Ministry of Finance recently issues Regulation MoF Regulation No. 8 of 2026 on the Amendment to the MoF Regulation 228/2017 (“MoF Regulation 8/2026”), which updated several terms regarding tax-rated data and information collection.
The tax authority may notify other government agencies, institutions, associations, and other parties (e.g. banks and credit card issue) for the utilization of the provided data and information relating to taxation. Such notification would be delivered through a written letter on the utilization of data and information.
If considered insufficient, the Tax authority has an authority to compile data and information in connection with the occurrence of an event relating to the fulfilment of a taxpayer’s obligations with the purpose of having complete picture of the taxpayer’s revenue and/or assets.
In relation to such authority, the tax authority may delegate to any of its authorized personnels. The regulation comes into force 27 February 2026.
Conclusion
MoF Regulation 8/2026 serves to strengthen tax authority’s supervisory function and enhance the effectiveness of tax compliance monitoring through improved tax-related data and information access and inter-agency coordination. The transparency of the taxpayer is under scrutiny.
For further information, please contact:
MetaLAW, Legal Consultant, Jakarta, Indonesia
general@metalaw.id
