On 15 September 2026, the DJP explained the implementation of PMK-44/2026 regarding the appointment of proxies (kuasa) for tax matters when taxpayers cannot attend proceedings personally. The regulation specifies eligible proxies (tax consultants, lawyers, family members), required documentation (Special Power of Attorney – SKK), and the scope of authority (filing returns, attending audits, receiving decisions). Digital submission of SKK via Coretax is now mandatory.
Key Takeaways
- Certified Proxy Requirement: For audit representation and dispute resolution, proxies must hold a valid Tax Consultant License (BKP) or Advocate License, registered in the DJP proxy database.
- Electronic SKK Mandatory: Paper powers of attorney are no longer accepted; all SKK must be uploaded to Coretax with biometric verification of both grantor and grantee.
- Revocation Protocol: Taxpayers can revoke proxy authority instantly via Coretax, automatically notifying all relevant tax offices and freezing the proxy’s access.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement