Details have become available of the amending protocol, signed on 12 January 2006, to the Indonesia-Malaysia income tax treaty and protocol of 12 September 1991. The amending protocol was signed in the English, Indonesian and Malay languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The protocol generally applies from 1 September 2010.
The protocol provides for the following amendments: