JAKARTA. Indonesia's Ministry of Finance has revised the rules governing tax representatives through Minister of Finance Regulation (PMK) No. 44 of 2026. The regulation updates several aspects, including competency requirements for tax representatives, the parties eligible to act as representatives, and the procedures for exercising taxpayers' rights and fulfilling their tax obligations through an authorized representative.
One of the key provisions introduced under PMK No. 44 of 2026 is the requirement for certain tax representatives to possess a Tax Registration Certificate (Surat Keterangan Terdaftar/SKT).
It is important to note that the SKT referred to in PMK No. 44 of 2026 is a certificate issued by the Minister of Finance or an appointed official confirming that an individual is eligible to act as a tax representative. This certificate is different from the SKT issued for taxpayer registration (NPWP).
Under the regulation, taxpayers may appoint a representative through a Special Power of Attorney to exercise their tax rights and/or fulfill their tax obligations in accordance with Indonesia's tax laws. Eligible representatives include tax consultants, other qualified individuals, and family members.
Procedure for Obtaining an SKT
Individuals acting as tax representatives, other than tax consultants and the taxpayer's family members, are deemed to possess the required tax competency if they hold an SKT.
However, PMK No. 44 of 2026 does not yet specify the application procedure for obtaining an SKT. The detailed mechanism will be provided in a future implementing regulation.
In general, applications for an SKT to serve as a tax representative are expected to be submitted through the Coretax System.
Tax consultants, family members, or other individuals intending to act as tax representatives must first ensure they are registered in the Tax Consultant Information System (SIKOP) managed by the Ministry of Finance before applying to be appointed as a tax representative. Nevertheless, the detailed technical procedures remain subject to further guidance from the tax authority. (KEN)
