsdom 2t United Arab Emirates Vietnam Belsium Croatia Italy Poland Oatar Slovakia T:rkey Armenia Bulsaria Czech Republic Egypt Mexico Portusal Romania Russia Serbia Spain SK No 228607 A
20. South PRESIDEN REPUBLIK INDONESIA Notificatioins os a consequence of the extension of tlrc list of agreements sub s equent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 16(6)(c)(ii) of tJ:e Convention, the Republic of Indonesia considers that the following agreements do not contain a provision described in Article 16(4xbxii). The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Date of Receipt/ Communication Austria Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Belarus Receipt: 27 -tr-2023 Communication: 27 -LL-2023 Jordan Receipt: 27 -tt-2023 Communication: 27 -rt-2023 Kuwait Receipt: 27 -rt-2023 Communication: 27 -rr-2023 Mongolia Receipt: 27 -rr-2023 Communication: 27 -tr-2023 54.Morocco... Listed Agreement Number Other Contracting Jurisdiction Date of Receipt / Communication South Africa Receipt: 27 -LL-2023 Communication 27 -tL-2023 SK No 228608 A PRESIDEN T1EPUBLIK INDONESIA Listed Agreement Number Other Contracting Jurisdiction Date of Receipt/ Communication Morocco Receipt: 27 -tr-2023 Communication: 27 -tt-2023 Papua New Guinea Receipt: 27 -rr-2023 Communication: 27 -LL-2023 Sri Lanka Receipt: 27 -rr-2023 Communication: 27 -tt-2023 T\rnisia Receipt: 27 -tt-2023 Communication: 27 -Lt-2023 Ukraine Receipt: 27 -rr-2023 Communication: 27 -rr-2023 United Arab Emirates (new) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Pursuant to Article 16(6XdXi) of the Convention, the Republic of Indonesia considers that the following agreements do not contain a provision described in Article 16(a)(c)(i). Listed Agreement Number Other Contractine Jurisdiction Australia France United States of America Pursuant to Article 16(6[dxii) of the Convention, the Republic of Indonesia considers that the following agreements do not contain a provision described in Article 16(a)(c)(ii). SK No 228609 A
21. Australia PRESIDEN REPUBLIK INDONESIA Article 17 - Conesponding Adjustments Notification of Existing houisions in Listed Agreements Rrrsuant to Article 17(41of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 17(21. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision Australia Article 9(3) Brunei Darussalam Article 9(2) China (People's Republic ofl Article 9(2) Hons Kons (S.A.R) Article 9(2) India Article 9(2) Lao PDR Article 9(2) Luxembourg Article 9(2) L2 Netherlands Article 9(2) Sevchelles Article 9(2) t7 Republic of Korea Article 9(2) United Kinsdom Article 21(5) 2l United Arab Emirates Article 9(2) United States of America Article 9(3) Vietnam Article 9(2) Croatia Article 9(2) Finland Article 9(2) Poland Article 9(2) Oatar Article 9(2) Slovakia Article 9(2) South Africa Article 9(2) T\rrkey Article 9(2) Armenia Article 9(2) Bulearia Article 9(2) Listed Asreement Number Other Contracting Jurisdiction Australia Canada United Kinedom Belgium Italy Denmark SK No 228610 A
22. Denmark PR,ESIDEN REPUBLIK INDONESIA Notifications as a consequence of the ertension of the list of agreements sub sequent to ratification Following the inclusion of the additional agreements in its list of agreements pursuant to Article 29(5) of the Convention, and pursuant to Article 17(41of the Convention, the Republic of Indonesia considers that the following agreements contain a provision described in Article 17(2l.. The article and paragraph number of each such provision is identified below. The additional notifications were received and communicated by the Depositary on the dates as indicated below. Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication Belarus Article 9(2) Receipt: 27 -tr-2023 Communication: 27 -tt-2023 Jordan Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -tL-2023 Kuwait Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -LL-2023 Mongolia Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -rt-2023
23. Morocco. . . Listed Agreement Number Other Contracting Jurisdiction Provision Denmark Article 9(2) Eeypt Article 9(2) Mexico Article 9(2) 4T Pakistan Article 9(2) Portueal Article 9(2) Serbia Article 9(2) Sweden Article 9(2) SK No 228611 A PRESIDEN REPUBLIK INDONESIA Article 35 - Entry into Effect Notification of Cltoice of Optional Proufsfons Pursuant to Article 35(3) of the Convention, solely for the purpose of its own application of Article 35(1)(b) and 5(b), the Republic of Indonesia hereby chooses to replace the reference to "taxable periods beginning on or after the expiration of a period" with a reference to "taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period". Listed Agreement Number Other Contracting Jurisdiction Provision Date of Receipt/ Communication Morocco Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -tt-2023 Papua New Guinea Article 9(2) Receipt: 27 -tt-2023 Communication: 27 -tt-2023 Singapore (new) Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -tr-2023 Sri Lanka Article 9(2) Receipt: 27 -LL-2023 Communication 27 -Lt-2023 Ukraine Article 9(2) Receipt: 27 -rr-2023 Communication: 27 -rr-2023 United Arab Emirates (new) Article 9(2) Receipt: 27 -tr-2023 Communication: 27 -rr-2023 SK No 228612 A Reseruation PRESIDEN REPUBLIK INDONESIA Reseruation Pursuant to Article 35(6) of the Convention, the Republic of Indonesia reserves the right for Article 35(4) not to apply with respect to its Covered Tax Agreements. Pursuant to Article 35(7)(a) of the Convention, the Republic of Indonesia reserves the right to replace: i) the references in Article 35(1) and (4) to "the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement"; and ii) the references in Article 35(5) to "the date of the communication by the Depositary of the notification of the extension of the list of agreements"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement"; iii) the references in Article 28(9)(a) to "on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation"; and iv) the reference in Article 28(9Xb) to "on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement"; v) the references in Article 29(61(al to "on the date of the communication by the Depositary of the additional notification"; and vi) the reference in Article 29(6Xb) to "on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement"; SK No 228613 A vii) the references . FRESIDEN REPUBLIK INDONESIA vii) the references in Article 36(1) and (2) (Entry into Effect of Part VI) to "the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement"; and viii) the reference in Article 36(3) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the notification of the extension of the list of agreements"; ix) the references in Article 36(4) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the notification of withdrawal of the reservation", "the date of the communication by the Depositary of the notification of replacement of the reservation" and "the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation"; and x) the reference in Article 36(5) (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the additional notification"; with references to "30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described. in paragraphT of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement". PRESIDENT OF THE REPUBLI OF INDONESIA, JOKO WIDODO ttd Salinan sesuai dengan aslinya KEMENTERIAN SEKRETARIAT NEGARA INDONESIA undangan dan Hukrrm, SK No 228864 A Djaman