New Qualification Requirements for Taxpayer Representatives (Kuasa Wajib Pajak) Effective from 1 January 2027 On 6 July 2026, the Indonesian Ministry of Finance issued PMK 44/2026, introducing new qualification requirements for Taxpayer Representatives (Kuasa Wajib Pajak). Previously, many companies appointed tax personnel who held a university degree and professional tax qualifications such as Brevet A, B, and C to represent the company in handling tax-related matters with the Indonesian Tax Office. Effective 1 January 2027, these requirements will change. Under the new regulation, individuals appointed as Taxpayer Representatives (Kuasa Wajib Pajak) under the Pihak Lain category must meet the new qualification requirements and obtain an SKT (Surat Keterangan Terdaftar). Without an SKT, they may only submit or collect documents and will no longer be permitted to formally communicate with the Indonesian Tax Office or handle tax-related matters on behalf of the company. But until 31 December 2026, the current rules will remain applicable. From 1 January 2027, companies must comply with the new requirements stipulated under PMK 44/2026. With 2027 fast approaching, companies are encouraged to familiarize themselves with the new provisions of PMK 44/2026 and assess their current arrangements in advance. Early preparation will help ensure compliance with the new requirements and minimize potential tax risks in the future.