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Indonesia
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Indonesia
Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 April 2027
REGISTRATION DEADLINE
The last day of February in year after commencing RCASP activities
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 31 December 2026
Record Retention Period
5 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: Reporting Crypto-Asset Service Providers (PJAK Pelapor CARF) and Reporting Financial Institutions (Lembaga Keuangan Pelapor CRS) are explicitly required to validate the correctness of domestic TINs. This validation must be performed through:
• Specific channels established by the Director General of Taxes; and/or
• Tax application service providers.
Reporting Requirements: For domestic users, RCASPs must also report account balances of value of Relevant Crypto-Asses and fiat currencies at the end of reporting period (i.e. similar to CRS).
Penalty Framework
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DG of Taxes has authority to revoke status of any RCASP that fails to carry out the due diligence or reporting requirements
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Criminal penalties may also apply
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No specific financial penalties are listed in the current guidance
Official Sources
🔗 CARF/DAC8 Website: Crypto Asset Reporting Framework (CARF)
🔗 Legislative Package: Ministry of Finance Regulation 108 of 2025
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.