Tax Consultant Changes Address? Must Report Within 30 Business Days

JAKARTA, DDTCNews — Tax consultants are obliged to report any change in address or place of work to the Ministry of Finance (MoF).

The obligation to report a change in address or place of work must be submitted electronically within a maximum of 30 business days from the date of the change in the address or place of work of the tax consultant.

"The reporting by the tax consultant referred to in paragraph (1) must be conducted no later than 30 business days from the changes in the tax consultant's domicile and/or place of work," reads Article 27 paragraph (3) of MoF Reg. 55/2026, cited on Monday (7/9/2026).

Where a tax consultant changes his/her domicile address, the consultant must report the change of address by uploading the latest certificate of domicile (CoD) and national identification card.

If a consultant changes their place of work, the consultant must submit a letter containing information on the current address and place of work. Such letter is issued by the tax consulting firm, agency or establishment at which the tax consultant works.

A tax consultant who fails to fulfil the obligation to report changes in the address or place of work may be subject to an administrative penalty in the form of a warning.

Not only tax consultants, but tax consulting firms are also obliged to report any change in the office address within a maximum of 30 days from the date of the change.

A change in a tax consulting firm's office address is submitted by uploading the latest certificate of domicile together with proof of office ownership or rent.

Should the said obligation not be fulfilled, the tax consulting firm may be subject to an administrative penalty in the form of a warning.

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 Upon the entry into force of MoF Reg. 55/2026, MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022, is repealed and declared no longer valid.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