Ministry of Finance Drafts New Regulations on Tax Agent Competency Standards

The Ministry of Finance (“Kemenkeu”) is preparing a draft Regulation of the Minister of Finance (Draft Regulation) on Requirements to Become a Tax Agent and Procedures for Exercising Rights and Fulfilling Obligations as a Tax Agent. This policy will clarify the qualifications, requirements, and procedures for exercising the rights and obligations of representatives in national taxation services.

“The substance of the regulation includes competency standards and administrative requirements for taxpayer representatives, the mechanism for granting representation, and confirmation of the limits of authority that can be exercised by tax representatives in the tax administration and dispute process,” said Rosmauli, Director of Outreach, Services, and Public Relations, Directorate-General of Tax (“Directorate-General”) at Kemenkeu to Hukumonline.

In addition, the discussion also covered governance of supervision and sanction mechanisms in the event of violations in the performance of tax agent duties. As regulated in Regulation of the  Minister of Finance No. 229/PMK.03/2014 on Requirements, Rights and Obligations of Tax Attorneys (“Regulation 229/2014”).

“The plenary meeting on harmonization is currently underway,” she added.