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An overview from PB Taxand, Taxand Indonesia
Indonesia has introduced new requirements for individuals acting as tax proxies under Minister of Finance Regulation No. 44/2026, effective from 6 July 2026. Eligible proxies include tax consultants, other parties, and family members, while taxpayers remain ultimately responsible for tax rights and obligations delegated to their proxies.
Tax consultants must demonstrate competency through a Tax Consultant License, while other parties are required to obtain a Certificate of Registration. Tax consultants and other parties must also register in the Directorate General of Taxes’ Coretax system. Employees may continue to act as proxies but, as other parties, will generally need a Certificate of Registration from 1 January 2027.
Our Indonesian member firm, PB Taxand, outlines the new competency, registration, and power of attorney requirements, together with the transitional arrangements applying to existing tax proxies, which you can read here.
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