DGT Updates Procedure for Taxpayer Financial Information Requests

JAKARTA, DDTCNews – Director General of Taxes, Bimo Wijayanto, has updated the technical rules on procedures for requests for information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian) in the context of implementing access to financial information for taxation purposes.

The updated procedures for requests for information and/or evidence or details are governed by the Director General of Taxes Circular Letter No. SE-9/PJ/2026. The update was conducted in line with the entry into force of the Minister of Finance Regulation (MoF Reg.) 108/2025, which overhauls the provisions on access to financial information for tax purposes.

“This circular letter is intended to serve as guidelines for work units within the Directorate General of Taxes (DGT) in the implementation of requests for information and/or evidence or details in the context of access to financial information for tax purposes,” reads SE-9/PJ/2026, as cited on Monday (20/7/2026).

Pursuant to the applicable provisions, the Director General of Taxes is authorised to request information and/or evidence or details for tax purposes from financial institutions and/or crypto asset service providers (penyedia jasa aset kripto/PJAK in Indonesian) constituting Reporting Entities under the Crypto Assets Reporting Framework (CARF).

Through SE-9/PJ/2026, the DGT has also broadened the scope of the utilisation of information and/or evidence or details. The director general of taxes is now authorised to request information and/or evidence or details in connection with:

1. exchange of information (EOI);
2. supervision of taxpayers' compliance;
3. tax intelligence;
4. tax audits;
5. tax collection;
6. preliminary audits;
7. tax crime investigations; and
8. resolution of administrative remedies and legal remedies in the field of taxation, comprising: objections; appeals; civil reviews; reduction or cancellation of tax assessments; reduction or nullification of administrative penalties; advance pricing agreement (APA); mutual agreement procedure (MAP).

In addition, the DGT has also expanded the scope of parties whose data may be requested. Referring to SE-9/PJ/2026, requests for information and/or evidence or details are not limited solely to taxpayer data, but also extend to parties related to the taxpayer.

The related parties include: individuals in the family tax data for tax purposes; management, taxpayer's representatives, shareholders, and/or beneficial owners; and/or other parties whose information and/or evidence or details are required to support supervision of taxpayers' compliance activities.

SE-9/PJ/2026 has also added the coretax as a channel for requests for information and/or evidence or details. Further, various other scopes are stipulated under SE-9/PJ/2026. In broad terms, there are 17 scopes governed under SE-9/PJ/2026, comprising:

1. general provisions;
2. the competent authority and scope of requests for information and/or evidence or details;
3. intended recipients and form of requests for information and/or evidence or details;
4. requests for information and/or evidence or details channels and provision of information and/or evidence or details by financial institutions and/or CARF reporting crypto asset service providers;
5. mapping of applications for the issuance of request letters for information and/or evidence or details;
6. procedures for requests for information and/or evidence or details by type of activity;
7. issuance of receipts for information and/or evidence or details;
8. use, confidentiality and storage of information and/or evidence or details;
9. supervision of compliance with the fulfilment of the obligation to provide information and/or evidence or details;
10. reporting on follow-up to requests for the fulfilment of obligations and utlisation of information and/or evidence or details;
11. identification of indications of non-compliance in the fulfilment of the obligation to provide information and/or evidence or details;
12. reporting of indications of non-compliance with the provision of information and/or evidence or details;
13. special follow-up to requests for information and/or evidence or details in the context of preliminary audits and tax crime investigations;
14. supervision of business process risks in requests for information and/or evidence or details;
15. evaluation of the implementation of requests for information and/or evidence or details business processes;
16. management of information and/or evidence or details; and
17. sample format of documents. (rig)