Purbaya Officially Revamps Requirements for Tax Attorneys
JAKARTA, DDTCNews – Minister of Finance, Purbaya Yudhi Sadewa, has issued a new regulation overhauling the requirements to act as an attorney in tax matters. The regulation in question is Minister of Finance Regulation (MoF Reg.) 44/2026.
Taking effect from 6 July 2026, this regulation repeals and replaces MoF Reg. 229/2014. The replacement was carried out because MoF Reg. 229/2014 did not yet regulate competency requirements for attorneys nor the parties that may be appointed as attorneys, comprising family members and other parties.
"To provide legal certainty, equality as well as convenience for an attorney appointed by an individual taxpayer or corporate taxpayer to exercise rights and fulfil tax obligations, it is necessary to the regulation concerning the requirements and the exercise of rights and obligations of an attorney,” reads the considering section of MoF Reg. 44/2026, as cited on Wednesday (8/7/2026).
Pursuant to the provisions, a taxpayer may appoint an attorney using a special power of attorney to exercise tax rights and/or fulfil tax obligations. Through MoF Reg. 44/2026, the parties eligible to be appointed as a taxpayer's attorney are now explicitly divided into 3 types, namely:
- tax consultant: a person who holds an official tax consultant licence issued by the minister of finance;
- other party: a person (other than a consultant or family member) who holds a certificate of registration (surat keterangan terdaftar/SKT in Indonesian);
- family member: the spouse or family member related by blood/marriage up to the lineage of second degree of the taxpayer (no specific competency requirement).
This implies that a tax consultant acting as an attorney is deemed to possess certain competency in tax matters, provided that he/she holds a tax consultant licence. Meanwhile, another party acting as an attorney is deemed to possess certain competency in tax matters provided that he/she hold a certificate of registration.
In addition, MoF Reg. 44/2026 also stipulates specific requirements for former employees of the Ministry of Finance (MoF), including contract-based government employees (PPPK) of the MoF, acting as other parties serving as taxpayer attorneys. One of the requirements set out is that a period of 5 years must have elapsed since retirement/dismissal/the end of the employment term.
A tax consultant licence refers to the licence stipulated under the ministerial regulation governing tax consultants and other parties acting as taxpayer attorneys.
On the other hand, a certificate of registration refers to a letter issued by the minister of finance or appointed officials stating that the other party may act as an attorney.
In connection with these new requirements, MoF Reg. 44/2026 also sets out transitional provisions. A person other than a tax consultant who holds a tax training certificate or a formal educational qualification in the field of taxation may continue to be appointed as an attorney until 31 December 2026. (dik)
