|March 11 2022||Automatic||
|May 31 2021||Automatic||
|April 20 2021||
|March 16 2021||Automatic||CRS XML Schema Version 2.0 for financial information report submission to engage the automatic exchange of information. (download)|
|July 20 2020||Automatic||Announcement regarding the obligation to report financial information for financial service institution.
|May 29 2020||Automatic||List of Jurisdictions that participate in EoI and the Receiver of EoI report in regards with automatic exchange of financial account information. (click here)|
|April 28 2020||Automatic||Announcement regarding financial information report obligation for financial service institution.
|March 5 2020||Automatic||Things to Concern regarding financial information report in the implementation of automatic exchange of financial account information. (click here)|
|February 20 2020||Automatic||Correction mechanism of Financial Information Report for foreign customers (xml format) and financial information validation for the implementation of international agreement – guidelines for financial service institution to submit financial information report through SiPINA gate. (click here)|
|July 12 2019||Automatic||More details regarding financial information report for the implementation in international tax agreement. (click here)|
|May 9 2019||Automatic||Error List in the EoI Gate Application.(link)|
|April 22 2019||Automatic||Guidance in power-point for other financial service and other institution performing self-validation for financial information report to implement international tax agreement. (link)|
|April 18 2019||Automatic||Narrative Guidance for other financial service and other institution performing self-validation for financial information report to implement international tax agreement. (link)|
|April 10 2019||Automatic||Technical Supervision Material for AEoI Domestic Report 2018. (link)|
|April 8 2019||Automatic||EoI Gate manual user. (link)|
|March 28 2019||Automatic||To-be-filled template in excel for financial information submission to implement international tax agreement. (link)
XSD file for financial information report to implement international tax agreement (link)
|March 25 2019||Automatic||List of Jurisdictions that participate in EoI and the Receiver of EoI report in regards with AEoI (PENG-04/PJ/2019). (link)|
|February 28 2019||Automatic||XML filing guidance for financial information report submission to implement tax regulation. (link)|
Type of Financial Information Report
Directorate General of Taxes has authorization to get access on financial information for tax purpose from financial service institution, other financial service institution, and/or other entities including report which contains automatic exchange of information or exchange of information on request.
Access to financial information which is received from financial information report submitted automatically in regards with implementing tax regulation and international tax agreement or so-called automatic exchange of information (AEoI).
Financial information report submission is mandatory for financial service institution comprising:
- Financial Service Institution – Banking, stock exchange, insurance sector which is under OJK (Financial service authority of Republic of Indonesia) law;
- Other Financial Service Institution – other financial service institution which is under OJK law;
- Other entities – financial institution which is stipulated in international agreement
That running business as custodian, savings institution, insurance companies, and investment entities.
Subject to register:
Financial service institution, neither the reporter or non-reporter, must have themselves registered in Directorate General of Taxes.
The registration has to be conducted prior to the end of next-year February after all requirements as financial institution either reporter or non-reporter has been fulfilled.
Registration can be conducted by using electronic form that can be acquired from:
- EoI website gate; or
- Tax office (KPP) or tax service, dissemination, and consultation office (KP2KP) coming in person or through post, expedition service, or courier companies.
Frequent Asked Question (FAQ)
Automatic financial information reports, at least containing information in the form of:
- Identity of the Financial Account holder;
- Financial Account number;
- Identity of the Reporting Financial Institution;
- The balance or value of the Financial Account; and
- Income related to the Financial Account.
Details of this information are listed in Attachment Letter G PER-04/PJ/2018.
Automatic reporting of financial information, made in the form of electronic documents in the following format:
- Extensible Markup Language (XML); or
- Excel Binary File Format (xls),
and security or encryption is carried out with an application provided by the Directorate General of Taxes. (download here).
Financial information reports are automatically submitted through:
- online electronic mechanism through the website of the Directorate General of Taxes or other pages determined by the Directorate General of Taxes; or
- non-electronic mechanism directly to KPDE or through KPP.
More details regarding the procedure for submitting reports refer to Attachment Letter H PER-04/PJ/2018.
For submission by non-electronic mechanism, documents are submitted in the form of electronic documents in Portable Document Format (PDF) in the form of:
- a report accompanied by a signed statement of report submission in the event that there are financial accounts that must be reported; or
- a signed statement of report submission in the event that there are no reported financial accounts.
For the purpose of implementing international agreements (AEOI), Reporting FIs submit one report submitting one report for each domicile country which is the Reporting Purpose Jurisdiction.
Defiance of Financial Information Reports for Domestic Affairs
To follow-up the Director General of Taxes Letter number S-135/PJ/2020 concerning the announcement regarding information report obligation for financial institution reporter, and based on review on submitted report, there are anomaly in the data, especially in domestic-purposed report, then financial institution reporter shall get more focus on following items so that DGT does not have to make some further clarification regarding the report
Several examples of the anomaly are as follows:
- There is negative balance in interest;
- There is balance in financial account, but no balance in other income column, for example: there is savings balance, but there is no interest balance;
- There is an account owned by more than 1 persons;
- There is a CIF number owned by more than 1 persons;
- There are repetitive account number used, for example: 123.456.789, 444.444.444, 888.888.888
- There is identification number which does not match the reported birthdate;
- There is invalid birthdate, for example: 1900;
- There is no CIF number, i.e. financial institution reporter that performs more than 1 function, one for depository which has CIF number, but no SID number for custodian function.
Notwithstanding the abovementioned anomaly, financial institution reporter shall reconfirm the following data instruction:
- Identification Number is referring to the number that consists 16 digits in accordance with article 31 the government regulation number 40/2019 concerning the implementation of law number 23/2016 of civil administration as lastly amended by law number 24/2013.
- SIUP column is filled by Surat Izin Tempat Usaha (trading business permit) following respective local government regulation;
- SITU is filed by Surat Izin Tempat Usaha (places of business license) following respective local government regulation;
- Balance of Financial account is filed consistent with the reported currency, not a conversion to Indonesian Rupiah currency, so does the interest, dividend, gross income, and other income column.
- Other account holder name is filed consistent with the individual financial account holder such as family name of certain ethnical background.
- Birthdate for individual financial account holder is filed consistent with the birthdate data in its identification number.
- For the report to implement international agreement, pay attention on the following issues:
- Rescountrycode for financial account which is categorized as undocumented account filed by ID (Indonesia); and
- There are still several XML formatting mistypes in MessageRefID and DocRefID.
This announcement is made to be attended and implemented with responsibility.
Defiance of Financial Information Reports for International Agreement/Automatic Exchange of Information Implementation
By the issuance of law number 9/2017 concerning the enactment of government regulation in lieu of law number 1/2017 concerning the access to financial information for tax purpose, hereby we convey several things:
- In accordance with the implementation of international agreement/automatic exchange of financial account information (AEOI) based on common reporting standard (CRS), financial institution service, other financial institution service, and/or other entities are obliged to submit financial information report to DGT. To submit the previously-said report, financial institution service, other financial institution service, and/or other entities must identify due diligence the financial account which they manage as well as perform, keep, and maintain documents of the said identification procedure.
- Article 7 law number 9/2017 stipulates the sanction for any defiance to submission obligation as mentioned in the said law as follows:
- The executive and/or staffs of the financial service institution, other financial institution service, and/or other entities as mentioned in article 2 section (1), who
- Does not submit report in accordance with article 2 section (2);
- Does not perform financial account identification procedure in due diligence as mentioned in article 2 section (4); and/or
- Does not give information and/or evidence or explanation as mentioned in article 4 section (2).
Could be confined maximum 1 year or fined maximum Rp1.000.000.000 (one billion rupiah)
- financial institution service, other financial institution service and/or other entities as mentioned in article 2 section (1) which
- does not submit report as mentioned in article 2 section (2);
- does not perform due diligence financial account identification procedure as mentioned in article 2 section (4); and/or
- does not give information and/or evidence or explanation as mentioned in article 4 section (2).
Could be fined maximum Rp1.000.000.000 (one billion rupiah)
- every people that gives false statement or hide or reduce the information which, by law, is supposed to be conveyed in the report as mentioned in article 2 section (2), could be confined maximum 1 (one) year or fined maximum Rp1.000.000.000 (one billion rupiah). If there were any potential defiance to the obligation as mentioned in point a above, please send the information to Directorate General of Taxes through email firstname.lastname@example.org using CRS Defiant Report Form.
LK that do not fulfill their obligations will be subject to the following sanctions:
- Clarifications are issued if: they do not fulfill the obligations of the financial account identification procedure, do not fulfill the documentation obligations, and/or falsify documents or reduce the information that must be reported.
- A written warning is issued in the event that: the clarification is not fulfilled or the answer to the clarification is not as requested, the obligation to report information automatically is not fulfilled, and/or the request for information/evidence/information is not fulfilled.
- Preliminary Evidence Examination and Investigation is carried out if the written warning issued by the DGT is not heeded and an indication is found that the LJK: is suspected of committing a violation, does not submit financial information reports automatically, and does not provide information/evidence/information on request.
Protection of Confidentiality of Data and Information
For Data and Information obtained from LJK, the following provisions apply:
- Information received/obtained from LJK, Other LJK, and Other Entities is used as TAX DATABASE OF THE DIRECTORATE GENERAL OF TAXES;
- Information received/obtained from LJK, Other LJK, and Other Entities MUST BE KEEP CONFIDENTIALITY in accordance with the provisions of laws and regulations and international agreements;
- Tax officials and experts in the field of taxation are PROHIBITED to LEAVE, DISTRIBUTE, AND/OR NOTIFY to unauthorized parties; and
- Tax officials and experts in the field of taxation who VIOLATE the obligation of secrecy shall be punished with imprisonment and a fine in accordance with the provisions of ARTICLE 41 of the KUP Law.
XML check application (3.71 MB)
Data encryption application (43.86 MB)
|Electronic form for financial institution registration (20.25 KB)|
|CRS XML Schema version 2.0 for financial information report submission to implement automatic exchange of information.
|XSD file for financial information report submission to implement the tax regulations. (9 KB)|
|Example of how to fill XML for financial information report submission to implement the tax regulations (2 KB)|
|Excel template for financial information report submission to implement the international tax agreement. (53.81 KB)|
|Excel template for financial information report submission to implement tax regulations. (84 KB)|
CRS Defiant Report Form (7 KB)
List of Non-Reporting Financial Institutions (89.11 KB)
EOI Portal User Manual (1.4 MB)
EOI Portal Application Error Catalog (406 KB)
Mechanism of Correction/Correction of Foreign Customer Financial Information Reports (Xml Format) and Validation of Financial Information Reporting for the Purpose of Implementing International Agreements - Guide for Financial Services Institutions Submitting Financial Information Reports Through the SiPINA Portal (3.09 MB)
AEOI Excel template filling simulation video (60.86 MB)
Number 73/PMK.03/2017 concerning Amendment to Regulation of the Minister of Finance Number 70/PMK.03/2017 concerning Technical Guidelines Regarding Access to Financial Information for Tax Purposes. (1.99 MB)
Number 19/PMK.03/2018 concerning the Second Amendment to the Regulation of the Minister of Finance Number 70/PMK.03/2017 concerning Technical Guidelines Regarding Access to Financial Information for Tax Purposes. (4.2 MB)
Director General of Taxes Regulation
Number PENG-04/PJ/2018 concerning List of Participating Jurisdictions, Types of Non-Reporting Financial Institutions, and Types of Financial Accounts Excluded in the context of Automatic Exchange of Financial Account Information. (5.28 MB)
More questions, please contact:
Call center 1500 200