MoF Reg. 55/2026 Requires Tax Consultants to Report Service Details

JAKARTA, DDTCNews — Minister of Finance Regulation (MoF Reg.) 55/2026 requires tax consultants to submit more information relating to their tax consulting services in their annual reports.

The annual report must be submitted electronically by tax consultants no later than 30 April of the following year.

"The annual report referred to in paragraph (1) must be completely and correctly submitted no later than 30 April of the following year," reads Article 28 paragraph (3) of MoF Reg. 55/2026, as cited on Monday (7/9/2026).

The information that must be submitted includes, amongst others, the name and profile of the tax consultant, the tax consultant's place of work, and proof of tax return filing of the tax consultant.

Tax consultants must also submit a detailed list of tax services provided, including information on the taxpayers or clients, the types of services provided, the engagement period, fees paid by the taxpayers or clients as well as other required data and information.

Specifically with regard to information on the detailed list of tax services, tax consultants are permitted to submit the said list on a monthly basis.

If a tax consultant submits a report containing information proven to be incorrect, the tax consultant concerned will be subject to an administrative penalty in the form of suspension of the tax consultant licence.

In general, an administrative penalty in the form of licence suspension may be imposed a maximum of 3 times within a period of 5 years. If, after 3 suspensions, the tax consultant continues to breach the provisions subject to a suspension penalty, the tax consultant licence may be revoked.

A tax consultant whose licence has been revoked may not apply for a new licence at a later date. Further, the certificate of competency (surat keterangan kompetensi/SKK in Indonesian) held by the consultant concerned shall also be declared invalid.

MoF Reg. 55/2026 has been declared effective 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 Upon the entry into force of MoF Reg. 55/2026, MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022 is repealed and declared no longer valid. (dik)