Tax Information Requests Standardized: Financial Institutions and Crypto-Asset Providers Face New One-Month Response Deadline

The Director-General of Taxes (“Director-General”) has issued Circular No. SE-9/PJ/2026 on Procedures for the Requesting of Information and/or Evidence or Statements (Informasi dan/atau Bukti atau Keterangan – “IBK”)[1] for the Implementation of Financial Information Access for Tax Purposes (“Circular 9/2026”). This Circular 9/2026 will now serve as an implementing framework to Regulation of the Minister of Finance (“Minister”) No. 108 of 2025 on Technical Guidelines for the Accessing of Financial Information for Tax Purposes (“Regulation 108/2025”).[2]