LegalizeResolução da Assembleia da República n.º 64/2006 — Aprova o Acordo entre a República Portuguesa e a República da Indonésia para Evitar a Dupla Tributação e Prevenir a…
Este é o ato tal como foi publicado. As alterações posteriores não estão incorporadas no texto: cada uma é um ato autónomo neste repositório e uma entrada no historial desta lei.
Aprova o Acordo entre a República Portuguesa e a República da Indonésia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinado em Lisboa em 9 de Julho de 2003
1 - a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State;
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
Is a national of that State; or
ii) Did not become a resident of that State solely for the purpose of rendering the services.
2 - a) Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or subdivision or authority or body shall be taxable only in that State.
However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3 - The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision, or a local authority or a statutory body thereof.
Article 20
Professors and researchers
1 - An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, solely for the purposes of teaching or scientific research at an university, college, school, or other similar educational or scientific research institution which is recognised as non-profitable by the Government of that other State, or under an official programme of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research.
2 - The preceding provision of this article shall also apply to an individual who carries out research within the scope of a scholarship granted by a government, religious, charitable, scientific, literary or educational organisation, if such scholarship is exempt from tax.
Article 21
Students
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 22
Other income
1 - Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing articles of this Agreement other than income in the form of lotteries and prizes shall be taxable only in that State.
2 - The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of article 7 or article 14, as the case may be, shall apply.
Article 23
Method for elimination of double taxation
1 - In the case of Portugal double taxation shall be eliminated as follows:
Where a resident of Portugal derives income which, in accordance with the provisions of this Agreement, may be taxed in Indonesia, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Indonesia. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Indonesia;
Where in accordance with any provisions of this Agreement income derived by a resident of Portugal is exempt from tax in Portugal, Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
2 - In the case of Indonesia, where a resident of Indonesia derives income from Portugal, the amount of tax on that income payable in Portugal in accordance with the provisions of this Agreement may be credited against the tax levied in Indonesia imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax in Indonesia on that income computed in accordance with its taxation laws and regulations.
Article 24
Non-discrimination
1 - Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of article 1, also apply to persons who are not residents of one or both of the Contracting States.
2 - The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. Nothing in this provision shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3 - Except where the provisions of paragraph 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4 - Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5 - In this article, the term «taxation» means taxes which are the subject of this Agreement.
Article 25
Mutual agreement procedure
1 - Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of article 24, to that of the Contracting State of which he is a national. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2 - The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement.
3 - The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4 - The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Article 26
Exchange of information
1 - The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2 - In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
To supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Article 27
Members of diplomatic missions and consular posts
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special agreements.
Article 28
Entry into force
1 - This Agreement shall enter into force on the later of the dates on which the respective Governments notify each other in writing that the formalities constitutionally required in their respective States have been complied with.
2 - This Agreement shall apply:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January of the year next following the year in which this Agreement enters into force;
ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January of the year next following the year in which this Agreement enters into force;
In Indonesia:
In respect of tax withheld at the source to income derived on or after 1 January in the year next following that in which the Agreement enters into force; and
ii) In respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force.
Article 29
Termination
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before the thirtieth day of June of any calendar year following after the period of five years from the year in which the Agreement enters into force. In such case, the Agreement shall cease to have effect:
In Portugal:
In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following that in which the notice of termination is given;
ii) In respect of other taxes, as to income arising in the fiscal year beginning on or after the first day of January in the year next following that in which the notice of termination is given;
In Indonesia:
In respect of tax withheld at source to income derived on or after 1 January in the year next following that in which the notice of termination is given;
ii) In respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the notice of termination is given.
In witness whereof the undersigned, duly authorised thereto, have signed this Agreement.
Done in duplicate at Lisbon this 9th day of July, 2003, in the Portuguese, Indonesian, and English languages, all texts being equally authentic. In case of any divergence of interpretation or application of this Agreement the English text shall prevail.
For the Portuguese Republic:
António Martins da Cruz, Minister for Foreign Affairs.
For the Republic of Indonesia:
N. Hassan Wirajuda, Minister for Foreign Affairs.
PROTOCOL
At the moment of signing the Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income, this day concluded between the Portuguese Republic and the Republic of Indonesia, the undersigned have agreed that the following provisions shall form an integral part of the Agreement.
Ad article 5, paragraph 2, i)
For the purposes of paragraph 2, i), of article 5, the activities referred to must be carried on in the other state for a period or periods exceeding in the aggregate 30 days in any period of 12 months, and shall be deemed not to include:
One or any combination of the activities mentioned in paragraph 4 of article 5;
Towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;
The transport of supplies or personnel by ships or aircraft in international traffic.
Ad article 5, paragraph 4
It is understood that the provisions of article 5 paragraph 4 subparagraphs a) and b) do not refer to delivery accompanied with the respective sales.
Ad article 22
The term «prizes» means any remuneration of any kind received in respect of competition other than referred to under article 17.
In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol.
Done in duplicate at Lisbon this 9th day of July, 2003, in the Portuguese, Indonesian and English languages, all texts being equally authentic. In case of any divergence of interpretation or application of this Protocol, the English text shall prevail.
For the Portuguese Republic:
António Martins da Cruz, Minister for Foreign Affairs.
For the Republic of Indonesia:
N. Hassan Wirajuda, Minister for Foreign Affairs.
A consulta deste documento não substitui a leitura do Diário da República correspondente. Não nos responsabilizamos por eventuais incorreções resultantes da transcrição do original para este formato.
Este texto é publicado ao abrigo das condições de reutilização do próprio DRE, não ao abrigo de uma licença Legalize nem de domínio público.
DRE
Acesso universal e gratuito ao Diário da República, nos termos do artigo 3.º do Decreto-Lei n.º 83/2016, de 16 de dezembro, que abrange a impressão, o arquivo, a pesquisa e o livre acesso ao conteúdo dos atos publicados, em formatos eletrónicos de acesso aberto; e do regime de dados abertos da Lei n.º 68/2021, de 26 de agosto. A edição eletrónica é a que faz fé (eli:legal_value = official).