ARTICLE 28
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 notice of termination on at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force.
In such event, the Agreement shall cease to have effect:
- (a) in respect of taxes withheld at the source, to amounts of income derived on or after 1 January (11th Day Solar Hijra) in the calendar year next following the year in which the notice has been given;
- (b) in respect of other taxes on income to such taxes chargeable for any taxable period beginning on or after 1st January (11th Day Solar Hijra) in the calendar year next following the year in which the notice has been given.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto, by their respective Governments, have signed this Agreement.
DONE in duplicate in Jakarta, this thirtieth day of April 2004 (11th Ordibehesht, 1383 Solar Hijra) in the Persian, Bahasa Indonesia and English languages, all texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.
FOR THE GOVERNMENT OF THE REPUBLIC OF INDONESIA:
FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN: