The Government has issued new regulations governing individuals who may act as tax proxy through Minister of Finance Regulation No. 44 Year 2026 (MoF Regulation-44/2026), which came into effect on July 6, 2026. The regulation was introduced to provide legal certainty, ensure equal treatment, and facilitate individuals appointed by taxpayers to exercise their tax rights and fulfill their tax obligations. Prior to the issuance of MoF Regulation-44/2026, the rules concerning tax proxies had already been amended by Government Regulation No. 50 Year 2022, which revised the previous provisions. Under those rules, individuals eligible to act as tax proxies included tax consultants, other parties, or family members.

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