Minister of Finance Regulation (PMK) No. 55 of 2026 prohibits tax consultants from offering or providing incentives or other facilities to tax officials in connection with tax obligations they are handling. Violations of the provision may result in administrative sanctions, including revocation of a Tax Consultant License.
The provision is stipulated in Article 30 of PMK 55/2026 on Tax Consultants and Other Parties Acting as Taxpayer Representatives. The regulation sets out a number of restrictions that tax consultants must observe in carrying out their professional activities, including those governing their interactions with tax officials.
Article 30 paragraph (1) letter c of PMK 55/2026 explicitly prohibits tax consultants from offering or providing incentives or other facilities to tax officials in connection with the tax obligations they are handling.
The prohibition is not the only requirement. Tax consultants are also required to refrain from accepting improper gifts or gratuities that violate applicable laws and regulations.
The regulation also prohibits extortion involving tax officials or clients. It further addresses potential conflicts of interest.
Tax consultants may not practice while simultaneously holding positions as government employees, staff, or officials at government institutions, state institutions, or other institutions established under laws and regulations. The restriction on holding concurrent positions also applies to positions at state-owned enterprises (SOEs) and regionally owned enterprises (ROEs).
Levels of Sanctions
PMK 55/2026 sets different levels of sanctions based on the type of violation committed by a tax consultant. Certain violations, such as providing misleading information or engaging in tax manipulation, may result in the suspension of a license. However, violations involving incentives offered to tax officials, acceptance of gratuities, extortion, or holding concurrent positions carry more severe consequences.
Article 30 paragraph (4) stipulates that tax consultants who violate these provisions may face administrative sanctions in the form of Tax Consultant License revocation. This means offering incentives or other facilities to tax officials in connection with a client's tax affairs is not merely a matter of compliance or professional ethics. If found to be in violation of the regulation, a tax consultant may lose the license required to practice.
The provision also reflects the government's efforts to strengthen professional and integrity standards among tax consultants. As parties that assist taxpayers in fulfilling their tax obligations, tax consultants are expected to conduct their practices in accordance with applicable regulations and maintain independence in providing their services.
DGT Authority
To ensure compliance with these rules, PMK 55/2026 also authorizes the Directorate General of Taxes (DGT) to examine tax consultants and Tax Consultant Offices.
The examinations are conducted to ensure compliance with various applicable requirements, including laws and regulations, professional codes of ethics, and tax consulting practice standards. Under the regulation, examinations may take two forms.
First, regular examinations are conducted based on an annual examination plan. Second, special examinations may be conducted when there is information or an indication of an alleged violation in the provision of tax consulting services.
Through this mechanism, oversight of tax consultants is carried out not only through rules governing prohibitions and sanctions but also through examinations to ensure that practices in the field comply with the established standards.
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