Ministry of Finance Finalizes New Tax Agent Regulations

The Ministry of Finance (“Kemenkeu”) has finalized a draft regulation of the Minister of Finance (“Draft Regulation”) on Requirements for Becoming a Tax Attorney and Procedures for Exercising Rights and Fulfilling Obligations as a Tax Attorney. This new policy refines the previous provisions of Regulation of the Minister of Finance (“Regulation”) No. 229/PMK.03/2014 on Requirements and Implementation of the Rights and Obligations of a Tax Attorney (“Regulation 229/2014”).

“The aim is to provide fairness, legal certainty, and convenience for taxpayers and tax agents,” said Yon Arsal, Expert Staff to the Minister of Finance for Tax Compliance, to Hukumonline.

This policy will also complement other provisions in the taxation sector, such as Regulation on Tax Consultants and Regulation on Legal Representatives in Tax Courts. This regulation is expected to create a level playing field in the provision of tax services, particularly on the competency standards of taxpayer representatives, the mechanism for granting attorney, the limits of authority, and the governance of supervision and sanctions.

“It has been finalized and harmonized, so we just have to wait,” he added.