10 Tax Services a Tax Consultant May Provide

JAKARTA, DDTCNews – Through Minister of Finance Regulation (MoF Reg.) 55/2026, the Ministry of Finance (MoF) has detailed the types of tax services that may be provided by tax consultants.

Referring to Article 14 of MoF Reg. 55/2026, the tax services provided by tax consultants encompass 10 types of services. The scope ranges from tax planning to other services related to the field of taxation.

"A tax consultant is a person who has obtained a licence from the minister who administers governmental affairs in the field of finance to provide tax services as stipulated under this ministerial regulation," reads Article 1 number 1 of MoF Reg. 55/2026, as cited on Tuesday (8/9/2026).

As such, what are the tax services that a tax consultant may provide? First, tax planning. Second, the implementation of tax due diligence. Third, providing opinions or consultation related to taxation.

Fourth, providing assistance or support in tax audits or preliminary audits. Fifth, providing assistance in tax crime investigations.

Sixth, providing services as an assistant or representative of the parties to the dispute in proceedings before the tax court. Seventh, providing services as Taxpayers' attorneys in the exercise of tax rights and fulfilment of tax obligations.

Eighth, preparing tax documents and tax administration. Ninth, providing other tax services pursuant to statutory provisions. Tenth, providing other services related to the field of taxation.

In providing these services, tax consultants must also take into account the classification of licence they hold. This is because MoF Reg. 55/2026 provides for 3 licence classifications for tax consultants together with their respective client scope, as per the previous provisions, namely:

• A Level A licence is to provide services in the field of taxation to individuals, except for individuals domiciled in countries that have entered into tax treaties with Indonesia;
• A Level B licence is used to provide services in the field of taxation to individuals and entities, except for foreign investment entities, permanent establishments (PEs), and individuals or entities domiciled in countries that have entered into tax treaties with Indonesia;
• A Level C licence is used to provide services in the field of taxation to all individuals and entities.

MoF Reg. 55/2026 also provides for the mechanism where a tax consultant wishes to temporarily cease providing services. A tax consultant may temporarily cease providing services upon obtaining the approval of the minister of finance.

Such approval is granted for a period of no more than 5 years. During the period of temporary cessation, the tax consultant is prohibited from providing services as a tax consultant and from acting as the head of a tax consulting firm. (dik)