Indonesia Withholding Tax art.23 Tax Exemption Letter (Surat Keterangan Bebas/ "SKB")

Singapore-Indonesia Tax treaty exemption

According to the tax treaty concluded between Singapore and Indonesia as well as the Indonesian withholding tax regulations under Article 26, platform service fees charged by TikTok Pte. Ltd and Logisics fees charged by Tokgistic Pte. Ltd to Indonesian Merchants should be exempt from withholding tax Article 26 in Indonesia.Please find below the DGT form and Certificate of Residence ("COR") of TikTok Pte. Ltd. and Tokgistic Pte. Ltd. to file along with your art. 26 withholding tax returns. The DGT forms and COR will be updated each year to stay valid. Kindly note that from 1 Feb 2019, the Singapore IRAS no longer accepts any requests to certify Singapore tax residency on DGT forms. The DGT Form will be valid for the calendar year as stated in the COR. See more at Inland Revenue Authority of Singapore - COR. TikTok cannot advise you on tax matters. For further questions on the DGT forms or SKB usage on Withholding Tax Returns reporting, please consult your tax advisor, or visit the Indonesian Directorate General of Taxes website.