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                  DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
                       DIREKTORAT JENDERAL PAJAK
___________________________________________________________________________________________
                                                             24 Mei 2006

                           SURAT DIREKTUR JENDERAL PAJAK
                         NOMOR S - 408/PJ.341/2006

                             TENTANG

                      INDONESIA - AUSTRALIA DOUBLE TAX AGREEMENT MUTUAL 
                         AGREEMENT PROCEDURE

                        DIREKTUR JENDERAL PAJAK,

In response to your letter dated 3 April 2006 concerning the above mentioned subject, I would like to advise 
you the followings :
1.  We thank you for providing us with information and related documents showing that the beneficial 
    owners of the income, which in this case Mr. and Mrs. Dyke, have already reported the income derived 
    from Indonesia through WDF Services and its related taxes. 
2.      We kindly request your assistance to inform Mr. and Mrs. Dyke about the refund procedures of 
    withholding tax according to our Circular number SE-09/PJ.1/1994, as follows : 
    a.      A written refund application should be submitted by WDF Services of its authorized person 
        (usually the withholder) to the Head of Tax Office in which the withholder (PT. Porter Rekayasa 
        Utama) is registered accompanied with bank account number to which the refund will be 
        transferred.
    b.      Refund application should be accompanied by the following documents : 
        *       A letter signed by Australian Competent Authority to certify that WDF Services is 
            resident of Australia at the time the it received income from PT. Porter Rekayasa 
            Utama;
        *   Power of Attorney (if the refund application is taken care by the authorized person);
        *   Withholding slip issued by the withholder (PT. Porter Rekayasa Utama);
        *       Other relevant documents (for example : service contract/agreement, etc.)

Sincerely yours,




Director for Tax Regulations
Competent Authority

Sgd.

Herry Sumardjito