How to Obtain a Certificate of Registration for a Company Tax Attorney

Question:

MY NAME is Fredy from Jakarta. I am a tax staff member at a foreign direct investment (FDI) company in the manufacturing sector. I have been appointed by the company as an attorney to handle various tax matters, supported by a brevet certificate in taxation.

As I understand it, employees appointed as attorneys are now classified as "other parties". Going forward, such an appointment requires the holder to possess a certificate of registration. It should be noted that I am not a tax consultant, and my formal educational background is not in taxation.

Recently, I heard that the government has just issued regulations concerning tax consultants and other parties acting as taxpayers' attorneys. My question is: how do I obtain the said tax registration certificate, and what matters should I be aware of?

Fredy, Jakarta.

Answer:

THANK you for your question, Mr Fredy. First of all, it can be said that your prior understanding of the provisions on the appointment of a taxpayer's attorney is correct. Those provisions are set out in Minister of Finance Regulation No. 44 of 2026 on the Requirements to Become an Attorney in the Field of Taxation and Procedures for the Exercise of Rights and the Fulfilment of Obligations of an Attorney in the Field of Taxation (MoF Reg. 44/2026).

As previously understood, those provisions place a taxpayer's employee within the category of other parties who may act as a taxpayer's attorney. This is explained in Article 2 paragraph (2) of MoF Reg. 44/2026.

Further, where another party is appointed as an attorney, that party must possess certain competencies in taxation, namely a certificate of registration. This requirement is governed by Article 3 paragraph (1) and (4) of MoF Reg. 44/2026. See 'Can Brevet-Certified Staff Still Act as Attorneys? Check the Latest Regulations'

The procedure for obtaining the said certificate of registration is governed by separate provisions concerning tax consultants and other parties acting as taxpayers' attorneys, as explained in Article 3 paragraph (5) of MoF Reg. 44/2026.

Those provisions are then set out in Minister of Finance Regulation No. 55 of 2026 on Tax Consultants and Other Parties Acting as Taxpayers' Attorneys (MoF Reg. 55/2026).

As a preliminary matter, it should be noted that the government has the authority to guide, develop and/or supervise tax consultants, tax consulting firms and other parties acting as taxpayers' attorneys. This authority is provided for in Article 2 paragraph (1) of MoF Reg. 55/2026.

One of the activities falling under such guidance, development and/or supervision is the issuance of a certificate of registration, as detailed in Article 2 paragraph (2) subparagraph l of MoF Reg. 55/2026.

Before proceeding, it should be understood that a certificate of registration (surat keterangan terdaftar/SKT in Indonesian) is a document attesting that a person has been registered as someone with competency in the field of taxation. This definition is stated in Article 1 number 8 of MoF Reg. 55/2026.

In this regard, competency may be evidenced by a certificate of competency (surat keterangan kompetensi/SKK in Indonesian), which is a document attesting that a person possesses competency in the field of taxation. This explanation is as defined in Article 1 number 7 of MoF Reg. 55/2026.

This means that a person must first obtain a certificate of competency to obtain a certificate of registration. So, what must be done to obtain the certificate of competency?

It should be noted that the provisions concerning other parties are not regulated independently from the outset; rather, the provisions on the certificate of competency applicable to tax consultants apply mutatis mutandis to other parties, as governed by Article 50 paragraph (2) of MoF Reg. 55/2026, which reads:

"The provisions on the certificate of competence for tax consultants referred to in Article 7, Article 8, Article 9, Article 10 and Article 11 shall apply mutatis mutandis to the certificate of competency for other parties acting as taxpayers' attorneys."

Referring to Article 7 of MoF Reg. 55/2026, a certificate of competency is obtained by sitting and passing a competency examination in the field of taxation. The only requirements for sitting the competency examination are holding Indonesian citizenship and possessing a Tax Identification Number (TIN) in the form of a National Identification Number (nomor induk kependudukan/NIK in Indonesian) that has been activated as a TIN. These requirements are as stated in Article 8 of MoF Reg. 55/2026.

Further, to sit the competency examination, one must submit an electronic registration application to the managing unit, with the registration application submitted via the information system provided by the Ministry of Finance. This is as explained in Article 9 paragraphs (1) and (2) of MoF Reg. 55/2026.

It should be noted that the management unit acts as the body that administers the competency examination and issues the certificate of competency to a person who has been declared to have passed the competency examination. This provision is as explained in Article 10 paragraph (1) of MoF Reg. 55/2026.

The certificate of competency is issued according to the classification of the competency examination in the field of taxation sat, as stated in Article 10 paragraph (2) of MoF Reg. 55/2026. This means that the classification of the competency examination taken determines the classification of the certificate of competency issued.

So, what are the classifications of the certificate of competency, and which certificate of competency classification is relevant for you?

Pursuant to Article 10 paragraph (3) of MoF Reg. 55/2026, the certificate of competency classifications are divided into three levels: SKK Level A, Level B and Level C. Details of each certificate of competency level are further explained in Article 10 paragraphs (4), (5), and (6) of MoF Reg. 55/2026, as follows:

• SKK Level A, attesting to a person's level of competency in exercising the rights and/or fulfilling the tax obligations of individuals, except for individuals domiciled in a country that has entered into a tax treaty with Indonesia.
• SKK Level B, attesting to a person's level of competency in exercising the rights and/or fulfilling the tax obligations of individuals and entities, except for entities with foreign investments, permanent establishments (PEs) and individuals or entities domiciled i in a country that has entered into a tax treaty with Indonesia.
• SKK Level C, attesting to a person's level of competency in exercising the rights and/or fulfilling the tax obligations of all individuals and entities. See 'MoF Reg. 55/2026 Sets SKT Requirements for Taxpayers' Attorneys'

Based on the foregoing, it can be understood that to act as a company's attorney, the relevant certificate of competency levels are Level B and Level C. However, given that your company is a foreign investment company, the competency examination you are required to sit is the Level C examination.

Further, it should be remembered that the certificate of competency is valid for three years from the date of issuance, as stated in Article 10 paragraph (7) of MoF Reg. 55/2026. Regarding such issuance, it should be underlined that the certificate of registration is signed by the director general simultaneously with the issuance of the certificate of competency. This is affirmed in Article 51 paragraph (1) of MoF Reg. 55/2026.

The classification of the certificate of registration issued corresponds to the classification of the certificate of competency, as stated in Article 51 paragraph (2) of MoF Reg. 55/2026. In other words, the certificate of competency classification you obtain will also be reflected in your certificate of registration.

In addition, the certificate of registration also has a validity period of three years from the date of issuance, as explained in Article 51 paragraphs (2) and (3) of MoF Reg. 55/2026. However, it should be noted that the certificate of registration is no longer valid if the other party acting as a taxpayer's attorney passes away or the certificate of registration is no longer valid, as governed by Article 51 paragraph (4) of MoF Reg. 55/2026.

Accordingly, it can be concluded that to obtain a certificate of registration, you must first obtain a certificate of competency by sitting and passing a competency examination in the field of taxation. The level of competency examination you are required to sit is Level C.

That concludes our answer. We hope it is helpful.

For your information, the Tax Consultation column is published every week to answer selected questions from loyal DDTCNews readers. Those wishing to submit a question may do so by sending an e-mail to [email protected].