Rule Banning Taxpayer–Tax Officer Meeting Recordings Challenged at Constitutional Court

JAKARTA. The provision prohibiting the recording of meetings between taxpayers and tax officials, whether in audio or video form, has been challenged before the Constitutional Court (MK).

According to a press release from the Constitutional Court, the provisions being challenged are Article 34 paragraphs (1) and (2) of the Law on General Provisions and Tax Procedures (KUP Law).

These provisions have long been used by the Directorate General of Taxes (DGT) as the legal basis for prohibiting taxpayers or their representatives from recording meetings with tax officials.

However, the wording of Article 34 paragraphs (1) and (2) does not explicitly prohibit documentation. The articles read as follows:

(1) Any official is prohibited from disclosing to other parties anything known to them or conveyed to them by a taxpayer in the course of their duties or employment in implementing tax laws and regulations.

(2) The prohibition referred to in paragraph (1) also applies to experts appointed by the Director General of Taxes to assist in implementing tax laws and regulations.

Alleged Violation of the Constitution

Therefore, the petitioner in case number 211/PUU-XXIII/2025 has requested the Constitutional Court to declare that Article 34 paragraphs (1) and (2) of the KUP Law are unconstitutional, insofar as they are interpreted to prohibit taxpayers from recording meetings with tax officials.

In their petition, the petitioner also asked that the ruling apply not only to specific cases but to all formal and official taxpayer–tax authority interactions, including:

• Clarification activities under SP2DK (Request for Explanation on Data and/or Information)
• Field audits
• Preliminary evidence examinations
• Final audit discussions (PAHP)
• Objection proceedings at the DGT Regional Office level, and
• Any official meetings or communications between tax officials and taxpayers or their representatives are conducted within legal and administrative tax capacities.

The case has now entered the judicial review stage, with the hearing held on Monday (Nov 10) at the Constitutional Court. The Court has instructed the petitioner to revise their application within 14 days. (ASP/KEN)