The Minister of Finance (“ Minister ”) has issued Regulation No. 44 of 2026 on Tax Representative Requirements and Procedures for the Exercising of Rights and Fulfilment of Obligations of Tax Attorneys (“ Regulation 44/2026 ”). This Regulation establishes a new legal framework that will now govern tax representation and formally revokes Regulation of the Minister No. 229/PMK.03/2014 on the Requirements, Rights and Obligations of Tax Attorneys (“ Regulation 229/2014 ”). [1]
New Requirements for Indonesias Tax Attorneys Introduced: Family Members Now Eligible to Represent Taxpayers
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