Belarus

AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
AND
THE GOVERNMENT OF THE REPUBLIC OF BELARUS
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Government of the Republic of Indonesia and the
Government of the Republic of Belarus;

DESIRING to conclude an
Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
on income;

HAVE AGREED as follows:

Article 1
PERSONAL SCOPE

This Agreement shall apply to persons
who are residents of one or both of the Contracting States.

Article 2
TAXES COVERED

1. This Agreement shall apply to
   taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are
   levied.

2. There shall be regarded as taxes
   on income all taxes imposed on total income, or on elements of income, including taxes on gains from
   the alienation of property. 

3. The existing taxes to which the Agreement shall
   apply are:

   –	in Indonesia:
   	the income tax imposed under the Law Number 7 of 1983 on Income Tax as amended
   	(hereinafter referred to as “Indonesian tax”);
   (b)	in Belarus:
   	(i)   the tax on income;
   	(ii)  the tax on profits;
   	(iii) the income tax on individuals;
   	(iv) the tax on immovable property;
   	(hereinafter referred to as “Belarusian tax”).

4. The Agreement shall also apply to
   any identical or substantially similar taxes which are imposed after the date of signature of the
   Agreement in addition to, or in place of, the taxes referred to in paragraph 3. The competent
   authorities of the Contracting States shall notify each other of any substantial changes which have
   been made in their respective taxation laws.

Article 3
GENERAL DEFINITIONS

1. For the purposes of this Agreement, unless the
   context otherwise requires:

   (a)	the term “Indonesia” means the Republic  of Indonesia  and, when used in a geographical context, means the land territories, territorial sea, archipelagic waters, internal waters, including seabed and subsoil thereof, airspace over such territories, as well as beyond the territorial sea over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction as defined in its law and in accordance with international law, in particular the United Nations Convention on the Law of the Sea 1982;
   	the term “Belarus” means the Republic of Belarus and, when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of Belarus and in accordance with international law sovereign rights and jurisdiction;
   (b)	the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Indonesia or Belarus;
   (c)	the term “person” includes an individual, a company and any other body of persons;
   (d)	the term “person” includes an individual, a company and any other body of persons;
   (e)	the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
   (f)	the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
   (g)	the term “national” means
   	(i)	any individual possessing the nationality of a Contracting State;
   	(ii)	any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
   (i)	the term “competent authority” means:
   	in Indonesia:
   	the Minister of Finance of Indonesia or his authorized representative;
   	in Belarus:
   	the Ministry of Taxes and Duties of Belarus or its authorized representative.

2. As regards the application of the
   Agreement by a Contracting State any term not defined therein shall, unless the context otherwise
   requires, have the meaning which it has under the law of that State concerning the taxes to which the
   Agreement applies.

Article 4
RESIDENT

1. For the purposes of this
   Agreement, the term “resident of a Contracting State” means any person who, under the laws of that
   State, is liable to tax therein by reason of his domicile, place of incorporation, residence or any
   other criterion of a similar nature but this term does not include any person who is liable to tax in
   that State in respect only of income from sources in that State.

2. Where by reason of the provisions
   of paragraph 1 an individual is a resident of both Contracting States, then his status shall be
   determined as follows:

   (a)	he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
   (b)	if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
   (c)	if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national.
   (d)	if he is a national of neither of the Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement

3. Where by reason of the provisions
   of paragraph 1 a person other than an individual is a resident of both Contracting States, the
   competent authorities of the Contracting States shall settle the question by mutual agreement. 

Article 5
PERMANENT ESTABLISHMENT

1. For the purposes of this
   Agreement, the term “permanent establishment” means a fixed place of business through which the
   business of an enterprise is wholly or partly carried on.

2. The term “permanent establishment”
   includes especially:

   (a)	a place of management;
   (b)	a branch;
   (c)	an office;
   (d)	a factory;
   (e)	a workshop;
   (f)	a warehouse or premises used as sales outlet;
   (g)	a farm of plantation;
   (h)	a mine, an oil or gas well, a quarry or any other place of extraction or exploration of natural resources, drilling rig or working ship used for exploration or exploitation of natural resources.

3. A building site or construction,
   installation or assembly project or supervisory activities in connection therewith, constitutes a
   permanent establishment if it lasts more than 6 months.

4. Notwithstanding the preceding
   provisions of this Article, the term “permanent establishment” shall be deemed not to include:

   (a)	the use of the facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
   (b)	the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
   (c)	the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
   (d)	the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
   (e)	the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
   (f)	the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphsa) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of
   paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6
   applies – is acting in a Contracting State on behalf of an enterprise of the other Contracting State,
   that enterprise shall be deemed to have a permanent establishment in the first mentioned State in
   respect of any activities which that person undertakes for the enterprise, if such a person:

   (a)	has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or;
   (b)	has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.

6. An enterprise of a Contracting
   State shall not be deemed to have a permanent establishment in the other Contracting State merely
   because it carries on business in that other State through a broker, general commission agent or any
   other agent of an independent status, provided that such persons are acting in the ordinary course of
   their business. However, when the activities of such an agent are devoted wholly on behalf of that
   enterprise, he will not be considered an agent of an independent status within the meaning of this
   paragraph: 

7. The fact that a company which is a
   resident of a Contracting State controls or is controlled by a company which is a resident of the
   other Contracting State, or which carries on business in that other State (whether through a permanent
   establishment or otherwise), shall not of itself constitute either company a permanent establishment
   of the other.

Article 6
INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a
   Contracting State from immovable property (including income from agriculture or forestry) situated in
   the other Contracting State may be taxed in that other State.

2. The term “immovable property”
   shall have the meaning which it has under the law of the Contracting State in which the property in
   question is situated; ships and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1
   shall also apply to income derived from the direct use, letting, or use in any other form of immovable
   property.

4. The provisions of paragraphs 1 and
   3 shall also apply to the income from immovable property of an enterprise and to income from immovable
   property used for the performance of independent personal services.

Article 7
BUSINESS PROFITS

1. The profits of an enterprise of a
   Contracting State shall be taxable only in that State unless the enterprise carries on business in the
   other Contracting State through a permanent establishment situated therein. If the enterprise carries
   on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so
   much of them as is attributable to that permanent establishment.

2. Subject to the provisions of
   paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting
   State through a permanent establishment situated therein, there shall in each Contracting State be
   attributed to that permanent establishment the profits which it might be expected to make if it were a
   distinct and separate enterprise engaged in the same or similar activities under the same or similar
   conditions and dealing wholly independently with the enterprise of which it is a permanent
   establishment.

3. In determining the profits of a
   permanent establishment, there shall be allowed as deductions expenses which are incurred for the
   purposes of the business of the permanent establishment including executive and general administrative
   expenses so incurred, whether in the State in which the permanent establishment is situated or
   elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise
   than towards reimbursement of actual expenses) by the permanent establishment to the head office of
   the enterprise or any of its other offices, by way of royalties, fees or other similar payments in
   return for the use of patents or other rights, or by way of commission, for specific services
   performed or for management, or, except in the case of a bank, by way of interest  on
    moneys  lent  to  the  permanent  establishment.  Likewise,
    no account shall be taken, in the determination of the profits of a permanent establishment, for
   amounts charged, (otherwise than towards reimbursement of actual expenses), by the permanent
   establishment to the head office of the enterprise or any of its other offices, by way of royalties,
   fees or other similar payments in return for the use of patents or other rights, or by way of
   commission for specific services performed or for management, or, except in the case of a bank, by way
   of interest on moneys lent to the head office of the enterprise or any of its other offices.

4. Insofar as it has been customary
   in a Contracting State to determine the profits to be attributed to a permanent establishment on the
   basis of an apportionment of the total profits of the enterprise to its various parts, nothing in
   paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an
   apportionment as may be customary; the method of apportionment adopted shall, however, be such that
   the result shall be accordance with the principles contained in this Article.

5. For the purpose of the preceding
   paragraphs, the profits to be attributed to the permanent establishment shall be determined by the
   same method year by year unless there is good and sufficient reason to the contrary.

6. Where profits include items of
   income which are dealt with separately in other Articles of this Agreement, then the provisions of
   those Articles shall not be affected by the provisions of this Article.

7. No profits shall be attributed to
   a permanent establishment by reason of the mere purchase by that permanent establishment of goods or
   merchandise for the enterprise.

Article 8
SHIPPING AND AIR TRANSPORT

1. Profits of an enterprise of a
   Contracting State from the operation of ships or aircraft in international traffic shall be taxable
   only in that State. 

2. For the purposes of this Article,
   profits from the operation of ships or aircraft in international traffic include profits from the
   rental on a bareboat basis of ships or aircraft when used in international traffic, where profits from
   such rental are incidental to the profits referred to in paragraph 1. 

3. The provisions of paragraph 1
   shall also apply to profits from the participation in a joint business or an international operating
   agency.

Article 9
ASSOCIATED ENTERPRISES

1. Where:

   (a)	an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
   (b)	the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
   and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprises and taxed accordingly.

2. Where a Contracting State includes
   in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise
   of the other Contracting State has been charged to tax in that other State and the profits so included
   are profits which would have accrued to the enterprise of the first-mentioned State if the conditions
   made between the two enterprises had been those which would have been made between independent
   enterprises, then that other State shall make an appropriate adjustment to the amount of the tax
   charged therein on those profits. In determining such adjustment, due regard shall be had to the other
   provisions of the Agreement and the competent authorities of the Contracting States shall, if
   necessary consult each other. 

3. A Contracting State shall not
   change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry
   of the time limits provided in its tax laws but not exceeding 10 years.

Article 10
DIVIDENDS

1. Dividends paid by a company which
   is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that
   other State. 

2. However, such dividends may also
   be taxed in the Contracting State of which the company paying the dividends is a resident and
   according to the laws of that State, but if the recipient is the beneficial owner of the dividends the
   tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall
   not affect the taxation of the company in respect of the profits out of which the dividends are
   paid. 

3. The term “dividends” as used in
   this Article means income from shares or other rights, not being debt-claims, participating in
   profits, as well as income from other rights which is subjected to the same taxation treatment as
   income from shares by the laws of the State of which the company making the distribution is a
   resident.

4. The provisions of paragraphs 1 and
   2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State,
   carries on business in the other Contracting State of which the company paying the dividends is a
   resident, through a permanent establishment situated therein, or performs in that other State
   independent personal services from a fixed base situated therein, and the holding in respect of which
   the dividends are 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 11
INTEREST

1. Interest arising in a Contracting
   State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be
   taxed in the Contracting State in which it arises and according to the laws of that State, but if the
   recipient is the beneficial owner of the interest the tax so charged shall not exceed 1O per cent of
   the gross amount of the interest. The competent authorities of the Contracting States shall by mutual
   agreement settle the mode of application of this limitation. 

3. Notwithstanding the provIsIons of
   paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is
   paid to the Government of the other Contracting State, a local authority or the Central Bank of that
   other State.

For the purpose of this paragraph the
term “the Central Bank” means:

• in the case of Indonesia:

the “Bank Indonesia”;

• in the case of Belarus:

the National Bank of Belarus

4. The term “interest” as used in
   this Article means income from debt-claims of every kind, whether or not secured by mortgage, and
   whether or not carrying a right to participate in the debtor’s profits, and in particular, income from
   government securities and income from bonds or debentures, including premiums, prizes attaching to
   such securities, bonds or debentures, and interest on deferred payment sales. Penalty charges for late
   payment shall not be regarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1 and
   2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State,
   carries on business in the other Contracting State in which the interest arises, through a permanent
   establishment situated therein, or performs in that other State independent personal services from a
   fixed base situated therein, and the debt-claim in respect of which the interest 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. 

6. Interest shall be deemed to arise
   in a Contracting State when the payer is that State itself, a local authority or a resident of that
   State. Where, however, the person paying the interest, whether he is a resident of a Contracting State
   or not, has in a Contracting State a permanent establishment or a fixed base in connection with which
   the indebtedness on which the interest is paid was incurred, and such interest is borne by such
   permanent establishment or fixed base, then such interest shall be deemed to arise in the State in
   which the permanent establishment or fixed base is situated. 

7. Where by reason of a special
   relationship between the payer and the beneficial owner or between both of them and some other person,
   the amount of the interest, having regard to the debt- claim for which it is paid, exceeds the amount
   which would have been agreed upon by the payer and the beneficial owner in the absence of such
   relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such
   case, the excess part of the payments shall remain taxable according to the laws of each Contracting
   State, due regard being had to the other provisions of this Agreement. 

Article 12
ROYALTIES

1. Royalties arising in a Contracting
   State and paid to a resident of the other Contracting State may be taxed in that other State. 

2. However, such royalties may also
   be taxed in the Contracting State in which they arise and according to the laws of that State, but if
   the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per
   cent of the gross amount of the royalties.. 

3. The term “royalties” as used in
   this Article means payments of any kind received as a consideration for the use of, or the right to
   use, any copyright of literary, artistic or scientific work including cinematograph films or films and
   tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret
   formula or process, or for the use of, or the right to use, industrial, commercial or scientific
   equipment, or transport vehicles, or for information concerning industrial, commercial or scientific
   experience, know-how. 

4. The provisions of paragraphs 1 and
   2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State,
   carries on business in the other Contracting State in which the royalties arise, 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 royalties are 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. 

5. Royalties shall be deemed to arise
   in a Contracting State when the payer is that Contracting State itself, a local authority or a
   resident of that State. Where, however, the person paying the royalties, whether he is a resident of a
   Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in
   connection with which the liability to pay royalties was incurred, and such royalties are borne by
   such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State
   in which the permanent establishment or fixed base is situated. 

6. Where, by reason of a special
   relationship between the payer and the beneficial owner or between both of them and some other person,
   the amount of the royalties, having regard to the use, right or information for which they are paid,
   exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the
   absence of such relationship, the provisions of this Article shall apply only to the last­
   mentioned amount. In such case, the excess part of the payments shall remain taxable according to the
   laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 13
GAINS FROM THE ALIENATION OF PROPERTY

1. Gains derived by a resident of a Contracting State
   from the alienation of immovable property referred to in Article 6 and situated in the other
   Contracting State may be taxed in that other State.

2. Gains from the alienation of property other than
   immovable property forming part of the business property of a permanent establishment which an
   enterprise of a Contracting State has in the other Contracting State or of such property pertaining to
   a fixed base available to a resident of a Contracting State in the other Contracting State for the
   purpose of performing independent personal services, including such gains from the alienation of such
   a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed
   in the other State.

3. Gains derived by an enterprise of a Contracting
   State from the alienation of ships or aircraft operated in international traffic or property other
   than immovable property pertaining to the operation of such ships or aircraft shall be taxable only in
   that State.

4. Gains from the alienation of any property other
   than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of
   which the alienator is a resident.

Article 14
INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a
   Contracting State in respect of professional services or other activities of an independent character
   shall be taxable only in that State except in the following circumstances when such income may also be
   taxed in the other Contracting State :

   1. if he has a fixed base
      regularly available to him in the other Contracting State for the purpose of performing his
      activities; in that case, only so much of the income as is attributable to that fixed base may be
      taxed in that other Contracting State; or

   2. if his stay in the other
      Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days
      in any twelve month period; in that case, only so much of the income as is derived from his
      activities performed in that other State may be taxed in that State.

2. The term “professional services”
   includes especially independent scientific, literary, artistic, educational or teaching activities as
   well as the independent activities of physicians, engineers, lawyers, dentists, architects, and
   accountants.

Article 15
DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of
   Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a
   Contracting State in respect of an employment shall be taxable only in that State unless the
   employment is exercised in the other Contracting State. If the employment is so exercised, such
   remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of
   paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment
   exercised in the other Contracting State shall be taxable only in the first-mentioned State, if:

   1. the recipient is present in
      that other State for a period or periods not exceeding in the aggregate 183 days within any twelve
      months period; and

   2. the remuneration is paid by,
      or on behalf of, an employer who is not a resident of that other State; and

   3. the remuneration is not borne
      by a permanent establishment or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding
   provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship
   or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable
   only in that State.

Article 16
DIRECTORS’ FEE

Directors’ fees and other similar
payments derived by a resident of a Contracting State in his capacity as a member of the board of
directors or any other similar organ of a company which is a resident of the other Contracting State may
be taxed in that other State.

Article 17
ARTISTES AND ATHLETES

1. Notwithstanding the provisions of Articles 14 and
   15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion
   picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as
   such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities
   exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or
   athlete himself but to another person, that income may, notwithstanding the provisionsof Articles 7,
   14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are
   exercised.

3. Notwithstanding the provisions of paragraphs 1 and
   2, income derived from activities referred to in paragraph I performed under a cultural exchange
   agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting
   State in which the activities are exercised if the visit to that State is wholly supported by public
   funds of one or both of the Contracting States or local authorities thereof.

Article 18
PENSIONS AND ANNUITIES

1. Subject to the provisions of
   paragraph 2 of Article 19, any pension or other similar remuneration paid to a resident of a
   Contracting State from a source in the other Contracting State in consideration of past employment or
   services in that other Contracting State and any annuity paid to such a resident from such a source
   may be taxed in that other State.

2. The term “annuity” means a stated
   sum payable periodically at stated times during life or during a specified or ascertainable period of
   time under an obligation to make the payments in return for adequate and full consideration in money
   or money’s worth. 

3. Payments received by an individual
   being a resident of a Contracting State under the social security legislation of the other Contracting
   State shall be taxable only in that other State. 

Article 19
GOVERNMENTAL SERVICE

3. The provisions of Articles 15, 16
   and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a
   business carried on by a Contracting State. 

Article 20
TEACHERS AND RESEARCHERS

An individual who is a resident of a Contracting State
immediately before visiting the other Contracting State and who, at the invitation of the Government of
that other Contracting State or of a university, co!lege, school, museum or other cultural institution in
that Contracting State or under an official programme of cultural exchange, is present in that Contracting
State for a period not exceeding two consecutive years solely for the purpose of teaching, giving lectures
or carrying out research at such institution shall be exempt from tax in that other Contracting State on
his remuneration for such activity, provided that such remuneration is derived from the source of the
first mentioned State.

Article 21
STUDENTS

1. 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 Contracting 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 Contracting State, provided that such payments arise from sources
   outside that Contracting State.

2. In respect of grants, scholarships
   and remuneration from employment not covered by paragraph 1, a student or business apprentice
   described in paragraph 1 shall, in addition, be entitled during such education or training to the same
   exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State
   which he is visiting.

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
ELIMINATION OF DOUBLE TAXATION

Double taxation shall be eliminated as
follows:

• in the case of Indonesia:

Where a resident of Indonesia derives
income which, in accordance with the provisions of this Agreement, may be taxed in Belarus, Indonesia
shall, subject to the provisions of its domestic tax laws, allow as a deduction from the tax on the income
of that resident, an amount equal to the income tax paid in Belarus. Such deduction shall not, however,
exceed that part of the income tax, as computed before the deduction is given, which is attributable, as
the case may be, to the income which may be taxed in Belarus;

• in the case of Belarus :

Where a resident of Belarus derives
income (profits) or owns property which, in accordance with the provisions of this Agreement, may be taxed
in Indonesia, Belarus shall allow:

1. as a deduction from the tax on the income
   (profits) of that resident, an amount equal to the tax paid in Indonesia;

2. as a deduction from the tax on the immovable
   property of that resident, an amount equal to the tax on immovable property paid in Indonesia.

Such deduction in either case shall not, however,
exceed that part of the income (profits) tax or property tax, as computed before the deduction is given,
which is attributable, as the case may be, to the income or property which may be taxed in Indonesia.

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, 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. This provision shall not 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. Enterprises of a Contracting State, the property
   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.

4. 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.

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 three 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 this
   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 for the purpose of reaching an agreement
   in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have
   an oral exchange of opinions, such exchange may take place through a Commission consisting of
   representatives of the competent authorities of the Contracting States.

Article 26
EXCHANGE OF INFORMATION

1. The competent authorities of the
   Contracting States shall exchange such information as is foreseeably relevant for carrying out the
   provisions of this Agreement or to the administration or enforcement of the domestic laws concerning
   taxes of every kind and description imposed on behalf of the Contracting States, insofar as the
   taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by
   Articles 1 and 2 of this Agreement. 

2. Any information received under
   paragraph 1 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
   enforcementor prosecution in respect of, the determination of appeals in relation to the taxes
   referred to in paragraph 1, or the oversight of the above. 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.

3. In no case shall the provisions of
   paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

   (a)	to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
   (b)	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;
   (c)	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).

4. If information is requested by a Contracting State
   in accordance with this Article, the other Contracting State shall use its information gathering
   measures to obtain the requested information, even though that other State may not need such
   information for its own tax purposes. The obligation contained in the preceding sentence is subject to
   the limitations of paragraph 3 but in no case shall such limitations be construed to permit a
   Contracting State to decline to supply information solely because it has no domestic interest in such
   information.

5. In no case shall the provisions of paragraph 3 be
   construed to permit a Contracting State to decline to supply information solely because the
   information is held by a bank, other financial institution, nominee or person acting in an agency or a
   fiduciary capacity or because it relates to ownership interests in a person.

Article 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Agreement shall affect the fiscal
privileges of members of diplomatic missions or consular posts under the general rules of international
law or under the provisions of special agreements.

Article 28
ENTRY INTO FORCE

1. Each of the Contracting States shall notify to the
   other, through diplomatic channels, the completion of the procedures required by its legislation for
   the entry into force of this Agreement.

2. This Agreement shall enter into force on the date
   of the later of these notifications. This Agreement shall have effect:

   1. in respect of taxes withheld at source, to
      income derived on or after 1 January in the year next following that in which the Agreement enters
      into force; and

   2. in respect of other taxes on income or
      profits, for taxes chargeable for any taxable period 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 5 years from the year in which the Agreement enters into force.

In such case, the Agreement shall cease to have
effect:

IN WITNESS WHEREOF the undersigned, duly authorized
thereto, have signed this Agreement.

DONE in duplicate at Jakarta on the 19th day of March
2013, in the Indonesian, Belarusian and English languages, all the texts being equally authentic. In the
case of divergence of interpretation the English text shall prevail.

PROTOCOL

The Government of the Republic of Indonesia and the
Government of the Republic of Belarus at the moment of signing the Agreement between the Government of the
Republic of Indonesia and the Government of the Republic of Belarus for the avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes on income, have agreed that the following
provisions shall form an integral part of the Agreement:

IN WITNESS WHEREOF the undersigned, duly authorized
thereto, have signed this Protocol.

Done in duplicate at Jakarta on the
19^th day of March 2013 in the Indonesian, Belarusian and English languages, all the texts
being equally authentic. In the case of divergence of interpretation the English text shall prevail.