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NOTICE ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA |
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(No. 105 [2003] of the State Administration of Taxation September 3, 2003 and has come into force as of August 25, 2003) |
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SUBJECT : TAX TREATIES; DOUBLE TAXATION & PREVENTION OF TAX EVASION; INDONESIA |
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 09/03/2003 |
IMPLEMENT DATE : 08/25/2003 |
LENGTH : 154 words |
TEXT : |
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Regarding the Agreement concluded between the Government of the People's Republic of China and the Government of the Republic of Indonesia in Jakarta on November 7, 2001 concerning the Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Taxes on Income, the foreign ministry of the People's Republic of China and that of the Republic of Indonesia have presented a note to each other separately on August 12, 2003 and August 25, 2003, confirming that the legal procedures for effectiveness of the Agreement have been completed. In accordance with Article 28, the Agreement shall become effective on August 25, 2003, and be applicable to any taxation in any of the tax year beginning on January 1, 2004 and thereafter. The State Administration of Taxation printed and distributed the text of the above said Agreement to you by Letter No.891 [2003] on December 7, 2001. Please comply with and implement the Agreement.
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