How to Apply for a Non-Resident Taxpayer CoD via Coretax DGT

With the full implementation of the coretax administration system from 1 January 2025, access to tax services has shifted to Coretax DGT. One such service is the application for a certificate of domicile (CoD) for non-resident taxpayers.

Previously, applications for a Certificate of Domicile (CoD) for non-resident taxpayers (wajib pajak luar negeri/WPLN in Indonesian) were submitted via DJP Online. However, from 1 January 2025, applications for a CoD may be submitted through Coretax DGT.

Pursuant to PER-25/PJ/2018, a CoD for a non-resident taxpayer is a certificate in the form of a form completed by the non-resident taxpayer and ratified by the competent authority of a tax treaty partner in connection with the application of the tax treaty.

When applying for a CoD, the non-resident taxpayer must also complete the DGT form. In relation to this, DDTCNews now shares the procedure for applying for a CoD for non-resident taxpayers via the Coretax DGT application. First, access the Coretax DGT portal.

Next, the individual taxpayer/representative/attorney acting as the withholding tax/income tax collection agent on income received by the non-tax resident accesses Coretax DGT and logs in using their national identification number (nomor induk kependudukan/NIK in Indonesian) or 16-digit individual taxpayer identification number (TIN).

The representative/attorney then selects impersonating as the entity/individual being represented. After that, the individual taxpayer/representative/attorney selects the Taxpayer Services menu. Then, select Administrative Services and click Create Administrative Service Application.

Next, the representative/attorney selects the Reference Number. The individual taxpayer/representative/attorney then selects the service type Certificate of Domicile and the sub-service type Certificate of Domicile for Non-Resident Taxpayers.

The individual taxpayer/representative/attorney then clicks Case Flow and proceeds to fill in the data of the non-tax resident constituting the taxpayer's counterparty. Once completed, click Save and press Create PDF. The system will then automatically generate the Receipt for the CoD for Non-Resident Taxpayers.

After that, the individual taxpayer/representative/attorney presses the button to proceed, and the system will record the CoD for non-tax residents in the facilities list and send the Certificate of Taxpayer Residency (CoD for tax residents) to Coretax DGT. Done. (rig)