Tax Return Signer: Is a Special Power of Attorney Needed?
JAKARTA, DDTCNews - Does an employee appointed as a signer of a tax return need to hold a special power of attorney?
The Directorate General of Taxes (DGT) explains that pursuant to the General Provisions and Tax Procedures Law (GPTP Law), a tax return must be signed by the taxpayer, the taxpayer's representative or an attorney. See also 'Differences of Representatives, Attorneys and Employees of Taxpayers'.
“Where an employee becomes the signer of a tax return, that employee must act as a representative or as an attorney of the taxpayer,” the DGT stated in materials published on its official website, as cited on Monday (24/8/2026).
If the employee acts as a taxpayer's representative, a certificate from the company's highest-ranking officer is required. That certificate must state that the employee is part of the management that genuinely determines company policy.
“[The employee's status as a member of management] is administered through the mechanism for updating management data in Coretax (under the category of other management),” the DGT added.
Meanwhile, if the employee is appointed as an attorney of the taxpayer, a special power of attorney is required pursuant to the provisions under MoF Reg. 44/2026.
Accordingly, a special power of attorney is not always required for an employee who acts as a tax return signer. It is required only where the employee acts as an attorney of the taxpayer. If the employee acts as a taxpayer's representative, a special power of attorney is not required.
A special power of attorney refers to a power of attorney granted by a taxpayer to an attorney to exercise rights and/or fulfil certain tax obligations of the taxpayer pursuant to statutory provisions in the field of taxation.
As a further note, even though a taxpayer may appoint an attorney, full responsibility for the fulfilment of tax obligations remains with the taxpayer themselves. See also the Tax Class 'MoF Reg. 44/2026: New Requirements for Tax Attorneys'. (kaw)
