Tax Consultants Framework Overhauled: Non-Consultant Representatives Face New Competency Requirements and Tax Offices Gain Broader Business Structures

The Minister of Finance ( “Minister” ) has issued Regulation No. 55 of 2026 ( “Regulation 55/2026” ) on Tax Consultants (“ Consultants ”) and Other Parties Acting as Taxpayer Representatives (“ Representatives ”). Regulation 55/2026 replaces and repeals the Regulation of the Minister No. 111/PMK.03/2014 on Consultants (“ Regulation 111/2014 ”). [1]