Tax Consultant Practice License

A tax consultant must first obtain a Tax Consultant Practice License from the Director General of Taxes or a designated officer. They must submit a written application for this purpose to the Director General of Taxes by enclosing the following documents:

  1. Curriculum vitae/work experience and educational background;
  2. A copy of Tax Consultant Certificate signed and attested to by the Tax Consultant Certification Organizing Committee;
  3. Certificate of Good Conduct (SKCK) from the Indonesian National Police;
  4. Three (3) pieces of 2x3 cm recent color photograph with a white background;
  5. A copy of identity card (KTP);
  6. A copy of Taxpayer Identification Number (TIN) Card;
  7. Statement letter stating that they are not bound by a job or position in Government/State and/or State/Regional-Owned Enterprises;
  8. A copy of decision letter on membership in a Tax Consultant Association signed and attested to by the Chairperson of the Tax Consultant Association;
  9. A copy of decision letter on honorable discharge as a Civil Servant at their own request or decision letter on retirement (for retired employee of the Directorate General of Taxes (DGT));
  10. Statement letter stating their commitment to implementing the tax laws and regulations properly and truthfully.

Upon approval of the application, the applicant will receive a Tax Consultant Practice License Card with a validity period of 2 (two) years following the issuance date of the Practice License.

Prior to the expiry of the validity period, the tax consultant must submit an application to the Director General of Taxes for extending the validity period of their Tax Consultant Practice License Card.

The Tax Consultant Practice License is given in tiers starting from level A and can be upgraded to levels B and C. Specifically for retired employees of the DGT, the Practice License is given according to their results of leveling certification by the Tax Consultant Certification Organizing Committee.

Upgrading the Practice License requires a written application submitted to the DGT and the following requirements met:

  1. Have been practicing as a Tax Consultant for at least 12 (twelve) months following the issuance date of the decision letter on the current Practice License; and
  2. Hold a Tax Consultant Certificate of a higher level than the Tax Consultant Certificate used to obtain the current Practice License.

The application for upgrading Tax Consultant Practice License must enclose the following documents:

  1. A copy of the current Tax Consultant Certificate signed and attested to by the Tax Consultant Certification Organizing Committee;
  2. A copy of Decision of the Director General of Taxes on the current Practice License;
  3. The current Practice License Card;
  4. Certificate of Good Conduct from the Indonesian National Police;
  5. Three (3) pieces of 2x3 cm recent color photograph with a white background;
  6. A copy of decision letter on membership in a Tax Consultant Association signed and attested to by the Chairperson of the Tax Consultant Association.

The application for obtaining and upgrading Practice License must be submitted to the DGT no later than 2 (two) years following the issuance date of the Tax Consultant Certificate.