Directorate General of Taxation has appointed retail stores that will participate in the provision of refund of VAT to foreign tourists. For the initial phase of participating stores are:

No.	Store's name	Location
1.	Pasaraya Blok M	Blok M, Jakarta
2.	Sarinah	Jl. Thamrin, Jakarta
3.	Metro	Pondok Indah Mall, Jakarta
4.	Metro Plaza	Plaza Senayan, Jakarta
5.	Keris Gallery	Terminal 2D, Soekarno Hatta Airport, Jakarta
6.	Batik Keris	Discovery Shopping Mall, Bali
7.	UC Silver	Batu Bulan, Gianyar, Bali
8.	Mayang Bali	Kuta Square Blok A No. 12, Bali

Source : Directorate General of Taxation RI

A lot of individuals and small business owners fall behind on their IRS tax payments. However, all of them don’t do it deliberately. There might be various reasons why they couldn’t pay their taxes on time. Their business might have become insolvent, they might have lost their jobs and postponed filing their returns or some might be innocent spouses who are uninformed about the actual condition.

Not considered to misuse Tax Treaty / P3B :
a.	Individuals who act not as an agent or nominee;
b.	Institutions whose name is mentioned expressly in Tax Treaty or reply has been agreed by the authorities in Indonesia and in partner countries of Tax Treaty;
c.	Foreign Taxpayers accepts or obtains income through the Custodian in connection with the income from the transaction of stocks transfer or bonds are traded or reported in the capital market in Indonesia, other than interest and dividends, in terms of Foreign Taxpayers act not as agents or as a nominee;

Here are some pictures showing related to the abuse of Tax Treaty:
Picture 1 :	Transactions scheme that has no economic substance
Picture 2 :	Transactions with the structure/ scheme of legal format is different with its economic substance (Ship to Bill to)
Picture 3 :	Loan Transactions Scheme (Normally)
Picture 4 :	Loan Transactions Scheme Using Treaty Shoping
Picture 5 :	Conduit Company

Recently Directorate General of Taxation Republic Indonesia issued a very important regulatory practices related to taxation of economic transactions between countries (international taxation), which PER-62/PJ./2009 dated 5 November 2009 towards Prevention of Abuse of Avoidance of Double Taxation (Tax Treaty). This provision is very important to know by the taxpayers especially those with economic transactions between countries that have no tax problems on later.