Permanent Establishment Time Test

Certain activities may give rise to the creation of a PE if they are conducted in Indonesia for more than a certain period of time. The following is a summary of these periods for the activities specified in the relevant tax treaties:

Bldg. Site Construction Installation Assembly Supervisory Activities Other Services
1.  Algeria 3 months 3 months 3 months 3 months 3 months
2.  Australia 120 days 120 days 120 days 120 days 120 days
3.  Austria 6 months 6 months 6 months 6 months 3 months
4.  Bangladesh 183 days 183 days 183 days 183 days 91 days
5.  Belgium 6 months 6 months 6 months 6 months 3 months
6.  Brunei 183 days 3 months 3 months 183 days 3 months
7.  Bulgaria 6 months 6 months 6 months 6 months 120 days
8.  Canada 120 days 120 days 120 days 120 days 120 days
9.  China 6 months 6 months 6 months 6 months 6 months
10. Croatia 6 months 6 months 6 months 6 months 3 months
11. Czech Republic 6 months 6 months 6 months 6 months 3 months
12. Denmark 6 months 6 months 6 months 6 months 3 months
13. Egypt 6 months 4 months 4 months 6 months 3 months
14. Finland 6 months 6 months 6 months 6 months 3 months
15. France 6 months 6 months 183 days 183 days
Bldg. Site Construction Installation Assembly Supervisory Activities Other Services
16. Germany 6 months 6 months
17. Hong Kong 183 days 183 days 183 days 183 days 183 days
18. Hungary 3 months 3 months 3 months 3 months 4 months
19. India 183 days 183 days 183 days 183 days 91 days
20. Iran 6 months 6 months 6 months 6 months 183 days
21. Italy 6 months 6 months 6 months 6 months 3 months
22. Japan 6 months 6 months 6 months
23. Jordan 6 months 6 months 6 months 6 months 1 months
25. Korea (South) 6 months 6 months 6 months 6 months 3 months
26. Kuwait 3 months 3 months 3 months 3 months 3 months
27. Luxembourg 5 months 5 months 5 months 5 months
28. Malaysia 6 months 6 months 6 months 6 months 3 months
29. Mexico 6 months 6 months 6 months 6 months 91 days
30. Mongolia 6 months 6 months 6 months 6 months 3 months
31. Morocco 6 months 6 months 6 months 60 days
32. Netherlands 6 months 6 months 6 months 6 months 3 months
33. New Zealand 6 months 6 months 6 months 6 months 3 months
34. Norway 6 months 6 months 6 months 6 months 3 months
35. Pakistan 3 months 3 months 3 months 3 months
Bldg. Site Construction Installation Assembly Supervisory Activities Other Services
36. Papua NewGuinea 120 days 120 days 120 days 120 days 120 days
37. Philippines 6 months 3 months 3 months 6 months 183 days
38. Poland 183 days 183 days 183 days 183 days 120 days
39. Portugal 6 months 6 months 6 months 6 months 183 days
40. Qatar 6 months 6 months 6 months 6 months 6 months
41. Romania 6 months 6 months 6 months 6 months 4 months
42. Russia 3 months 3 months 3 months 3 months
43. Seychelles 6 months 6 months 6 months 6 months 3 months
44. Singapore 183 days 183 days 183 days 6 months 90 days
45. Slovakia 6 months 6 months 6 months 6 months 91 days
46. South Africa 6 months 6 months 6 months 6 months 120 days
47. Spain 183 days 183 days 183 days 183 days 3 months
48. Sri Lanka 90 days 90 days 90 days 90 days 90 days
49. Sudan 6 months 6 months 6 months 6 months 3 months
50. Suriname 6 months 6 months 6 months 6 months 91 days
51. Sweden 6 months 6 months 6 months 6 months 3 months
52. Switzerland 183 days 183 days 183 days 183 days
53. Syria 6 months 6 months 6 months 6 months 183 days
54. Taiwan 6 months 6 months 6 months 6 months 120 days
55. Thailand 6 months 6 months 6 months 6 months 6 months
   

 

Bldg. Site

Construction

Installation Assembly Supervisory Activities Other Services
56. Tunisia 3 months 3 months 3 months 3 months 3 months
57. Turkey 6 months 6 months 6 months 6 months 183 days
58. Ukraine 6 months 6 months 6 months 6 months 4 months
59. United ArabEmirates 6 months 6 months 6 months 6 months 6 months
60. United Kingdom 183 days 183 days 183 days 183 days 91 days
61. United States ofAmerica 120 days 120 days 120 days 120 days 120 days
62. Uzbekistan 6 months 6 months 6 months 6 months 3 months
63. Venezuela 6 months 6 months 6 months 6 months
64. Vietnam 6 months 6 months 6 months 6 months 3 months
65. Zimbabwe 6 months 6 months 6 months 6 months 183 days
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