Circular Letter of the Director General of Taxes No. SE-9/PJ/2026 (SE 9/2026) further regulates procedures for the Directorate General of Taxes (DGT) to request information, evidence, or explanation (IBK) from financial institutions and Crypto-Asset Reporting Framework (CARF) reporting service providers.
Issued on July 16, 2026, this regulation serves as an operational guideline for DGT tax offices when requesting financial data for tax administrative purposes, including taxpayer compliance monitoring.
In the context of supervision, the data obtained by the DGT may trigger a Request for Explanation on Data and/or Information (SP2DK)—a formal DGT inquiry letter. Consequently, the entry into force of SE 9/2026 underscores the need for taxpayers to ensure strict alignment between their financial records and annual tax return (SPT) filings.
Background of SE 9/2026
SE 9/2026, which governs procedures for requesting information, evidence, or explanations to access financial data for tax purposes, was issued under Minister of Finance Regulation No. 108 of 2025 (PMK 108/2025).
PMK 108/2025, effective January 1, 2026, provides the framework for granting tax authorities access to financial information, including bank account details and relevant crypto-asset holdings. SE 9/2026 expands on this by offering detailed operational guidance for DGT work units on requesting, receiving, using, storing, and supervising IBK data.
Director General of Taxes Bimo Wijayanto explained that SE 9/2026 provides a clear roadmap for DGT units in executing financial data requests for tax administration purposes.
Scope of Obtainable Financial Data
Under SE 9/2026, the DGT can request a wide range of financial data from reporting financial institutions and CARF crypto service providers, including:
- Account holder identity details;
- Financial account numbers and sub-accounts;
- Types of financial accounts;
- Account opening and closing dates;
- Account balances or valuations;
- Transaction history and locations; and/or
- Any other relevant financial information managed by reporting entities under CARF.
To support compliance monitoring, the DGT can also request data on taxpayers listed in analysis target lists, monitoring priority lists, or tax base expansion priority lists.
This authority extends to related parties, such as individuals within the same family unit, company executives, legal representatives, shareholders, beneficial owners, and other entities necessary to support tax audit efforts. However, data requests regarding related parties cannot be made arbitrarily—SE 9/2026 strictly requires prior analytical findings demonstrating a direct and relevant connection to the targeted taxpayer.
How the DGT Requests Financial Data
SE 9/2026 establishes that data requests and exchanges can be processed through several digital channels.
These include Coretax, utilizing the Third-Party Data Portal (Portal DPK), the Financial Institution Reporter Portal (Portal FIR), and host-to-host integration where an institution’s system connects directly with the DGT. Additionally, requests can be processed through the Financial Information Access Application (ASIK) or other integrated web portals.
Authorized officials permitted to submit data requests for compliance monitoring include designated officials at DGT Headquarters, Heads of Regional Tax Offices (Kanwil DJP), and Heads of Tax Servicing Offices (KPP), operating within their designated scopes of authority.
Could Direct Access Lead to More SP2DKs?
Will streamlined data access lead to a widespread surge in formal tax inquiry letters (SP2DKs)?
SE 9/2026 explicitly governs how requested financial data is utilized in taxpayer supervision. Data received by regional tax offices and local tax servicing offices must be followed up with either an SP2DK or an official notice of audit results, except under specific circumstances outlined in the circular.
In practice, financial data serves as primary input for tax oversight. If analysis reveals discrepancies requiring clarification, the DGT will issue an SP2DK.
That said, SE 9/2026 mandates that all data obtained from financial institutions and CARF reporting providers must be used strictly for its intended purpose. The issuance of SE 9/2026 does not automatically mean every data request will result in an SP2DK, but it clearly defines the mechanics of how the DGT obtains and leverages financial records for tax enforcement.
Recommended Actions for Taxpayers
As financial data becomes more deeply integrated into tax administration, regular reconciliation is vital. Taxpayers must ensure that account balances, transactional records, accounting logs, and reported assets and liabilities on their annual tax returns are fully supported by verifiable documentation.
Routine internal reconciliations help identify and resolve potential discrepancies before tax authorities flag them.
Should you receive an SP2DK, it is best to respond promptly within the stipulated timeframe, providing clear, documented explanations. In complex situations involving technical accounting discrepancies, consulting a professional tax advisor can help ensure that all supporting documentation submitted to the DGT accurately reflects your actual financial position.
Conclusion
SE 9/2026 provides clarity on how the DGT requests and utilizes financial data from financial institutions and CARF-reporting crypto service providers.
For compliance supervision, tax authorities can request data on targeted taxpayers and related parties—including executives, representatives, shareholders, and ultimate beneficial owners—provided the regulatory conditions in SE 9/2026 are met.
This data equips the DGT to assess compliance more effectively, with flagged discrepancies routinely addressed through SP2DK inquiries. For taxpayers, maintaining precise record-keeping, ensuring data consistency across filings, and backing reported financial positions with complete documentation are now more important than ever.
