New Circular! DGT Issues Guidelines on Confiscated Goods Management
JAKARTA, DDTCNews — Through the Director General of Taxes Circular Letter No. SE-10/PJ/2026, the Directorate General of Taxes (DGT) has established guidelines for the management of confiscated objects, confiscated goods, tangible asset guarantees and tax documents borrowed by the DGT.
The issuance of this circular letter was prompted by the absence of a standard procedure for managing confiscated objects, confiscated goods, asset guarantees and documents borrowed by the DGT. Accordingly, the circular letter was released as an internal DGT guideline to ensure uniformity and administrative order across all DGT work units.
"In the context of realising administrative order, transparency and accountability, it is necessary to prepare Guidelines for the Management of Confiscated Objects, Confiscated Goods, Tangible Asset Guarantees and Documents Borrowed for Tax Purposes," reads the background section of SE-10/PJ/2026, as cited on Friday (11/9/2026).
SE-10/PJ/2026 affirms that the management is intended to preserve the integrity, security, safety and economic value of confiscated goods and documents under the DGT's supervision. This applies within the scope of investigation, tax collection, audits, preliminary audits (pemeriksaan bukti permulaan/bukper in Indonesian) and the resolution of objections.
Confiscated objects, confiscated goods and tangible guarantees are stored and managed in dedicated storage facilities at tax offices (Kantor Pelayanan Pajak/KPP in Indonesian), DGT regional offices and the DGT Head Office. In addition, confiscated goods may also be stored at other locations.
Other locations that may be used to store such confiscated goods include: financial services institutions; pawnshop offices; post offices; local government offices; state confiscated object storage houses; or specific locations designated by the Director General of Taxes.
SE-10/PJ/2026 has divided the management of confiscated objects and confiscated goods into 6 main stages, namely: handover, storage, maintenance (upkeep, security and safeguarding), use, release/return and annual reporting.
Further, SE-10/PJ/2026 also governs the management framework for physical and electronic documents borrowed from taxpayers. The auditor or examiner team bears full responsibility for the security of documents from the time they are borrowed until they must be returned immediately upon completion of the audit or objection process.
To ensure administrative uniformity across all vertical units, the DGT has also appended 26 standard formats of forms used in the management of confiscated goods and documents. These forms range from official reports of handover and maintenance and security sheets to management reports. (rig)