Indonesia's Minister of Finance issued MoF Regulation No. 108 of 2025. The rule operationalises the Crypto-Asset Reporting Framework in Indonesia. It is final and in force. Reporting obligations begin for the 2026 tax year. The Directorate General of Taxes (DGT) administers collection.
MoF 108 captures Crypto Asset Service Providers that meet domestic nexus criteria, including exchanges. It brings payment service providers and licensed e-wallet operators inside the financial information reporting scheme. It covers transfers of relevant crypto assets. First reports for the 2026 calendar year are due no later than 30 April 2027. Cross-border information exchange is contemplated. Detailed reporting formats and administrative penalties will follow in subsequent implementing regulations.
Indonesian crypto exchanges, foreign exchanges with Indonesian users meeting nexus criteria, custodial wallet operators, payment institutions, and licensed e-money issuers will report account-holder and transaction data to the DGT. Customers of these providers should expect provider requests for tax identification numbers and residency documentation.
MoF 108 aligns with the OECD Crypto-Asset Reporting Framework adopted in 2023. The exact scope of relevant crypto assets will track implementing guidance. Indonesia's prior shift of crypto supervision from Bappebti to OJK affects parallel licensing duties for the same operators.
Licentium advises crypto and digital asset clients on cross-border tax reporting and works with Indonesian counsel on local filings. Contact us if your platform serves Indonesian customers or accepts Indonesian payment rails. Work we undertake includes CARF readiness, nexus analysis, customer onboarding redesign, due-diligence procedures, and exchange-of-information opinions.
Source: Indonesian Ministry of Finance Regulation No. 108 of 2025 on Crypto-Asset Reporting, in force for the 2026 reporting year, https://www.kemenkeu.go.id/, confirmed 14 May 2026.
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