eyid-tax-alert-January-2026

New Procedures for the Application of Double Taxation Agreements

This tax alert covers the Minister of Finance (MoF) regulation No. 112 Year 2025 (PMK-112) in relation to procedures for the application of Double Taxation Agreements (DTA or Tax Treaty). PMK-112 is the implementing regulation of Article 50(2) of Government Regulation No. 55 Year 2022 and is effective on 31 December 2025. Further details can be found in the publication