Guidelines for Request for Information and/or Evidence related to Access to Financial Information for Taxation Purposes

In relation to the disclosure of financial information for taxation purpose as stipulated under Government Regulation in Lieu of Law No. 1/2017 and MoF Regulation No. 73/PMK.03/2017., the Director General of Taxation (DGT) has issued guidelines for request of information and/or evidence (Informasi dan/atau Bukti atau Keterangan – IBK) through circular letter No. SE-16/PJ/2017 (“SE16”) dated 14 July 2017. SE-16 describes the scope, authorized officers, and procedures for requesting IBK from a financial institution (LJK), other LJK and/or other entities.

The scope for requesting IBK is as follows:

  • Implementation of International Agreements;
  • Audit;
  • Tax Collection;
  • Inspection of preliminary evidence;
  • Tax Investigation; and
  • Completion of Mutual Agreement Procedure (“MAP”) and Advance Pricing Agreement (“APA”) processes.

The authorized officers for requesting the information are as follows:

a. The Director of International Taxation has the right to request IBK for implementation of internal taxation and completion of MAP and APA;

b. The Director of Audit and Collection has the right to request the IBK for Tax Audit conducted by the Directorate of Audit and Collection;

c. The Director of Law Enforcement has the right to request the IBK for inspection of preliminary evidence and/or investigation conducted by the Directorate of Law Enforcement;

d. The head of a DGT regional office (Kepala Kanwil DJP) has the right to request IBK for tax audit, inspection of preliminary evidence and investigation, conducted by Kanwil DJP; and e. The head of a tax office has the right to request IBK for tax audit and/or collection.

The type of information requested is the information related to financial accounts, among others;
a. Account number;
b. Sub-account;
c. Balance or value; and
d. Transaction movement. managed by a financial institution (LJK), other LJK and/or other entities.