Tax Consultant Requirements

There are three background categories of tax consultant: general, former employee, and retired employee of the Directorate General of Taxes (DGT). Each of the categories has the following requirements:

1. General requirements. Any individual seeking to become a tax consultant must meet the following requirements:

1. Indonesian citizen;
2. Domiciled in Indonesia;
3. Not bound by a job or position in Government/State and/or State/Regional-Owned Enterprises;
4. Of good conduct evidenced by a certificate from the competent authority;
5. Have a Taxpayer Identification Number (TIN);
6. Member of a Tax Consultant Association registered with the DGT;
7. Have a Tax Consultant Certificate;

2. Any former employee of the DGT having resigned as a Civil Servant prior to retirement age, in addition to meeting the general requirements, must also meet the following requirements:

1. Honorably discharged as a Civil Servant at their own request; and
2. A period of 2 (two) years has elapsed from the date of the decision letter on honorable discharge as a Civil Servant;

3. Any retired employee of the DGT, in addition to meeting the general requirements, must also meet the following requirements:

1. Have served at least 20 (twenty) years in the DGT;
2. Have never received a severe disciplinary action under the personnel laws and regulations during service;
3. End their tenure at the DGT by receiving pension rights as a Civil Servant; and

A period of 2 (two) years has elapsed from the date of the decision letter on retirement.