Tax Office Can Now Access Crypto Asset Data, Not Just Bank Accounts

The Directorate General of Taxes (DJP) has officially issued a circular granting the tax authority the power to access financial information from crypto asset service providers, expanding its oversight beyond traditional bank accounts. The regulation, outlined in Circular Letter SE-9/PJ/2026, authorises the DJP to obtain financial information for tax purposes from entities reporting under the Crypto Assets Reporting Framework (CARF).

This access is intended to support the implementation of international agreements on the exchange of information, as well as to monitor taxpayer compliance. The DJP can request data automatically or based on specific needs, covering activities such as tax audits, collection, intelligence gathering, and legal proceedings.

The scope of information that can be requested includes the identity of account holders, account numbers, types of accounts, opening and closing dates, balances or values, transaction mutations, and transaction locations. This move marks a significant expansion of the tax authority’s surveillance capabilities into the growing digital asset sector.