On 24 August 2026, the Minister of Finance issued PMK-44/2026, refining procedures for taxpayer representation (kuasa) and strengthening legal protections for taxpayer rights during audits, objections, and appeals. The regulation specifies qualifications for tax representatives, including certified tax consultants, lawyers, and now family members (per recent amendment). It mandates written authorization with defined scope, duration, and revocation mechanisms. The DGT emphasizes that this regulation reduces ambiguity in representation disputes and ensures taxpayers’ constitutional rights to fair treatment.
Key Takeaways
- Expanded Representation Eligibility: Immediate family members (spouse, children, parents) can now act as tax representatives without professional certification, subject to DGT verification.
- Digital Authorization: Power of attorney can be submitted electronically via Coretax with e-signature, streamlining the process.
- Rights During Audit: Taxpayers have the right to be accompanied by representatives during all audit stages, access audit working papers, and receive written explanations for findings.
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