TAX CONSULTANTS AND OTHER PARTIES ACTING AS TAXPAYER ATTORNEYS-IN-FACT

The Minister of Finance has issued a new Regulation Number 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayers’ Attorneys (“MoF Reg. 55/2026”) dated 22 July 2026 and effective from 24 August 2026.  This new MoF regulation revokes the previous regulation, i.e. MoF Regulation No. 111/PMK.03/2014 as amended by MoF Regulation No. 175/PMK.01/2022.

MoF Regulation No. 55/2026 broadens the scope of regulation to cover not only Tax Consultants, but also other parties acting as Taxpayers’ attorneys. In addition, MoF Reg. 55/2026 introduces significant changes to the competency requirements, licensing framework, arrangements for Tax Consultant Offices, supervisory mechanisms, and the provisions applicable to other parties acting as Taxpayers’ attorneys.

MoF Reg. 55/2026 fundamentally transforms the regulatory framework for the tax profession from one previously focused primarily on the licensing of individual Tax Consultants into a broader and more sustainable framework covering competency, professional examinations, professional development, Tax Consultant Office governance, Other Parties acting as Taxpayers’ Attorneys, and supervision and reporting.

For Tax Consultants and Tax Consultant Offices already in operation, the key changes requiring attention are the adjustment to the Certificate of Competence and professional examination mechanism, fulfilment of annual Continuing Professional Education (CPE) credit requirements, reporting obligations, implementation of a quality control system, and the strengthening of compliance and conflict-of-interest requirements.