DGT: CARF Reporting PJAKs Must Request Crypto User Self-Certification
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has made it mandatory for crypto-asset reporting framework (CARF) reporting crypto asset service providers (penyedia jasa aset kripto/PJAK) to obtain a valid self-certification from crypto asset users.
This obligation forms part of the implementation of financial account identification procedures (due diligence) pursuant to the provisions on the CARF stipulated under MoF Reg. 108/2025.
"CARF Reporting PJAKs are obliged to: submit automatic reports of financial account information in the form of relevant crypto asset information; and implement procedures for the identification of financial accounts (due diligence) pursuant to the provisions on the CARF," the DGT stated in its announcement, as cited on Wednesday (19/8/2026).
One stage of due diligence is conducted when a prospective user opens a crypto asset account. At that stage, the CARF Reporting PJAK must request a valid self-certification, prepared as a document separate from the account-opening documents.
The PJAK is also required to conduct clarification to ensure the reasonableness and validity of information in the self-certification. This process is conducted using information held or obtained by the PJAK in connection with the account opening.
Information used to conduct clarification may include documentation obtained through anti-money laundering (AML) and know-your-customer (KYC) procedures.
Based on the results of the valid self-certification and the clarification, the CARF Reporting PJAK subsequently determines the country of residence of the crypto asset user.
The DGT affirms that valid self-certifications must be administered, retained and maintained by the CARF Reporting PJAK.
Such self-certifications must be signed or provided through a solemn affirmation by the crypto asset user or their attorney. In addition, the document must be dated no later than the date on which the valid self-certification is obtained.
A valid self-certification must also contain information as required under MoF Reg. 108/2025.
To support the implementation of these obligations, the DGT has also attached sample self-certification forms that may be used by CARF-reporting CSPs. The forms are intended for prospective crypto asset users constituting individuals, entities or controlling persons of entities where the crypto asset user is an entity other than an active entity or an excluded entity.
The DGT has further requested that CARF Reporting PJAKs fulfil their obligations to request, clarify the reasonableness and validity of, document as well as maintain valid self-certifications pursuant to MoF Reg. 108/2025.
These provisions form part of the implementation of the Access to Financial Information Access Law for tax purposes as well as the application of exchange of financial information standards under the CARF. (dik)
