Supervision Order Issued to Account Representatives or DGT Employees

JAKARTA, DDTCNews - Director General of Taxes Circular Letter Number SE-8/PJ/2026 establishes the format of the supervision order required to assign account representatives (ARs) to carry out supervision activities.

Pursuant to Article 23 paragraph (1) subparagraph a of MoF Reg. 111/2025, in addition to presenting their employee identification, ARs are required to show the supervision order when conducting visits, discussions, or interviews in the course of data-collection activities.

“At the time conducting the Visit, discussion or interview in data collection activities, the AR and/or the assigned employee of the Directorate General of Taxes (DGT) … shall present the employee identification and the supervision order," reads an excerpt from Article 23 paragraph (1) subparagraph a of MoF Reg. 111/2025, cited on Friday (24/7/2026).

Taxpayers subject to a visit, discussion or interview for data-collection purposes are also entitled to request that the AR and/or DGT employee present the supervision order.

Further, with reference to SE-8/PJ/2026, a supervision order refers to an order to supervise registered taxpayers, unregistered taxpayers or to conduct regional supervision.

The supervision order for registered taxpayers is prepared using the format set out in Appendix I letter F of SE-8/PJ/2026. For the supervision of unregistered taxpayers, the supervision order is prepared using the format set out in Appendix II letter A of SE-8/PJ/2026.

Upon examination, both the supervision order for registered taxpayers and that for unregistered taxpayers contain the identity of the AR or DGT employee conducting the supervision as well as the identity of the taxpayer being supervised.

The difference is that the taxpayer identification number in the supervision order for registered taxpayers is the taxpayer identification number (TIN), whereas the identification number in the supervision order for unregistered taxpayers is an identification number other than the TIN, together with an alternate unique number.

An alternate unique number refers to a temporary identification number within the DGT's administration system assigned to tax subjects included in the list of extensification targets and to tax subjects identified during data-collection activities whose national identification number (nomor induk kependudukan/NIK in Indonesian) or TIN cannot be identified within the DGT administration system.

With regard to regional supervision, the supervision order is prepared using the format set out in Appendix III letter A number 1, 2 or 3 of SE-8/PJ/2026. (kaw)