Minister of Finance Regulation 50 of 2025

OJK Regulation No. 27/2024 on Trading of Digital Financial Assets including Crypto Assets, as amended by No. 23/2025

Peraturan OJK No. 27/POJK.XX/2024 tentang Perdagangan Aset Keuangan Digital termasuk Aset Kripto

OJK Regulation 27/2024, as amended by No. 23/2025, implements the post-P2SK transfer of crypto-asset oversight to Indonesia's Financial Services Authority (OJK). It provides a detailed licensing, trading, governance and consumer-protection regime for digital financial asset and crypto exchanges, clearing bodies, depositories, traders and related operators.

Law concerning Development and Strengthening of the Financial Sector

Indonesia's P2SK omnibus law brings digital financial assets, including crypto-assets, within the financial-sector perimeter and transfers supervisory responsibility to OJK. Current state: In force; crypto/digital financial-asset supervision transitioned to OJK under implementing arrangements

Indonesia Digital Financial Asset Trading Rules

OJK Regulation 27 of 2024

Regulates trading infrastructure and operators for digital financial assets including crypto.

OECD/G20 Crypto-Asset Reporting Framework (CARF)

Crypto-Asset Reporting Framework (CARF) and Amendments to the Common Reporting Standard

The OECD/G20 Crypto-Asset Reporting Framework (CARF) creates global due-diligence and reporting rules for reporting crypto-asset service providers, supporting annual cross-border exchange of crypto-asset tax information among implementing jurisdictions. It also includes amendments to the Common Reporting Standard and an XML schema implementation package. National CARF laws should link to this canonical profile.

South Africa Crypto CARF

Crypto-Asset Reporting Framework implementation

Introduces due-diligence and transaction reporting for covered CASPs.

Portugal Crypto Tax Framework

State Budget Law 2023 crypto tax provisions

Introduces express tax treatment for qualifying crypto-asset gains and income.