The Ministry of Finance has officially released its Regulation No. 8 of 2026. This regulation updates the previous framework (MOF Regulation No. 228/PMK.03/2017) to strengthen the national tax data infrastructure and provide legal certainty for government agencies, institutions, and associations.

Key Regulatory Updates

The government identified that the previous regulation did not adequately address feedback mechanisms for data usage or procedures for gathering additional data when initial submissions were insufficient. MOF Regulation 8/2026 was introduced to ensure legal certainty and to align data requirements with the current operational needs of the Directorate General of Taxes (DGT).

Key Regulatory Updates

The new regulation introduces several critical shifts in the tax reporting framework:

• Mandatory Data Submission:
  Government agencies, institutions, and associations are required to provide tax-related data to the DGT.
• DGT Notification:
  The Director General of Taxes will now provide a formal notification to the providing parties regarding the data that has been submitted.
  
• Enhanced Transparency (New Article 5A):
  For the first time, the DGT is required to issue a formal “Data and Information Utilization Notification” to report how the submitted data has been used.
• Authority to Collect Additional Data (New Article 5B):
  If the data received is insufficient, the DGT is authorized to collect additional information regarding a taxpayer’s obligations.
  • Data Scope: Requests may include information describing business activities, turnover, income, or wealth.
  • Compliance: Parties receiving a request must provide data that reflects the actual situation.
  • Deadline: Data must be submitted within one month of receiving the request.
  • Method: Submission can be done online or directly to the DGT.
• Delegation of Authority (New Article 5C):
  The Director General of Taxes may delegate the authority to notify usage and collect data to senior officials in tax data policy or to the Heads of Regional Tax Offices.

Effective Date

This regulation was enacted on February 11, 2026, and officially came into force on its promulgation date, February 27, 2026.