Tax Compliance Monitoring Intensifies: Web Scraping, Remote Sensing and Information Networks Set to Expand Oversight

The Director-General of Taxes (“Director-General”) has issued Circular No. SE-8/PJ/2026 on Guidelines for the Supervision of Taxpayer Compliance (“Circular 8/2026”). Upon entering into force, this Circular 8/2026 repealed and replaced the following frameworks:[1]

1. Circular of the Director-General No. SE-14/PJ/2019 on Extensification Procedures (“Circular 14/2019”);
2. Circular of the Director-General No. SE-11/PJ/2020 on Procedures for Field Data Collection and Data Quality Assurance Activities for Database Expansion;
3. Circular of the Director-General No. SE-05/PJ/2022 on the Supervision of Taxpayer Compliance (“Circular 5/2022”); and
4. Circular of the Director-General No. SE-9/PJ/2023 on the Settlement of Follow-up Actions for Concrete Data.