Based on Article 2 paragraph (4) of Government Regulation in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Taxation Purposes, as enacted into law under Law No. 9 of 2017, and Article 31 letter g of Minister of Finance Regulation No. 108 of 2025 (PMK-108/2025), the Director General of Taxes is authorized to obtain access to financial information, while Crypto-Asset Service Providers (PJAK) reporting under the Crypto-Asset Reporting Framework (CARF) are required to automatically submit financial account information reports containing relevant crypto-asset information and to conduct financial account due diligence procedures in accordance with the CARF requirements. In conducting due diligence procedures upon the opening of a Crypto-Asset User account, a reporting PJAK is required to obtain a valid self-certification from the prospective Crypto-Asset User as a document separate from the account opening documentation, verify the reasonableness and validity of such self-certification based on information obtained or maintained in connection with the account opening, including documentation collected pursuant to anti-money laundering (AML) and/or know-your-customer (KYC) procedures, and determine the tax residence of the Crypto-Asset User based on the valid self-certification and the results of the reasonableness verification.

In addition, a reporting PJAK is required to maintain and retain documentation, including the valid self-certification, which must be duly signed or otherwise validly affirmed by the Crypto-Asset User or its duly authorized representative, dated no later than the date on which the self-certification is obtained, and contain the information required under Article 26 paragraph (2) letter c of PMK-108/2025. As part of the financial account identification procedures, PMK-108/2025 also provides sample self-certification forms that may be used by reporting PJAKs for prospective Crypto-Asset Users who are Individuals, Entities, or Controlling Persons, where the Crypto-Asset User is an entity other than an Active Entity or an Excluded Entity. This provision was issued by the Director General of Taxes, Bimo Wijayanto.