To implement Double Tax Avoidance (DTA), a Certificate of Domicile is needed.

Effective the 1st January 2010, the Certificate of Domicile should use Form DGT 1 or DGT 2 as defined by PER-61/09.

Please be aware that without Certificate of Domicile using Form DGT 1 or DGT 2, the DTA can’t be implemented and the general tariff of PPh 26 would be applied.