Indonesia has issued a new regulation covering tax consultants and other parties who act as authorized representatives for taxpayers, according to DDTCNews. The rule, identified as PMK 44/2026, was published on September 1, 2026, and sets out updated requirements for those serving in this role.
The new regulation addresses who may act as a taxpayer's power of attorney, including tax consultants and other individuals. Under the rules, tax consultants and other representatives must meet specific conditions to serve in this capacity, DDTCNews reports. The publication also notes that the regulation has implications for employees who act as representatives, though the specific details of those implications were not included in the summary.
In related reporting, the official address for the tax consultant information system will change, according to MUC Consulting. Separately, a resident of Majene has filed a judicial review request with Indonesia's Constitutional Court challenging the tax representation rules, as reported by SINDOnews Nasional. Additionally, Ortax reports that tax consultants must now meet management requirements based on their business form.
The new regulation follows a period of scrutiny over how taxpayer representatives are appointed and managed. The judicial review filed in Majene suggests that some taxpayers may have concerns about the legality or application of these rules. The change to the information system address also indicates that the government is updating the administrative infrastructure supporting tax consultants.
Observers should watch for the Constitutional Court's decision on the judicial review and for further guidance from Indonesia's tax authority on implementing PMK 44/2026.
