New CRS Rules to Replace PMK 70/2017, DJF Announces Changes

JAKARTA, 27 October 2025 – Indonesia’s Directorate General of Taxes (DGT) is drafting a Ministerial Regulation to replace Ministerial Decree No. 70/2017 on Technical Guidelines for Financial Information Access for Tax Purposes. The draft was disclosed in Announcement No.

The revision aligns Indonesia’s rules with the Amended Common Reporting Standard (Amended CRS), the latest OECD framework for automatic exchange of information. The new regulation expands reportable accounts to include certain electronic‑money products and central bank digital currencies (CBDC) and introduces safeguards against duplicate reporting between AEOI CRS and the Crypto‑Asset Reporting Framework (CARF). It also strengthens reporting procedures, adds required details on controlling persons and adopts the Amended CRS XML schema.

The changes give financial institutions and other entities adequate time to identify applicable accounts and comply with the updated requirements, thereby enhancing tax compliance and supporting consistent international information exchange.