New Rules on Tax Consultants and Other Parties as Tax Attorneys
JAKARTA, DDTCNews – The Ministry of Finance (MoF) has officially issued a regulation on tax consultants and other parties acting as taxpayer attorneys. The regulation in question is Minister of Finance Regulation (MoF Reg.) 55/2026.
MoF Reg. 55/2026 amends the regulatory framework for tax consultants previously governed by MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022. One of the principal changes concerns the regulation of the certificate of competence (surat keterangan kompetensi/SKK in Indonesian) and the certificate of registration (surat keterangan terdaftar/SKT in Indonesian) for other parties acting as taxpayer attorneys.
"That PMK 111/PMK.03/2014, as last amended by PMK 175/PMK.01/2022… has not yet stipulated the guidance and/or supervision of other parties acting as taxpayers' attorneys, thereby, needs to be amended," reads the considering section of MoF Reg. 55/2026, as cited on Tuesday (1/9/2026).
Under the previous provisions, the regulation focused more on tax consultants. MoF Reg. 55/2026, meanwhile, broadens the scope by incorporating other parties acting as taxpayer attorneys, including requirements relating to competence, registration, supervision and penalties.
MoF Reg. 55/2026 defines an "other party" as an individual, other than a tax consultant or family member, who has obtained a certificate of registration and has been appointed by a taxpayer as an attorney pursuant to statutory provisions.
The certificate of registration is issued concurrently with the issuance of the certificate of competence. The certificate of competence is a document certifying that a person possesses competence in the field of taxation. To obtain a certificate of competence, a person must sit and pass a competency examination in the field of taxation.
Certificates of competence are differentiated by competence level A, B and C. A certificate of competence is valid for 3 years from the date of issuance. Renewal may be conducted no earlier than 1 month before the expiry date by sitting a refresher examination.
Not only for other parties, the certificate of competence is also a prerequisite for applying for a practising licence as a tax consultant. This implies that the provision alters the mechanism under the previous regime, which used the tax consultant certificate as one of the primary documents relating to competence.
During the transitional period, the tax consultant certificates issued pursuant to MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022 shall remain valid as certificates of competence for a maximum of 2 years from the date of issuance of the certificates.
Such certificates may also continue to be used as a requirement for an application for a tax consultant licence until the tax consultant association administers a tax consultant professional examination. Subsequently, once the tax consultant association has held the professional examination, holders of the former certificate must nonetheless sit the professional examination as a requirement for an application for a tax consultant licence.
In addition to regulating other parties and tax consultants, MoF Reg. 55/2026 also governs the mechanisms for guidance, development and/or supervision of tax consulting firms. Such regulation covers:
- the determination of licences for tax consulting firms;
- the determination of administrative penalties in the form of the revocation of tax consultant and tax consultancy firm licences;
- approval of changes to the name of a tax consulting firm; and
- approval of the closure of a tax consulting firm. (dik)
