The Ministry of Finance has officially issued Minister of Finance Regulation Number 44 of 2026 (PMK 44/2026), which formalizes competency requirements for individuals acting as tax representatives. Effective since its enactment on July 6, 2026, the regulation mandates that any party representing a taxpayer—excluding family members—must demonstrate specific professional qualifications to perform tax obligations.
Establishing Competency Standards for Tax Representatives
Under the new regulation, the government enforces competency standards previously outlined in Government Regulation Number 50 of 2022 (PP 50/2022). According to Article 3, paragraph (1) of PMK 44/2026, those designated as tax representatives must possess an adequate understanding of prevailing tax laws and regulations.
The regulation distinguishes between different types of representatives when verifying these qualifications:
- Tax Consultants: Deemed competent if they hold a valid Tax Consultant License.
- Other Parties: Must possess a Registration Certificate (SKT) issued by the Minister of Finance or a designated official, confirming their authority to act as a representative.
Transition Period and Alternative Requirements
To assist individuals currently lacking formal licenses or the mandatory SKT, the Ministry of Finance has established a transition window. Article 16, paragraph (1) of PMK 44/2026 allows non-consultant representatives to serve in this capacity until December 31, 2026, provided they meet one of two alternative criteria: holding a tax brevet certificate or possessing a formal education degree in taxation at the Diploma III level or higher from an A-accredited institution.
For those utilizing these transitional requirements, the administrative process is strictly defined. Article 16, paragraph (2) requires the submission of a physical Special Power of Attorney document. This must be accompanied by photocopies of the relevant brevet certificate or academic diploma and submitted in person to the Directorate General of Taxes at a local tax office.
What Happens Next
As the December 31, 2026, deadline approaches, taxpayers currently relying on transitional, non-certified representatives may need to secure formal authorization or transition to licensed professionals.
Frequently Asked Questions
Who is exempt from the new competency requirements?
Family members acting as tax representatives are not subject to the competency requirements mandated under PMK 44/2026.
What happens to representatives who do not hold a Tax Consultant License?
They must obtain a Registration Certificate (SKT) to continue acting as representatives, or, during the transition period ending December 31, 2026, they may qualify by providing a tax brevet certificate or a Diploma III degree in taxation from an A-accredited university.
How must the Special Power of Attorney be submitted for those using transitional requirements?
It must be prepared in physical, paper form, attached with supporting documents (brevet certificate or diploma), and submitted directly to the local tax office of the Directorate General of Taxes.
How will these stricter competency requirements affect your current tax planning strategy?
