Employees No Longer Automatically Qualify as Tax Agents, Here Are the Complete Rules

Minister of Finance Purbaya Yudhi Sadewa has updated the provisions regarding taxpayer proxies, as stipulated in Minister of Finance Regulation (PMK) Number 44 of 2026, which replaces PMK Number 229/2014. In the latest provisions, published since 6 July 2026, a significant change relates to the status of taxpayer employees, who can no longer automatically become tax proxies for corporate or company taxpayers, even if they hold a tax brevet certificate from a specialised institution or a formal education diploma in taxation of at least Diploma III level from an A-accredited university, or a tax consultant certificate from the Tax Consultant Certification Committee. Under the old rules, it was specifically stated that a tax proxy included a taxpayer’s employee, in addition to a tax consultant. This employee could receive a proxy from an individual or corporate taxpayer as long as they were a permanent and active employee. The new regulation removes the term ‘employee’. Parties that can be appointed as a proxy under the latest provisions include tax consultants, other parties, and family members. Other parties that can be appointed by the taxpayer as a tax proxy are required to have specific competence in taxation aspects and possess a Certificate of Registration. However, the new PMK establishes a transitional provision allowing taxpayer employees to still act as tax proxies until 31 December 2026. Employees still appointed as tax proxies until the end of the year are required to create a Special Power of Attorney in paper form, attaching a photocopy of the brevet certificate or a photocopy of the formal education diploma in taxation.