<![CDATA[This study examines the proportionality of the prohibition on taxpayer recording during the Request for Explanation of Data and/or Information (SP2DK) process under Directorate General of Taxes Circular Letter No. SE-8/PJ/2026. In video-conference discussions, the Tax Office records the session while taxpayers and their representatives are prohibited from recording. Using normative legal research with statutory, case, and conceptual approaches, the study analyses tax secrecy, administrative-law legality, personal-data protection, access to information, and primary documents from Constitutional Court Case No. 211/PUU-XXIII/2025. The study finds that confidentiality and data protection are legitimate aims, but exclusive governmental control over the primary record without adequate guarantees of integrity, access, and verification may generate administrative record asymmetry and later evidentiary asymmetry. As a de lege ferenda proposal, the article develops a model of complete and continuous official recording, precise time-stamping, integrity safeguards, controlled Coretax access, and materiality-based procedural consequences. This model separates access from publication and seeks to preserve tax confidentiality while ensuring meaningful procedural fairness and verifiable administrative accountability.]]>
Copyrights © 2026
