Director General of Taxes has promulgated a Regulation of the Director General of Taxes Number PER-13/PJ/2015, dated  March 10, 2015 (“RDG Taxes”) intended to give legal certainty and enhance Tax Consultant’s role. The RDG Taxes becomes effective and retroactive since 9 December  2014.

 Tax Consultant

Tax Consultant is a person providing tax consulting services to taxpayer in order to implementing their rights and fulfil their tax obligations in accordance with tax regulations.


License to Practice

In carrying out his profession, Tax Consultant must obtain a license to practice laid down by Director General of Taxes or appointed officials.

License to practice will be given according to certification of tax consultant. There are three (3) levels in the certification of tax consultants:

  1. Level A

A certificate indicating that the Tax Consultant who can provide services on taxes to an individual taxpayer, except for taxpayer domiciled in the state having agreement for double tax evasion with Indonesia;

  1. Level B

A certificate indicating that the Tax Consultant who can provide services on taxes to an individual taxpayer and entity taxpayer, except to foreign investment taxpayer, permanent business entity, and taxpayer domiciled in the state having agreement for double tax evasion with Indonesia;

  1. Level C

A certificate indicating that Tax Consultant who can provide services on taxes to individual taxpayer and entity taxpayer.

Application for request or upgrade the license to practice must be submitted no later than two (2) years from the date of issuance of the certificate of Tax Consultant.

The required documents for submission of practice license are:

  1. curriculum vitae;
  2. photocopy of certificate of Tax Consultant which has been legalized;
  3. police record letter from state police of the Republic of Indonesia;
  4. recent photograph;
  5. photocopy of identity card;
  6. photocopy of Taxpayer’s Number card;
  7. statement letter that he or she is not bound to work or has position on government/state and/or state/regional government-owned enterprise;
  8. photocopy of tax consultant association membership which has been legalized;
  9. statement letter which contains a commitment to implement the rules of taxation regulations;

Applicants who have worked as employees or retired employees of the Directorate General of Taxes must attach a copy of the decision letter of dismissal with respect as a civil servant at his own request or decree of retirement.

Tax Consultant who has obtained the approval of a license will be granted a license to practice card as a personal identification card that will be valid for two (2) years and a PIN number to access the application of Tax Consultant administration.

License to practice is applicable in the entire territory of the Republic of Indonesia and cannot be transferred or inherited, including franchised or other similar matters.

Tax Consultants Association

Any Tax Consultant shall assemble at the Tax Consultants association registered at the Directorate General of Taxes.

Rights and Obligations of Tax Consultant

Tax Consultant has the right to provide consultancy service on taxes based on level of expertise as specified in the license to practice that he/she possesses.

In exercising his/her practice, Tax Consultant shall:

a.Provide consultancy service to taxpayer based on the provisions in the regulation on taxes;

b. Comply with the code of ethics of Tax Consultant and guided by standard profession as Tax Consultant issued by the Tax Consultants association.

c. Participates in continuous professional development conducted or recognized by the tax consultants association and comply with the credit unit of continuous profession development starting from January following year after the issuance of the license to practice;

d.Submit annual report of Tax Consultant, with the following conditions:

1)  Contain the number and description of the taxpayer that has been consulted in the form of softcopy and hardcopy;

2)  Attach a list of the realization of continuous professional development activities;

3)  Attach a photocopy of the Tax Consultant’s association membership card that is still valid; and

4)  Submitted no later than the end of April on the following fiscal year.

e.notify in writing to the Director General of Taxes regarding any changes to their data by attaching the evidence of such change;

f. notify in writing to the Director General of Taxes regarding changes in Tax Consultant’s association;


                1) the contract/agreement with the partnership/legal entity which the Tax Consultant practicing in providing consulting services to each taxpayer; or

                2) the contract/agreement with the taxpayer, which is the basis for the preparation of the annual report of the Tax Consultant; and

  1. approve the publication of data of Tax Consultant’s name and address on the application of Tax Consultant’s administration.


Director General of Taxes or appointed official is authorized to give written warnings, suspension of license and revoke licenses to practice for violations committed by the Tax Consultant.

Tax consultant being penalized suspension or revocation of a license, may apply for an objection to the Director General of Taxes. Subsequently, at the latest 3 (three) months, the Director General of Taxes must issue a decision on appeals against the determination of suspension or revocation of licenses that can be either a decision to grant, decline, or are unable to accept the request.


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