What is Self-Certification CARF?

Self-Certification CARF is a self-declaration form that crypto asset users must complete to state their tax residence status and Tax Identification Number (TIN/NPWP) in accordance with international tax information exchange provisions.

BTSE Indonesia, as a Crypto Asset Trading Organizer, is required to collect this information to fulfill reporting requirements to the Directorate General of Taxes (DJP).

The following is the procedure for filling out the CARF Form for Individual Users

Section 1 – Individual Identification**
In this section, users must fill in personal identity data completely, accurately, and in accordance with a valid official identity document.

The information that must be included comprises:

1. Full Name as per the official identity document (ID Card (KTP) for Indonesian Citizens (WNI) or Passport for Foreign Citizens (WNA)).

2. Date of Birth filled out in the specified format (DD-MM-YYYY).

3. Place of Birth stating the City/Regency and Country of birth.

4. Current Residential Address filled out completely.

5. Mailing Address filled out if it differs from the current residential address.

6. Gender.

7. Nationality.

8. Identity Number

   1. National Identity Number (NIK) for Indonesian Citizens (WNI); or

   2. Passport Number for Foreign Citizens (WNA).

All information provided must be consistent with the data submitted during the KYC process.

Section 2 – Tax Residence Information**
In this section, users must state the country or jurisdiction where they are a Tax Subject (Tax Resident).

Users must include:

• Country of Tax Residence, and

• The Tax Identification Number (TIN) applicable in that country (for example: NPWP for entities that are tax resident in Indonesia).

If the user does not have a TIN, they must select the appropriate reason as listed in the CARF Form and, if requested, provide a relevant explanation.

If the user has more than one tax residence, all countries or jurisdictions of tax residence must be fully listed.

Section 3 – Citizenship/Residence by Investment**
In this section, the User must provide information related to citizenship or residency rights obtained through the Citizenship by Investment (CBI) or Residence by Investment (RBI) schemes.

The CBI/RBI schemes are programs offered by certain countries or jurisdictions that allow individuals to obtain citizenship or residency rights (temporary or permanent) based on investment or financial contribution.

This section aims to ensure consistency with the tax residence information stated in Section 2.

Section 4 – Declaration and Signature**
In this section, the entity's official representative must:

• Read and understand all statements contained in the form;

• Declare that all information provided is true, complete, and in accordance with the actual conditions; and

• Sign the form electronically as a form of official approval and declaration.

⚠ Important Note for Users

• The information provided will be used to fulfill reporting obligations to the Directorate General of Taxes (DJP).

• The information may be automatically exchanged with other jurisdictions according to international tax agreements.

• If there is a change in data (e.g., a change in tax residence or entity classification), the entity must update the information no later than 30 calendar days from the date of change.

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By completing the CARF Self-Certification correctly and completely, the user has fulfilled the obligation to submit tax residence information in accordance with applicable regulations. Ensure that the data provided is always accurate. For additional information or further assistance, please contact BTSE Indonesia Customer Support.