MoF Reg. 55/2026: More Requirements for Tax Consultants

JAKARTA, DDTCNews — Minister of Finance Regulation (MoF Reg.) No. 55/2026 concerning Tax Consultants and Other Parties Acting as Taxpayers' Attorneys further tightens the requirements that must be met by a person seeking to become a tax consultant.

Pursuant to Article 5 paragraph (2) of MoF Reg. 55/2026, there are 14 requirements that must be fulfilled by a person applying for a licence to become a tax consultant.

"To obtain a tax consultant licence, a person must apply electronically to the minister through the director general," reads Article 5 paragraph (1) of MoF Reg. 55/2026, as cited on Tuesday (1/9/2026).

The said requirements include, first, holding Indonesian citizenship. Second, possessing competence in the field of taxation. Third, having passed the tax consultant professional examination administered by the tax consultant association.

Fourth, holding at minimum a bachelor's degree (S-1) or equivalent. Fifth, having work experience in the field of taxation according to the licence classification, signed by:

• the head of the tax consulting firm or the authorised company director; and
• a tax consultant acting as supervisor.

Sixth, holding a Taxpayer Identification Number (TIN). Seventh, not serving as an employee or official of a government institution, state institution, other institution established pursuant to statutory laws and regulations or a state/local-owned enterprise.

Eighth, never having been convicted of committing a crime punishable by imprisonment of 5 years or more. Ninth, never having been subject to a penalty in the form of the revocation of a tax consultant licence.

Tenth, not being under guardianship. Eleventh, submitting a declaration of all family relationships by blood and marriage up to the first degree of lineage with employees of the unit that administers the formulation and implementation of tax policies.

Twelfth, a period of 5 years has elapsed from the date of retirement or the end of the term of office as a civil servant (pegawai negeri sipil/PNS in Indonesian) or government employee with a work agreement (pegawai pemerintah dengan perjanjian kerja/PPPK in Indonesian) at the Ministry of Finance. Thirteenth, never having been subject to a severe disciplinary sanction whilst serving as a civil servant at the Ministry of Finance.

Fourteenth, never having been subject to a severe disciplinary sanction or termination of employment whilst serving as a government employee with a work agreement at the Ministry of Finance.

In addition, a number of documents must be uploaded when applying for a tax consultant licence, including:

1. National Identification Card (kartu tanda penduduk/KTP in Indonesian);
2. certificate of competence corresponding to the licence applied for;
3. certificate of passing the tax consultant professional examination issued by the association;
4. bachelor's degree (S-1) or equivalent;
5. letter of work experience, specifically for applications for a Level B or C licence;
6. National Identification Number (nomor induk kependudukan/NIK) that has been activated as a TIN;
7. a statement letter declaring:
   • never having served as an employee or official of a government institution, state institution, other institution established pursuant to statutory laws and regulations or a state/local-owned enterprise;
   • never having been subject to the penalty of the revocation of a consultant licence;
   • never having been convicted of a crime punishable by imprisonment exceeding 5 years;
   • not being under guardianship;
   • a period of 5 years has elapsed from the date of retirement or the end of service as a civil servant or a government employee with a work agreement at the Ministry of Finance;
   • never having been subject to a severe disciplinary sanction whilst serving as a civil servant at the Ministry of Finance; and
   • never having been subject to a severe disciplinary sanction or termination of employment whilst serving as a government employee with a work agreement at the Ministry of Finance.
8. retirement decision letter or honourable discharge decision letter as a civil servant at the Ministry of Finance;
9. statement letter of the expiry of government employee with a work agreement status at the Ministry of Finance; and
10. statement letter of having or not having any family relationship by blood/marriage up to the first degree of lineage with employees of the unit that administers the formulation and implementation of tax policies.

Please note that MoF Reg. 55/2026 entered into force on the date of its promulgation, namely 24 August 2026. (rig)