On January 6, 2017, the Indonesian Ministry of Finance enacted Minister of Finance Decision No. 12/KMK.03/2017 (“KMK 12”) that regulates the technicalities of submitting request to access taxpayer bank account information via electronic system, along with the process of receiving approval at the Ministry of Finance. This electronic system is called AKASIA.
This system has been implemented in several tax offices across Indonesia starting February 1, 2017.
The request for access to bank account information through AKASIA is submitted for the purpose of tax audit, tax preliminary investigation, tax criminal investigation, and tax collection. Such request is submitted by Tax Auditor, Tax Investigator, of Bailiff, at the tax service office level, tax regional office level, or tax central office level. Under KMK 12, the process of submitting request until approval to obtain the access to bank account information can be done in only 30 working days.