Related to a DGT Employee? Tax Consultants Must Disclose
JAKARTA, DDTCNews — A person must disclose any family relationship with an employee of the unit responsible that administers the formulation and implementation of tax policies when applying for a licence as a tax consultant.
Referring to Presidential Regulation (Pres. Reg.) 158/2024 on the Ministry of Finance (MoF), the unit responsible for formulating and implementing tax policies is the Directorate General of Taxes (DGT).
"A person who intends to apply for a licence to become a tax consultant ... must fulfil the following requirements ... submitting a statement 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 policies in the field of taxesy," reads Article 5 paragraph (2) subparagraph k of MoF Reg. 55/2026, cited on Wednesday (2/9/2026).
Where the individual concerned has no family relationship with a DGT employee, the application for a tax consultant licence must be accompanied by a statement letter stating that the applicant has no family relationship with a DGT employee.
Where a family relationship by blood and marriage up to the first degree of lineage with a DGT employee exists, as referred to in Article 5 paragraph (2) subparagraph k of MoF Reg. 55/2026, the licence application must be accompanied by a statement letter disclosing that relationship.
The statement letter disclosing a family relationship with a DGT employee must, at a minimum, include the name, employee registration number (nomor induk pegawai/NIP in Indonesian) and position of the DGT employee related to the consultant.
Should the licence be approved and the DGT employee's relative formally becomes a tax consultant, that person must guard against conflicts of interest when providing services to clients.
"The conflict of interest referred to in paragraph (1) subparagraph d includes: a tax consultant hhas a family relationship referred to in Article 5 paragraph (2) subparagraph k with employees of the unit that administers the formulation and implementation of policies in the field of taxes, which affects the integrity and professionalism in providing services to taxpayers as clients," reads Article 24 paragraph (3) subparagraph a of MoF Reg. 55/2026.
Should the tax consultant fail to guard against conflicts of interest when providing services to clients, the consultant may be subject to an administrative penalty in the form of suspension of the tax consultant licence for a maximum of two years.
MoF Reg. 55/2026 has been declared in force from the date of its promulgation, namely 24 August 2026. Upon the entry into force of MoF Reg. 55/2026, MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022, is repealed and declared invalid. (dik)
