Halaman:Peraturan Menteri Keuangan RI Nomor 81 Tahun 2024.pdf/412

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Pajak Luar Negeri tidak menjalankan kegiatan atau usaha di Indonesia melalui suatu bentuk usaha tetap; dan (a statement letter made by the claimant mentioning that claimant conducted business or activities in Indonesia not through a permanent establishment, and)

surat keterangan dari Pemotong/Pemungut Pajak mengenai lamanya pelaksanaan pemberian/ penyediaan jasa di Indonesia;
(a statement letter issued by the Indonesian withholding tax agent mentioning that the claimant rendered services in Indonesia for a period not more than the period stipulated in the DTC to constitute a permanent establishment)

penghasilan dari penjualan atau pengalihan saham perusahaan di Indonesia:
(gain from the alienation of shares)
1. perjanjian penjualan atau pengalihan saham; dan (the agreement related to the alienation of shares of a company situated in Indonesia; and)
2. akta pemindahan hak atas saham yang dijual atau dialihkan dari perusahaan di Indonesia yang sahamnya dijual atau dialihkan;
  (Notary deed on transfer of right of the alienated shares)
premi asuransi dan premi reasuransi:
(insurance or reinsurance premium)
1. polis asuransi/reasuransi; dan (the insurance policy; and)
2. notice of premium computation;
branch profit bentuk usaha tetap:

(branch profit of permanent establishment))
1. Surat Pemberitahuan Tahunan Pajak Penghasilan bentuk usaha tetap; dan
  (the annual income tax return of the related permanent establishment that situated in Indonesia; and)
2. surat keterangan Wajib Pajak bentuk usaha tetap yang menerangkan alasan pemotongan pajak atas branch profit;
  (a statement letter issued by the permanent establishment who acts as the withholding tax agent concerning the ground of the tax withholding)
penghasilan lainnya: (other income)
1. pernyataan Pemotong/Pemungut Pajak bahwa Subjek Pajak Luar Negeri adalah pemilik sah atas penghasilan; dan
  (a statement letter issued by the Indonesian withholding tax agent mentioning that the
  Claimant is the rightful owner of the income; and)
2. penjelasan Subjek Pajak Luar Negeri mengenai substansi penghasilan; dan
  (a description by the claimant regarding the substance of income, including the underlying transaction; and)

Dokumen tambahan bagi Subjek Pajak Luar Negeri selain Orang Pribadi, yaitu:

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