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new day, new cases .... Yeah ... Today there are questions about the Regulation of the Director General of Taxation Number PER-61/PJ/2009 5 November 2009 concerning Procedures for Implementation of Double Taxation Avoidance Agreement (P3B) which is connected to the Regulation of the Director General of Taxation Number PER-62/PJ/2009 November 5, 2009 concerning the Prevention of Abuse of Double Taxation Avoidance Agreement which are both implemented starting January 1, 2010.
PER 61 Appendix I of the Implementation Procedures P3B on Item A number 7 which is a requirement that must be met for P3B can be applied to Foreign Taxpayers (WPLN) mentioned that, Cutting / tax collector must perform research procedures include the answer as if SKD follows:
a. "No" in Item 3 Part IV; or
b. "Yes" in Item 6 Part V; or to clause 13 On the next line reads:

P3B not apply in case any of the answers WPLN income recipients not in accordance with the letter a, b, or c above.

In a bold bagian2, will lead to interpretations that can confuse WP. Are all the points a, b, c must be filled in with answers as you specify? But why mention P3B next section does not apply if any of the answers do not fit? While these three items was located on part / parts of different governing different things (details, please refer to themselves). :-) I think it
, "or" is a form of options, one or more of several options.

When try to confirm the source, turns out emang true there are some mistakes that will be corrected by issuing the SE, as soon as possible.

Well ... we just wait it deh SE ... Hopefully it Ntar SE can give insight ... oiya, item 7 to clause 13 which referred to, was just to point 12 aja.
^ _ ^ Greetings


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