Konvensi Wina tentang Hukum Perjanjian 1969 atau Konvensi Wina merupakan Perjanjian Internasional yang mengatur perjanjian internasional antar negara termasuk hukum umum dan prinsip-prinsip dalam melakukan perjanjian internasional. Konvensi Wina mendefinisikan perjanjian internasional sebagai “perjanjian internasional yang dibuat antara Negara-negara dalam bentuk tertulis dan diatur oleh hukum internasional, baik yang diwujudkan dalam satu instrumen atau dalam dua atau lebih instrumen terkait dan apapun sebutan khususnya”. Ini berisi prinsip-prinsip dasar yang memandu setiap perjanjian. Prinsip-prinsip yang sangat penting mencakup prinsip-prinsip pacta sunt servanda , itikad baik, kehendak bebas, kesetaraan, timbal balik, dan tidak berlaku surut.
Pacta sunt servanda dianggap sebagai prinsip hukum perjanjian yang paling penting dan menyatakan bahwa suatu perjanjian adalah wajib bagi para pihak yang harus bertindak sesuai dengan itu. Prinsip kehendak bebas para pihak untuk mengadakan suatu perjanjian berarti bahwa proses terciptanya kehendak bebas suatu negara/entitas harus bebas dan tidak dipengaruhi oleh aktor lain atau faktor eksternal. Prinsip itikad baik mengharuskan para pihak untuk bertindak secara adil dan jujur satu sama lain, untuk mengungkapkan niat mereka yang sebenarnya dan tidak mendapatkan keuntungan yang tidak adil yang mungkin timbul dari interpretasi yang salah terhadap perjanjian mereka. Asas timbal balik berarti para pihak terikat dalam suatu hubungan yang sepadan, saling mempunyai hak dan kewajiban satu sama lain. Terakhir, prinsiptidak berlaku surutnya suatu perjanjian berarti bahwa perjanjian-perjanjian tersebut hanya akan mengatur hubungan-hubungan sejak mulai berlaku dan seterusnya, dan bahwa perjanjian-perjanjian tersebut tidak dapat diterapkan pada hubungan-hubungan yang telah dimulai sebelum saat tersebut, kecuali para pihak menyetujui sebaliknya atau perjanjian tersebut dianggap sebagai bagian dari perjanjian internasional. hukum adat. [1]
Secara global, hampir seluruh negara telah meratifikasi Konvensi Wina, namun ada negara tertentu, misalnya Indonesia, yang belum meratifikasi konvensi tersebut. Meskipun Indonesia memang melaksanakan Konvensi Wina secara implisit melalui hukum nasionalnya sendiri yang diubah berdasarkan Undang-Undang No.24 Tahun 2000 tentang Hukum Internasional. Terdapat beberapa poin yang tidak dapat dilakukan Indonesia dari Konvensi Wina termasuk namun tidak terbatas pada poin ratifikasi dan pengakhiran. Padahal Indonesia mematuhi prinsip utama Konvensi Wina. Oleh karena itu, perjanjian perpajakan sebagai contoh Perjanjian Bilateral Indonesia (salah satu jenis perjanjian internasional) dapat sejalan dengan implementasi Konvensi Wina yang bertujuan di bidang perpajakan.
| Principles | Point on Tax Treaties | ||
| Indonesia-US | Indonesia-China | Indonesia-Singapore | |
| Pacta Sunt Servanda | It shall enter into force one month after the date of exchange of the instruments of ratification (Article 30) | This Agreement shall enter into force on the later of the date on… (Article 28) | The Agreement shall enter into force on the date of the later of these notifications and its provisions shall have effect (Article 29 (2)) |
| Free Will | The term “one of the Contracting States” of “the other Contracting State” means Indonesia or the United States, as the context requires. (Article 3(1c)); Means both parties have free will to put themselves in contract. | …. The respective Governments may notify each other in writing that the formalities constitutionally required in their respective States have been complied with (Article 28) | Each Contracting State shall notify the other in writing through diplomatic channels of the completion of the procedures required by its law for the bringing into force of this Agreement (Article 29(1)) |
| Good Faith | …in order to prevent double taxation or to further any other purpose of this Convention, establish a common meaning of the term for the purposes of the Convention. (Article 3(2)) | For the purposes of this Agreement, unless the context otherwise requires…. (Article 3) Means both parties have good faith for making common ground on avoidance of double taxation | Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (Preface) |
| Reciprocity | This Convention is applicable to persons who are residents of one or both of the Contracting States. (Article 1) | This Agreement shall apply to persons who are residents of one or both of the Contracting States. (Article 1) | This Agreement shall apply to persons who are residents of one or both of the Contracting States. (Article 1) |
| Lack of Retroactivity | It shall enter into force one month after the date of exchange of the instruments of ratification (Article 30) | This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement… (Article 2) | This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes (Article 2) |
| Terminantion | This Convention shall remain in force until terminated by one of the Contracting States. (Article 31) | This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channels. (Article 29) | 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 at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. (Article 30) |
In conclusion, even though Indonesia did not ratify Vienna Convention, Indonesia still complies with fundamental principles of Vienna Convention which are Pacta Sunt Servanda, Free Will, Good Faith, Reciprocity and Lack of Retroactivity. Tax Treaties between Indonesia with partnering countries could be proof that Indonesia did implement the Vienna Convention fundamental principle implicitly even though there might be differences on which article that might represent each principle on each tax treaties. At the same time Indonesia also has a principle that is not in line with the Vienna Convention, for example is termination principle that mostly also could be found in the end of each tax treaties.
Sebagai konsultan pajak di Indonesia, TBrights dapat menyelesaikan segala permasalahan transaksi internasional untuk masalah perpajakan dan hukum karena TBrights membantu Anda sebagai layanan bisnis terintegrasi di Indonesia.
[1] Shtupi, I. (2017, 1 Januari). Tinjauan umum Konvensi Wina tentang hukum perjanjian dan prinsip-prinsipnya. Akademisi.edu. Diakses pada 7 Desember 2022, dari https://www.academia.edu/63297718/An_Overview_of_the_Vienna_Convention_on_the_Law_of_Treaties_and_Its_Principles
Oleh Olina Rizki Arizal – Mitra Pajak & Transfer Pricing Internasional
