Tax Office to Scrutinise Delinquent Accounts Before Full Asset Freeze

The Directorate General of Taxes (DJP) at the Ministry of Finance has established new procedures for requesting financial information from taxpayers through the issuance of Director General of Taxes Circular Letter Number SE-9/PJ/2026. The circular, enacted by Director General of Taxes Bimo Wijayanto on 16 July 2026, sets out guidelines for requesting information, evidence, or financial records (IBK) from financial institutions and crypto-asset reporting service providers (PJAK Pelapor CARF) for tax collection purposes. Requests for IBK are made by the authorised official, namely the Head of the Tax Service Office (KPP).

Specifically, the IBK request is made for the collection of taxes from taxpayers who hold securities traded on the capital market, and taxpayers who possess assets stored or recorded at financial institutions outside the capital market sector and/or CARF reporting entities. For requests to financial institutions in the capital market sector, the information includes the taxpayer’s financial account numbers and asset balances. The request is made prior to the implementation of a freeze on the taxpayer’s securities traded on the capital market.

For information requests outside the capital market sector, written information will be requested regarding all of the taxpayer’s financial account numbers and asset balances. This information request is carried out simultaneously with the request to freeze the taxpayer’s assets stored at financial institutions outside the capital market sector and/or CARF reporting entities, in accordance with the provisions of laws and regulations governing tax collection procedures. The Head of the Tax Service Office may submit a new IBK request in the form of transaction details for the taxpayer’s financial account. This request for transaction details can be made if there is a discrepancy between the data regarding the day, date, and time the freeze request was received, as stated in the receipt for the freeze request, and the official report of the freeze or an equivalent document.

Furthermore, a request can be made if there is a significant time lag between the receipt of the freeze request and the execution of the freeze, or if the balance of assets in the taxpayer’s financial account requires further investigation to support tax collection actions. Multiple IBK requests for the same taxpayer can be made as long as subsequent requests are based on the need for new information to support tax collection actions. This includes situations where the asset balance is less than the tax debt and collection costs, other necessary information was not included in the previous request, information is received from another party that the account balance or assets have decreased or increased, or there is a significant time lag between the execution of the freeze and the seizure. The Director General of Taxes stated that if the IBK or other information indicates a transfer of asset balances to another party requiring further investigation, the tax bailiff may propose an examination for other purposes in accordance with the provisions of tax laws and regulations.